The units and individuals concerned shall support and assist the audit institutions in their work by providing them with truthful information and relevant testimonial material.
有关单位和个人应当支持、协助审计机关工作,如实向审计机关反映情况,提供有关证明材料。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
重大错报风险是指财务报表在审计前存在重大错报的可能性。
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
实质性程序是指用以发现认定层次重大错报的审计程序。
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