The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
重大错报风险是指财务报表在审计前存在重大错报的可能性。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。
Such accounting records are to enable the preparation of 'true and fair' financial statements and (where required) an audit of such statements.
这些会计能够准备“真实且公平”的财务报表并(如有需要)对这些报表进行审计。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。
PRC CPA firms will audit the financial statements of small enterprises and issue audit reports based on the new 'Accounting Regulations For Small Enterprise'.
会计师事务所以《小企业会计制度》为会计标准对小企业进行审计，出具审计报告。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。
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