statements audit造句
例句与造句
- 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。 - It's difficult to find statements audit in a sentence. 用statements audit造句挺难的
- By improving the existing mode of financial statements auditing and creating a new fraud - based management auditing system , we may better impel cpa to fulfill his responsibility for management fraud
就注册会计师的管理舞弊审计责任来说， “排除合理怀疑”是对“勤勉尽责”标准的另一种解说，通过对现有审计模式的改进，形成管理舞弊导向审计新模式可以更好地促使注册会计师履行其管理舞弊审计责任。 - In order to ensure that the organisation for holding the lottery activity will use the proceeds on the claimed purpose , the licencee must submit to ctel within a specified period a financial statement audited by a public accountant . the statement must set out the proceeds and expenses arising from the lottery activity
为了确保举办奖券活动的机构把筹得的款项用于声称的用途，持牌人必须在指定时限内向影视处处长提交一份有关及经执业会计师审计的财政报告，当中列明奖券活动的收入和支出。 - There are inevitable connections and essential distinctions between statement review and audit . there are both components of independent audit principles , and they are both used to assure the legitimacy of accounting statement but statement review is that cpa , accepting the entrusting , mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules . while accounting statement auditing is that cpa , entrusted according to the laws regulating , executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
报表审阅与报表审计有着必然的联系和本质的区别：报表审阅和报表审计都是独立审计准则的组成部分，都是为了保证会计报表的合法性和真实性；但是会计报表审阅是指注册会计师接受委托，主要通过实施查询和分析性程序，说明是否发现会计报表在所有重大方面有违反企业会计准则以及国家其他有关财务会计法规规定的情况，而会计报表审计指注册会计师依法接受委托，对被审单位的会计报表和其他资料及其所反映的经济活动，进行审查并发表意见。 - In 2002 , professor ronen proposed a new concept ? financial statement insurance . under financial statement insurance system , listed companies no longer hire accounting firms to conduct financial statement audit , but rather purchase a kind of insurance ? financial statement insurance from insurance companies . these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment . additionally , loses to investors , which are caused by fraudulent or inadequate statement , should be afforded by the insurance company
在财务报表保险制度中,上市公司不再直接聘请注册会计师对财务报表进行审计,而是向保险公司投保财务报表保险,保险公司聘请注册会计师对所投保的上市公司进行审计,根据风险评估结果决定承保金额和保险费率,对因为财务报表的不实陈述或漏报给投资者造成的损失,由保险公司负责向投资者进行赔偿。