audit of financial statements
英 [ˈɔːdɪt ɒv faɪˈnænʃl ˈsteɪtmənts]
美 [ˈɔːdɪt əv faɪˈnænʃl ˈsteɪtmənts]
网络 财务报表审计; 会计报表审计
双语例句
- But as easy as it is to audit, cash is the most important account for the integrity of the financial statements.
但是，虽然非常容易审计，现金常常是在判断财务报表可信度时最重要的科目。 - An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 - The auditors opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。 - The examination and certification regulations referred to in the preceding paragraph shall specify matters related to the audit procedures to be carried out by the cpa, the audit working papers, the audit report, the preparation of financial statements, and other matters to be observed.
前项查核签证规则，应订明会计师执行之查核程序、查核工作底稿、查核报告、财务报表之编制及其它应遵行事项。 - The ABI is worried about the effect of lack of competition on the price of audit services, the reliability of financial statements, and audit regulation.
对于审计服务价格、财务报告可信度及审计监管方面缺乏竞争带来的后果，英国保险协会感到担心。 - In the paper, it is come up with that in the audit of financial statements of securities companies, the certified public accountants should pay special attention to deposit for securities transaction.
在证券公司会计报表审计中，注册会计师应对证券公司的代买卖证券款予以特别关注。 - The expectation gap of audit reveals the fact that the supplies of audit can't meet users 'demands for the financial statements, which is the difference between supplies and demands in auditing market.
审计期望差距是审计供给不能满足用户需求的状态，是审计市场的供需差距。 - Registered accountants and their firms carry out the audit examination of the financial statements of commercial enterprises and have always been viewed both as an "economic guard force" and a provider of true and fair economic message.
注册会计师及其供职的会计师事务所由于承担着对企业财务报表审计把关的职责，一直被称为经济监察者，也被视为真实准确财务信息走向社会的守门人。 - Audit Opinions and Audit Quality& An Analysis on Audit Opinions of Financial Statements of Listed Companies of the Year 2000
从审计意见看审计质量&上市公司2000年度财务报告审计意见实证分析 - For the behavior of earnings management of listed companies, external users hope that the audit of financial statements from CPA can restrain its effect.
对于上市公司进行的盈余管理行为，外部使用者寄希望于注册会计师对财务报告的审计，期望其能起到抑制上市公司盈余管理的作用。 - Second, the scope of this study is narrow, for I only discuss the internal control audit of financial statements and only focus on the overall effectiveness of internal control.
第二，本文的研究范围只是财务报表内部控制审计进行了讨论与阐述，也只对企业内部控制整体有效性发表意见，范围比较窄。 - Import intelligent audit is a computer audit mode specifically for the CPA audit of the financial statements audit.
导入式智能审计模式是专门针对注册会计师财务报表审计的一种计算机审计模式。 - The previous literature has shown that internal audit will help improve earnings quality, and enhance the credibility of financial statements, while the literature points out that the independence of internal audit to ensure normal internal audit work is very important.
此前的文献已经表明内部审计有利于提高盈余质量、增强公司财务报表的可信度，另外一些文献则指出内部审计的独立性对保证内部审计工作正常进行非常重要。 - Effective internal control not only saves the cost that CPA provides the audit service, but also reduces the risk of material misstatement of financial statements.
有效的内部控制不仅可以节约注册会计师的审计成本投入，而且还能够降低其所承担的审计风险。 - In view of the fact, the article constructs an systematic audit theory frame for intangible assets, whose aim is to help the audit practice of intangible assets, and govern the fraud financial statements.
鉴于这种现状，文章随后借鉴系统论的思维方式构建了无形资产审计理论框架，以期能指导无形资产审计实践，治理我国上市公司虚假财务报告现象。 - First, the work of the internal control audit and audit of financial statements has something in coincidence, and second the audit of financial statements and internal audit results are used to each other, support each other.
首先是因为内部控制审计与财务报表审计工作存在着重合，第二是因为财务报表审计与内控审计的结果是可以相互利用、相互支持的。