按照审慎会计原则编制财务报告,且会计师事务所对申请前三年的财务报告持无保留意见;
Financial reports drawn up in line with prudent accounting principles and clean report by accounting firms on the financial reports for three consecutive years;
客观的判断结果是发表恰当审计意见的基础,判断效率的提高是会计师事务所面临的经济约束。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
同时,该报告还评估了基于女性从业人员个体和会计师事务所的反馈意见、针对女性从业人员所采取的措施和计划的有效性。
It also gauges the effectiveness of initiatives and programs targeted to women with findings based on responses from individual women and the firms.
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