Research on consolidated financial statement auditing 合并会计报表审计的研究
Financial statement audit 财务报表特别审计
Part five , illustrate the procedure of sea . as sea is the personification of financial statements audit , the appropriate application of audit result is emphasized 皿皿口皿于经济责任审计是以人为中心的审计,是财政、财务收支审计的“人格化” 。
There are many differences between public and private forms of ownership . unlike private companies , public companies are required to have annual financial statements audited by independent , certified public accountants 上市公司和非上市公司之间有很多不同。与非上市公司不同,上市公司必须有年度财务报告,而且要经过独立的有执业资格的会计师审计。
Statement review can only provide passive guarantee because it can only use limited audit procedures , but statement audit can provide positive guarantee thanks to its requirement of executing legal auditing procedures 可见报表审阅只是采用有限的审计程序对会计报表的合法性和真实性提供消极保证,而报表审计则要求执行法定审计程序,对会计报表的合法性和真实性提供积极保证。