审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
这家公司还披露了第三季度的财务报表，显示这家公司正接近盈利。
The company also disclosed third-quarter financial figures that showed it is getting closer to profitability.
细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。
Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.
类型相似的关联方交易，在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下，可以合并披露。?。
The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
审计工作包括，在抽样基础上，核定财务报表中支持财务金额和披露的证据。
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
财务报表的列报与披露。
这样的披露应使财务报表更有用并更少产生误解。
Such disclosure should make the financial statements more useful and less subject to misinterpretation.
会计报表的风险披露在我国尚未形成专门的规范。
The risk disclosure in financial reports has not been standardized in China.
财务报表信息披露的目的在于，向证券市场的参与者提供信息，形成有效市场，取消内幕信息，从而对投资者的决策行为产生影响。
The purpose of fiscal statement disclosure is to provide information to participants in securities market, and to form an effective capital market, thus to influence investors' decisions.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
财务报表附注是必要披露的一种重要途径。
The notes accompanying financial statements are an important means of making the necessary disclosures.
在中国，会计准则规定使用直接法，间接法的有关数据是作为报表的补充资料披露的。
In China, the accounting standards provide direct method, and the figures of indirect method are disclosed as supplementary materials.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
对外提供合并财务报表的企业，应当以合并财务报表为基础披露分部信息。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
第十条商业银行披露的会计报表应包括资产负债表、利润表、所有者权益变动表及其他有关附表。
Article 10 Accounting report disclosed by commercial Banks should include balance sheet, statement of income, statement of owner's equity and other additional charts.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
第三条企业应当以对外提供的财务报表为基础披露分部信息。
Article 3 an enterprise shall disclose segment information on the basis of the financial statements it provides to outsiders.
在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
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