generally accepted audit standards 中文意思是什麼

generally accepted audit standards 解釋
公認審計標準
  • generally : adv. 1. 大概，普通。2. 通常，一般。3. 廣泛地，普遍地。
  • accepted : adj. 常規的；認可的；公認為真實的；有效的；正常的。
  • 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）。
  • standards : 標準,規程
  1. This chapter discusses the responsibilities of management, boards of directors, and audit committees for reliable financial reporting, summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards, and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition

    本章討論了與收入確認有關的審計問題，重點是收入確認有關的審計程序。第五章收入確認準則的制定。本章結合目前國際上關于收入確認準則制定的現狀，探討了收入確認準則的制定問題。
  2. Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards

    審計：對依據公認會計原則編制的財務報表進行的一種檢查。
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