financial statement auditing 中文意思是什麼
financial statement auditing
解釋
財務報表審計-
Research on consolidated financial statement auditing
合併會計報表審計的研究 -
This course explores the broader areas of financial accounting - accounting information, the balance sheet, the income statement, depreciation, accounting for inventories, financial statement analysis and introductory auditing
本課程廣泛介紹財務會計專業知識會計數據，資產負責表，收益報表，損耗，存貨會計，財務報表分析和審計入門。 -
Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。 -
The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts
事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。 -
This article studies the main content, technique and financial statement of enterprises in share system and illustrates the importance and speciality of reality auditing
摘要從股份制企業真實性審計的內容、技術和方法以及股份制企業財務報表審計方面進行研究，論證了股份制企業真實性審計的重要性和特殊勝。
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