certified statement 中文意思是什麼

certified statement 解釋
經證明的報表
  • certified : adj. 1. 被證明了的，有保證的；鑒定的。2. 持有證明書的。
  • statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
  1. Article 25 in dismissing or discontinuing the appointment of a certified accountants office, a company shall notify the said accountants office in advance and the said accountants office has the right to make its statement to the shareholders meeting

    第二十五條公司解聘或者不再續聘會計師事務所，應當事先通知會計師事務所，會計師事務所有權向股東大會陳述意見。
  2. 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。
  3. 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。
  4. The qualification approved by the certified public accountant association to undertake the auditing of annual accounting statement of large - scale enterprises

    山東省注冊會計師協會認定的承辦大型企業年度會計報表審計資格。
  5. Certified financial statement

    經會計師證明的財務報表
  6. The verification statement will be the basis for the certified emission reductions

    核查聲明是經核證的減排的基礎。
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