审计师在审计报告日来到之前必须确保资金有再次流入的良好前景，使得他们能对公司持续经营的结论签字。
Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.
审计师可以有以下三种类型的报告。
解决管理人员和审计师之间有关财务报告的争议。
Resolve any disagreements between management and the auditor regarding financial reporting.
另外，审计师应在最终报告中说明有哪些证据是他们要求，而客户不能提供的。
Additionally, the auditor should make note in the final report of any evidence they requested and the client was not able to provide.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias but relatively insensitive to reporting veracity.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
外部审计师对管理层的声明进行验证和报告。
Auditors attest to, and report on, the assessment made by the management.
我们也许会发现，我们需要考虑审计师如何参考与IF RS类似而非完全就是IFRS的财务报告框架。
We may find that we need to consider how auditors can refer to financial reporting frameworks that are close to IFRS, but not wholly IFRS.
通过走向趋同，你们将会强化你们的财务报告框架并将持续提高审计师完成审计工作的质量。
By working towards convergence, you will strengthen your financial reporting framework and continue to enhance the quality of work performed by auditors.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity.
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 auditor's 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 auditor's 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.
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