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。

youdao

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。

youdao

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。

youdao

And big accounting firms will refuse to audit financial statements if the company or creditors fail to provide data.

ECONOMIST: South Korean accounting: The open society | The

The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.

FORBES: Crisis? What Crisis? Don't Blame The Accounting

The Groupon-Facebook dichotomy, in which one accounting firm was responsible for two dramatically different approaches to GAAP, demonstrates the need for actual people at accounting firms taking personal as well as corporate responsibility for the financial statements that they audit.

FORBES: Facebook's Biggest Surprise -- No Funny Numbers