现金审计的绝大部分审计工作都从银行对账单开始。
Most audit work on cash is done working from the bank statement.
这个话题将会由多个博文组成,包括现金流量表、损益表、资产负债表、一般公认会计准则(GAAP)会计、审计,以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
现金一直被认为是最容易审计的科目。
Cash has always been viewed as one of the easiest things to audit.
我800页厚的审计教科书中,只有15页是关于审计现金的。
My 800 page auditing textbook devotes only 15 pages to auditing cash.
尽管帕玛拉特通过和银行和审计机构的资产协议获得一笔不菲的现金,但他仍没有进行收购。
Even though Parmalat had a pile of cash from legal settlements with Banks and auditors, he failed to make acquisitions.
现金是初出茅庐的新审计师所审计的第一个科目。
Cash is the first section they let you work on as a new auditor.
管理总收银及收入审计的所有事项,平衡现金结算帐户。
Supervise all General Cashier and Income Audit Transactions. Balance cash clearance account.
联邦审计员首次表示,这笔现金中的一部分或全部可能已经被盗,不只是在账目上丢失。
For the first time, federal auditors are suggesting that some or all of the cash may have been stolen, not just mislaid in an accounting error.
并提出了如何加强现金和银行存款审计的几条措施。
Some measures are set forth on how to strengthen the auditing of cash and bank deposit.
本研究提供的经验数据表明,自由现金流量和审计收费显著正相关,验证了自由现金流量假说。
The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.
我们审计了后附的贵公司2004年12月31日的资产负债表以及2004年度利润表和现金流量表。
We carried out the audit work on the attached Balance Sheet of December 31, 2004 and Statements of Profit and Cash Flow of the year 2004 of your company.
6投标人须提供最近3年(2013年1月起)经审计的财务报表,包括资产负债表、损益表、现金流量表。
Bidders shall provide the audited financial statements in recent three years (since Jan 2013), including balance sheets, income statements and cash flow statements.
本研究提供的经验证据表明: (1)自由现金流量和审计费用显著正相关,验证了自由现金流量假说;
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
你无法篡改。如果有现金流,那么审计人员通常会认定业务活动是正常的。但是,这里有大量的会计和监管漏洞。
Auditors generally assume if there is cash, things are OK. But there are plenty of accounting and governance loopholes.
你无法篡改。如果有现金流,那么审计人员通常会认定业务活动是正常的。但是,这里有大量的会计和监管漏洞。
Auditors generally assume if there is cash, things are OK. But there are plenty of accounting and governance loopholes.
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