The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.

存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。

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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 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

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

These measures include procedures for delivery of periodic statements of account, annual audit information, and information relating to the management of the mineral estate to the tribe.

WHITEHOUSE: Osage Tribal Trust Settlement