| Subject | English | Russian |
| busin. | a web of lies, material misstatements, and omissions | паутина лжи, искажений существенных фактов и недомолвок (Alex_Odeychuk) |
| econ. | accounting misstatements | искажение отчётности |
| fin. | assessing risks of material misstatements in financial statements | оценка рисков значительных искажений финансовой отчётности (julchik) |
| gen. | financial statements that are free from material misstatements, whether due to fraud or error | бухгалтерская отчётность, не содержащая существенных искажений вследствие недобросовестных действий или ошибок (The company’s directors are responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards, and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Alexander Demidov) |
| gen. | free from material misstatements | не содержащий существенных искажений (True and fair view in auditing means that the financial statements are free from material misstatements and faithfully represent the financial performance and ... Alexander Demidov) |
| gen. | free from material misstatements, whether due to fraud or error | не содержащий существенных искажений вследствие недобросовестных действий или ошибок (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Alexander Demidov) |
| account. | have a reasonable expectation of detecting material misstatements | иметь достаточные основания ожидать обнаружения существенных искажений (в финансовой отчётности; in the financial statements vlad_demykin) |
| hist. | misstatements of history | ревизия истории (Alex_Odeychuk) |
| gen. | uncorrected misstatements | неисправленное искажение сведений (VictorMashkovtsev) |