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。

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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。

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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。

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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

Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

FORBES: The State of Sarbanes-Oxley Compliance According To Protiviti

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