As to bank, a real and reliable financial statement will help reduce loan risks, especially the auditing on accounting statement. 对于银行来说,一份真实、可信的财务报表有助于降低贷款风险,对企业会计报表审核显得尤为重要了。
Research on Consolidated Financial Statement Auditing 合并会计报表审计的探讨
But at the present time, most Of the companies publish and verify the environmental report voluntarily, and the verification of environmental report lacks generally accepted criteria or standards which are possessed by financial statement auditing. 目前,国外大多数公司对外公布环境报告和进行环境报告鉴定都是自愿的,且环境报告鉴定尚缺乏财务报表审计所具备的公认报告准则。
But, many cases of financial statement fraudulent practices involve CPA's auditing collusion. 但是近年来发生的财务报告舞弊案例,很多都牵涉到注册会计师的审计合谋问题。
This article presents some problems which are often found in the course of auditing the beginning balance of consolidated financial statement, corresponding reasons and their adjusting methods, mainly from the view of auditing practice. 本文主要从审计实务的角度,分类列出合并报表期初数审计中常发现的一些问题以及产生的原因及合并报表期初数的调整方法。
The author inquires into the practical consolidated financial statement auditing, which includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc. 作者认为合并会计报表审计的内容,应当为合并范围的审计,会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。