Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制,并非被审计单位所有的内部控制。
It is most important to be comfortable with your financial statements and able to read and understand them without undue difficulty.
最重要的是财务报表要一目了然,阅读和理解上没有“不适当的困难”。
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