本文拟从实用的角度介绍重要性概念及其在会计报表审计中的运用。
This text draft introduce from practical Angle importance concept and in accounting statement application of auditing.
对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。
This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.
最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。
Lastly, discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China's CPA industry.
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
在我国正对现行注册会计师会计报表审计报告进行修订的背景下 ，我们就使用者对拟修订后的审计报告的理解与评价等方面的问题进行了问卷调查。
We have done a questionnaire on users'appraising and improving advice of audit report while Chinese Institute of Certified Public Accountants is revising the existing audit report standard.
假设公司审计人员来到您的“有纸”办公室，要求提供会计报表中显示的某个交易的支持文档。
Suppose the company auditor approaches your paper-based office and requests the supporting documentation for a transaction shown in your accounts.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
审计马多夫会计报表的三人会计师事务所一直在索要各种信息。
The three-person accounting firm that audited Mr. Madoff's books has been subpoenaed for information.
提高审计质量可以增加会计报表的可信度。
Improving audit quality may increase the credibility of the accounting statement.
重要性原则在会计报表公允真实性审计中，是通过确定和运用重要性标准，即性质标准和金额标准来实现的。
In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money) to Realize it.
会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
承办审计会计报表、验证资本、经济案件鉴定、停业破产清算等业务。
This includes the checking of accounting statements, verification of capital, survey of economic cases, and clearing for defunct of bankrupt enterprises.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
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