material misstatement of fact

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• Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

• misrepresentation — mis·rep·re·sen·ta·tion /mis ˌre pri ˌzen tā shən, zən / n: an intentionally or sometimes negligently false representation made verbally, by conduct, or sometimes by nondisclosure or concealment and often for the purpose of deceiving, defrauding,… …   Law dictionary

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• USA PATRIOT Act, Title III, Subtitle B — The USA PATRIOT Act was passed by the United States Congress in 2001 as a response to the September 11, 2001 attacks. It has ten titles, with the third title ( Title III: International Money Laundering Abatement and Financial Anti Terrorism Act… …   Wikipedia

• misrepresentation — The statement of an untruth. A misstatement of fact, which, if accepted, leads the mind to an apprehension of a condition other and different from that which exists. 37 Am J2d Fraud § 2. In application for insurance:–a statement as a fact of… …   Ballentine's law dictionary

• Fraud deterrence — has gained public recognition and spotlight since the 2002 inception of the Sarbanes Oxley Act. Of the many reforms enacted through Sarbanes Oxley, one major goal was to regain public confidence in the reliability of financial markets in the wake …   Wikipedia

• Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States …   Wikipedia

• TSC Industries, Inc. v. Northway, Inc. — SCOTUSCase Litigants=TSC Industries, Inc. v. Northway, Inc. ArgueDate=March 3 ArgueYear=1976 DecideDate=June 14 DecideYear=1976 FullName=TSC Industries, Incorporated, et al. v. Northway, Incorporated USVol=426 USPage=438 Citation=96 S. Ct. 2126;… …   Wikipedia

• applied logic — Introduction       the study of the practical art of right reasoning. The formalism (formal logic) and theoretical results of pure logic can be clothed with meanings derived from a variety of sources within philosophy as well as from other… …   Universalium

• Misrepresentation in English law — is an area of English contract law, which allows a person to escape a contractual obligation or claim compensation for losses. If one person can show that she entered an agreement because of another person s false assurances, then the other… …   Wikipedia

• insurance — /in shoor euhns, sherr /, n. 1. the act, system, or business of insuring property, life, one s person, etc., against loss or harm arising in specified contingencies, as fire, accident, death, disablement, or the like, in consideration of a… …   Universalium