Profession doubt

Unfortunately there is no standard like INDAS which will explain the nature of errors. As per B.Com terminology, it can be called as error of principle. For this, go through INDAS standards which explains materiality concept and different prior period errors. 

I got a chance to refresh my memory

1. Error of principle
2. Clerical errors
3. Errors of Omission
4. Errors of Commission
5. Compensating Errors
6. Types of Errors in Accounting (byjus.com)

Here it is looking like input error while professional texts combine it into prior period error. 

A mis statement is an error in the financial statements which is whether material or not but appears to be deviating the purpose of financial statements. This is discussed in SA -450 Risk of material misstatement in an Audit of Financial Statements.Please refer to concerned SA to know more.