The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.

一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。

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One senior accountant with a Big Four firm said the Lehman report showed clearly that "somewhere in the last few years we've taken a wrong turning collectively in terms of financial reporting."

一位供职于“四大”的高级会计师表示，雷曼报告清楚地表明，“过去几年里的某个时候，我们在财务报告问题上集体走了弯路。”

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Directly report to the Chief Accountant.

直接向财务主管报告。

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According to the Accountant in Bankruptcy (AiB) report there were 4, 063 personal insolvencies in the second quarter of the financial year.

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The report prepared by an accountant registered and inspected by the Public Company Accounting Oversight Board among other things, must describe the controls that are in place to protect the assets, the tests performed on the controls, and the results of those tests.

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Tom Slee, contributing editor to the Canada Report, is a certified financial analyst, a certified general accountant and a former pension fund manager.

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