examination of financial statements
英 [ɪɡˌzæmɪˈneɪʃn ɒv faɪˈnænʃl ˈsteɪtmənts]
美 [ɪɡˌzæmɪˈneɪʃn əv faɪˈnænʃl ˈsteɪtmənts]
财务报表审查
双语例句
- 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。 - 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。