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misstatement
fautes de déclaration
misstatement [brit. angl. mɪsˈsteɪtm(ə)nt, am. angl. ˌmɪsˈsteɪtmənt] SAM.
1. misstatement (of situation, facts):
misstatement
présentation ž. spol erronée (of de)
2. misstatement (untruth):
misstatement
PONS OpenDict

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Enojezični primeri (nepregledani od uredništva PONS)
After identifying specific financial reporting material misstatement risks, management and the external auditors are required to identify and test controls that mitigate the risks.
en.wikipedia.org
This interpretation is supported by the phrase is material if its omission or misstatement could influence the economic decisions of financial statement users.
en.wikipedia.org
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
en.wikipedia.org
It may very well be that in tortious claims based on negligent misstatement these notions are particularly apposite.
en.wikipedia.org
For he had one purpose only to leave out nothing that he had heard, and to make no misstatement about it.
en.wikipedia.org