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emphasis of matter

  • 重大事项强调:重大事项强调是审计报告中的一种段落,用于指示审计师认为对用户理解财务报表至关重要的事项,该事项已适当披露在财务报表的附注中。

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  物质的强调

... eligibility / ineligibility 合格 / 无被选资格 emphasis of matter 物质的强调 engagement letter 业务约定书 ...

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  强调事项

...审计报告最后一页,在稽查师签名前的意见部分,就算财报没有问题,投资者仍需注意当中是否有提及强调事项emphasis of matter)。

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  附带强调事项

... 真实且公平(Give a True and Fair View) 附带强调事项Emphasis of Matter) ˙保留意见(Qualified Opinion) ...

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短语

Emphasis of matter paragraph 强调事项段

Emphasis of matter paragraphs 强调事项段

  • 物质的强调

·2,447,543篇论文数据,部分数据来源于NoteExpress

Emphasis of matter

  • abstract: Emphasis of matter is a type of paragraph in, or section of, an auditors' report on financial statements. Such a paragraph is added to indicate a significant uncertainty or other matter, which is disclosed appropriately in the notes forming part of the financial statements, but which the auditor considers is significant or important enough to warrant a mention in their report.

以上来源于: WordNet

双语例句权威例句

  • When you're inexperienced and you've formed an idea of what you want in a girl, or in a relationship, you may place too much emphasis on factors that don't really matter all that much.

    如果没有经验,并且形成了自己关于女孩或者两性关系的品位,你可能过于注重那些本来无需过于关注的因素

    youdao

  • Highlights of living is a matter of a gift to yourself, do not have to place less emphasis on gains and losses, there is no more natural there will be a harmony.

    精彩与否自己礼物,不必斤斤计较得失,没有比较自然了和谐。

    youdao

  • CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.

    涉及持续经营问题审计意见类型包括强调事项的无保留意见、保留意见、否定意见无法表示意见。

    youdao

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