detailed audit report 中文意思是什麼
detailed audit report
解釋
詳細審計報告-
Pac considered in detailed report of the director of audit on management of c d materials
政府帳目委員會詳細審議審計署署長就拆建物料的管理發表的報告書。 -
As in previous years, the committee have selected for detailed examination only those chapters in the director of audit s report no. 37 which, in our view, referred to more serious irregularities or shortcomings
按照往年的做法，委員會只選取了我們認為在審計署署長第37號報告書中涉及較嚴重違反常規情形或弊端的章節，進行詳細研究。 -
The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law
由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。 -
The committee are seriously concerned that because of the confidentiality provisions in the general conditions of contract for the bridge contracts concerned, the director of audit has to exclude from his report the relevant information, i. e. detailed information relating to the contractors, the dispute resolution processes and the settlement sums, thereby causing unnecessary delay in the committee s work and reducing the overall usefulness and timeliness of the director of audit s report
委員會深切關注到，基於有關橋梁合約的合約一般章程所戴的保密條文，審計署署長須在其報告書內剔除有關資料，即關于承建商、解決爭議過程及和解金額的詳情，以致委員會的工作出現不必要的阻延，並減低了審計署署長報告書的整體效用及在時間上的適切性。
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