audited financial statement 中文意思是什麼
audited financial statement
解釋
審定財務報表,審定會計報表-
Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。 -
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
為了確保舉辦獎券活動的機構把籌得的款項用於聲稱的用途，持牌人必須在指定時限內向影視處處長提交一份有關及經執業會計師審計的財政報告，當中列明獎券活動的收入和支出。
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