financial statement audit 中文意思是什麼

financial statement audit 解釋
財務報表審計，會計報表審計
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • 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。
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. Article 63 a one - person limited liability company shall make a financial statement at the end of every fiscal year, which shall be subject to the audit by an accounting firm

    第六十二條一人有限責任公司不設股東會。股東作出本法第三十八條第一款所列決定時，應當採用書面形式，並由股東簽字後置備于公司。
  2. It fails to meet the deadline for submitting a financial statement, list of assets or other related information, or submits false or incomplete reports, or fails to make payment for an inspection / audit within the given time limit

    四逾期提報財務報告、財產目錄或其他有關資料及報告，或提報不實、不全或未于規定期限內繳納查核費用。
  3. This audit must follow the objective of regulating monetary operations and best controlling and managing financial risks. to meet this objective, the national audit office will plan and organize an audit of the sector of agriculture banks of china to review the truthfulness of profits and losses and the status of assets, to see if there are any problems like irregular operations, false statement of assets and profits and losses as well as cases of keeping separate books out of normal accounting process

    金融審計要以規范金融秩序，防範和化解金融風險為目標，組織對農業銀行財務收支進行審計，重點檢查損益的真實性和資產質量狀況，揭露違規經營和財務收支中盈虧、資產不實以及賬外賬等弄虛作假問題。
  4. Audit of financial statement

    財務報表審計
  5. 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。
  6. Financial statement audit

    財務報表特別審計
  7. 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

    在財務報表保險制度中，上市公司不再直接聘請注冊會計師對財務報表進行審計，而是向保險公司投保財務報表保險，保險公司聘請注冊會計師對所投保的上市公司進行審計，根據風險評估結果決定承保金額和保險費率，對因為財務報表的不實陳述或漏報給投資者造成的損失，由保險公司負責向投資者進行賠償。
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