auditor s opinion 中文意思是什麼

auditor s opinion 解釋
審計師意見書
  • auditor : n. 1. 會計檢查官，查賬員，審計員。2. 聽者。3. 〈美國〉旁聽生。
  • s :
  • 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。
  1. 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。
  2. Independent opinion : a report describing the auditor ' s examination of transactions and financial statements. it is included with the financial statements in an annual report issued by the corporation

    獨立意見：表述（對企業）交易和財務報表審計意見的報告。它包括企業提供的年度財務報表。
  3. In making those risk assessments, the auditor considers internal control relevant to the entity ' s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity ' s internal control

    在進行風險評估時，我們考慮與財務報表編制相關的內部控制，以設計恰當的審計程序，但目的並非對內部控制的有效性發表意見。
  4. Auditor ' s opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles

    是指認為企業的一份財務報表未按公認會計原則反映，或未精確、公正披露企業重要資料及真實財務狀況的審計意見。
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