The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。

youdao

Outputs are the reports used for decision making, including the financial statements (income statement, balance sheet).

输出是用于决策者的报告，包括财务报表（收入报表，资产负债表）。

youdao

Bidders shall provide the audited financial statements in recent three years (since Jan 2013), including balance sheets, income statements and cash flow statements.

6投标人须提供最近3年(2013年1月起)经审计的财务报表，包括资产负债表、损益表、现金流量表。

youdao

It is based on more than 22, 000 financial statements (including those of businesses and their owners) from over 6, 600 businesses distributed across industries and sales ranges in the U.S. The predictive model is aimed at helping banks quantify and standardize their credit risk assessments, helping companies perform risk exposure due diligence on partner companies, and helping private businesses evaluate their own creditworthiness.

FORBES: Private-company credit risk shows signs of improving

Now 8, 000 companies, including all listed firms, have to produce financial statements audited by independent accountants.

ECONOMIST: South Korean accounting

Tech Data announced after the close on Thursday, March 21, that it will need to restate some or all of its quarterly and annual financial statements from fiscal 2011, 2012, 2013 including its recently released earnings from March 4, 2013.

FORBES: Tech Data Discloses Restatement to Earnings, Including Its March 4th Numbers