https://wiki-dev.treasurers.org/w/index.php?action=history&feed=atom&title=Judgmental_misstatement 2026-04-20T09:37:44Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki-dev.treasurers.org/w/index.php?title=Judgmental_misstatement&diff=28912&oldid=prev 2021-07-02T05:10:55Z

<p>Create page. Source: Accounting guide https://accountinguide.com/misstatement-in-audit/</p> <p><b>New page</b></p><div>''Financial reporting - audit.''<br /> <br /> In financial reporting, misstatements are differences between amounts reported - or other disclosures - in financial statements, and the amounts or disclosures required by relevant accounting standards.<br /> <br /> Judgmental misstatements in audits arise from differences in the judgments of the reporting entity and the auditors.<br /> <br /> <br /> Examples include material differences in depreciation rates, outside of the bounds of reasonableness.<br /> <br /> <br /> == See also ==<br /> * [[Accounting standards]]<br /> * [[Audit]]<br /> * [[Depreciation]]<br /> * [[Disclosure]]<br /> * [[Factual misstatement]]<br /> * [[Financial reporting]]<br /> * [[Material]]<br /> * [[Misrepresentation]]<br /> * [[Misstatement]]<br /> * [[Negligent misstatement]]<br /> * [[Qualified audit report]]<br /> * [[Unqualified audit report]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

imported>Doug Williamson