financial reporting risk 中文意思是什麼
financial reporting risk
解釋
（因財務失真所導致的）財務報告風險-
The audit committee was established to review the hospital authority ' s internal and external audit activities, its internal control and risk management processes, as well as its financial and other reporting
審計委員會負責制定醫管局各項內外審計工作，內部管控及風險管理程序、財政狀況，以及其它報告。 -
In essence, current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations. the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion, and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk. the first translation is generally accepted, but it is quite doubtful for the second translation
現行的審計風險模型（審計風險=固有風險控制風險檢查風險）實質上是將「審計行為結束后會計報表中仍然存在審計人員未能察覺的重要錯報或漏報的可能性」等價于「發表不恰當審計意見的可能性」再等價于審計風險，第一次等價由於等價程度高被普遍認可，至於第二次等價卻有些牽強。 -
Topics cover : in income determination ; balance sheet and statement of cash flow ; the role of financial analysis for valuation, cash flow analysis and credit risk analysis ; the role of financial information for contracting ; understanding of analysis of inventory, cash ; receivables ; financial instruments ; various types of financial reporting for leases ; owner ' s equities
主題涵蓋：收益決定；平衡表和現金流報表，財務分析在評估中的角色，現金流量分析和信用風險分析；財務信息在訂約中的角色；理解存貨、現金分析；應受帳款；金融證券；租約的各種金融報表；業主權益。 -
A bank that knowingly participates in transactions intended to be used by customers to avoid regulatory or financial reporting requirements ， evade tax liabilities or facilitate illegal conduct will be exposing itself to significant compliance risk
如果一家銀行故意參與客戶用以規避監管或財務報告要求、逃避納稅義務的交易，或為違法行為提供便利，該銀行將面臨嚴重的合規風險。 -
During audit committee meetings ， the audit committee will consider management ' s annual / periodic fraud risk assessment process, specifically including consideration of the potential for management override of controls or other inappropriate influences over the financial reporting process
審計委員會將在季度會議上審議管理層開展的欺詐風險評估過程，尤其必須關注在財務報告過程中管理層是否發生超權行為或施加其它不當影響。 -
This chapter discusses the responsibilities of management, boards of directors, and audit committees for reliable financial reporting, summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards, and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition
本章討論了與收入確認有關的審計問題，重點是收入確認有關的審計程序。第五章收入確認準則的制定。本章結合目前國際上關于收入確認準則制定的現狀，探討了收入確認準則的制定問題。 -
But more reforms - such as introducing rigorous credit analysis procedures, improving accounting and financial reporting standards and adopting a strong board and corporate management structure - - are needed to better assess risk, improve asset quality and take advantage of higher interest rates to slow excessively aggressive asset growth
他說，執行嚴格的信用分析程序以及改進會計和金融報告標準等改革措施將有助於中國金融機構改善資產質量，利用高利率減緩過于急進的資產增長。
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