misstatement
131Accountant's Liability — An accountant s legal liability while performing professional duties. An accountant is liable for a client s accounting misstatements. This risk of being responsible for fraud or misstatement forces accountants to be knowledgeable and employ all… …
132color — col·or n: a legal claim to or appearance of a right or authority threats that gave color to an act of self defense usu. used in the phrase under color of a police officer held liable for violating the plaintiff s civil rights under color of state …
