財務報表審查 的英文怎麼說

中文拼音 [cáiwùbàobiǎoshěnzhā]
財務報表審查 英文
examination of financial statements
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 查 : 查名詞1. [植物學] （山查） hawthorn; haw2. （姓氏） a surname
  • 財務 : finance; financial affairs
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  • 審查 : examine; investigate; check
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。
  3. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  4. Monitoring and reporting on financial performance including monthly budget reports, internal and external audits and the annual controlling officer s report for the public

    監察及匯報財務工作，包括每月提交預算案報告、內部與獨立審查和向公眾發表的管制人員報告
  5. Auditor : a person who examines the information used by managers to prepare the financial statements and assets to the credibility of those statements

    審計：檢查企業經理用於編制財務報表的信息以及這些財務報表中的資產的可信性的人員。
  6. The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits

    審核委員會負責審查金管局的財務報表，以及編制財務報表所採用的組成項目與會計原則，並會連同外部及內部審計師審查及檢討其審計范疇與結果。
  7. The closing of the transactions contemplated by this agreement is subject to the completion of the due diligence investigation of both parties, the execution and delivery of documentation appropriate for the transaction in form and substance mutually acceptable to both parties, consents from the respective boards of directors of both companies and any third parties and the delivery of audited financial statements of the seller in conformity with the rules and regulations of the securities and exchange commission

    完成本協議中的預計交易取決于雙方盡職調查的完成，在形式和實質上雙方都能接受的適合的文件的簽署與執行，雙方各自董事會及任何第三方的同意，以及賣方審計過的財務報表的交付，報表應符合證交會的規章制度。
  8. The closing of the sale and purchase of the assets will be subject to the satisfaction of certain conditions, including the mutual agreement of a definitive agreement, the completion of the due diligence investigation of both parties, the filing of the certificate of designation creating the preferred stock to be issued to qianbao, the delivery of any required consents from third parties, and the delivery of audited financial statements of qianbao

    銷售和資產收購的完成取決於是否滿足這些條件，包括雙方同意確定的協議，雙方完成盡職調查，是否備案給錢保的優先股的指定證書，第三方同意的發布，以及錢保審計過的財務報表的發布。
  9. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  10. Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement

    財務報表的使用者需要注冊會計師提供獨立公正的審計查核，以確信企業所編制的財務報表沒有重大的錯報或漏報。
  11. An audit of financial statements is conducted to determine whether the overall financial statements ? the quantifiable information being verified ? are state in accordance with specified criteria

    財務報表審計是了為確定被審查的數量信息，即財務報表是否符合特定的標準而進行的審計。
  12. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  13. 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

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  14. Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards

    審計：對依據公認會計原則編制的財務報表進行的一種檢查。
  15. Article 32 audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination

    第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。
  16. In 2001, the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts, which made 71. 43 hundred million accounting fraud. chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit

    2001年國家審計署抽查了16家國內具有上市公司年度會計報表審計資格的會計師事務所出具的32份審計報告，並對21份審計報告所涉及的上市公司進行了審計調查，檢查發現有14家會計師事務所出具了23份嚴重失實的審計報告，造成財務會計虛假信息71 . 43億元，涉及41名注冊會計師。
  17. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
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