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.
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 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.
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。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
Our responsibility is to express an opinion on these financial statements based on our audit.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
重大错报风险是指财务报表在审计前存在重大错报的可能性。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
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。
All business transactions are recorded according to the document principle, which provides an unbroken audit trail from the financial statements to the individual documents.
所有商务交易都以文档原则记录，这提供了一种从财务报告到个别文档的可供审计的完整踪迹。
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: if so requested, the Publishers agree to allow the Proprietors to audit the Publishers' books of record relating to the Work in order to verify royalty accounting and printing statements.
审核：若有要求，出版方允许版权方为证实版税账目和印制报告，审核出版方与此作品有关的档案册。
High CFO turnover and a dubious audit committee makes the company's financial statements suspect.
高营业额和可疑的财务总监审核委员会提出公司的财务报表的嫌疑人。
Norman Marks, Vice President of internal audit of Solectron Corporation doubts internal auditors will be asked to provide intense checking of company financial statements.
NormanMarks,Solectron公司的内部审计副总裁，对内审师被要求提供更深入的公司财务报表审计表示担心。
An audit 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和披露的审计证据。
After signing off Longtop's financial statements for several years, the firm smelled trouble during its audit for the financial year that ended in March.
数年来，德勤都在东南融通的财务报表上签字保证其真实可信，直到在审计截至今年三月的2011财年财报时，他们才终于嗅出了东家的问题。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
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。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
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。
Therefore, listed companies and CPA audit reports continue to occur in cases of false statements.
因此上市公司以及注册会计师审计报告虚假陈述的案件不断发生。
Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
Such accounting records are to enable the preparation of 'true and fair' financial statements and (where required) an audit of such statements.
这些会计能够准备“真实且公平”的财务报表并(如有需要)对这些报表进行审计。
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.
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。
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.
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。
PRC CPA firms will audit the financial statements of small enterprises and issue audit reports based on the new 'Accounting Regulations For Small Enterprise'.
会计师事务所以《小企业会计制度》为会计标准对小企业进行审计，出具审计报告。
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.
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。
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