inappropriate audit opinion 中文意思是什麼
inappropriate audit opinion
解釋
不恰當的審計意見- inappropriate : adj. 不適當的，不相宜的。 inappropriate remarks 不當的言辭。 inappropriate to the season 不合時宜。adv. -ly ,-ness n.
- 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）。
- opinion : n. 1. 意見；看法；見解；〈常 pl. 〉主張。2. 輿論（＝public opinion）；（善惡的）判斷，評價。3. （專家的）鑒定；判定。
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The translation has a great difference in the various auditing environments and objects that possibility of auditor ' s reporting the inappropriate audit opinion is translated to the possibility of loss
審計主體「發表不恰當審計意見的可能性」與審計主體「損失的可能性」的等價程度在不同的審計環境，針對不同的審計對象，會有很大的區別，在特定的情況下兩者可能完全不等價。 -
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。 -
In the risk - based auditing model, current auditing theory based on the objectives orients social demand, and it can be seen that the social demand ( appropriate audit opinion ) relates directly to the concept of audit risk ( the possibility of reporting the inappropriate audit opinion )
風險基礎審計模式下，國內現行的主要以滿足社會需求為目標導向的審計理論的「需求導向性」體現在以社會需求（恰當的審計意見）與審計風險概念（ 「發表不恰當的審計意見的可能性」 ）直接掛鉤。
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