审计类财会英语

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审计专业英语

measuring unit 计量单位 monetary unit 货币计量 stable-money-unit 稳定的货币单位
Accounting period 会计分期
Time-period
期间概念
Periodicity
定期
(2) Principles: accrual basis & cash basis Historical cost Matching Realization Full-disclosure (adequate disclosure) Objective Consistency Conservatism Materiality Cost-benefit
E1-2 Divide into groups as instructed by your professor and discuss the following:
a. How does the description of accounting as the "language of business" relate to accounting as being useful for investors and creditors?
EXERCISE
E1-1 You recently invested $12,000 of your savings in a security issued by a large company. The security agreement pays you 7 percent per year and has a maturity two years from the day you purchased it. What is the total cash flow you expect to receive from this investment, separated into return on your investment and the return of your investment?

会计审计专业英语 (21)

21-1 Management Assertions
Existence or occurrence assertions state that an asset or liability actually
exist or that recorded transactions have actually accurred during the period.
21-1 Management Assertions
Management assertions are implied or expressed representations by management about classes of transactions and the related accounts in the financial statements. Management assertions are directly related to applicable accounting standards. These assertions are part of the criteria that management uses to record and disclose accounting information in financial statements.
Unit 21 Audit Objectives
Learning Objectives
After studying this unit, you should be able to:
1. Define management assertions. 2. Identify the five categories of management assertions and explain each of them. 3. Define overall audit objective, general audit objectives and specific audit objectives.

注册会计师审计英语词汇整理

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。

12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。

会计审计专业英语 (9)

In a perpetual inventory system, each receipt and each issue of an inventory item is recorded in the inventory records to maintain an up-to-date perpetual inventory balance at all times.
last-in, first-out method (后进先出法)
lower of cost or market (成本与市价孰低法) net realizable value (可变现净值)
Inventories
Inventories consist of cost that have been incurred in an earnings process that are held as assets until the earning process is complete. For a merchandising company, the inventory consists of all goods owned and held for sale in the regular course of business. In manufacturing businesses there are three major types of inventory: raw materials, goods in process of manufacture, and finished goods . Inventories will normally be consumed or converted into cash within less than a year's time and is therefore regarded as a current asset.

审计、财务常用英文词汇

审计类财会英语审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting\ closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short-term、long-term investment应收票据：Notes receivable应收账款：Account receivable坏账准备：Less: provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred 待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled 一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capitall 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis 会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。

会计审计专业英语 (24)

Unit 24 Audit Risk
Learning Objectives
After studying this unit, you should be able to:
1. Define audit risk and tell the difference between audit risk and business risk. 2. Describe the risk model and define its components. 3. Explain inherent risk and control risk. 4. Distinguish inherent risk from control risk.
A risk resulting from significant conditions, events, circumstance, actions or inactions that could adversely affect an entity's ability to achieve its objectivea and execute its strategies, or from the setting of inappropriate objectives and strategies.
24-2 Risk of Material Misstatement
Risk of material misstatement can be defined as the risk that the financial statements are materially misstated prior to audit. This consists of two components, described as inherent risk and control risk at the assertion level.

会计审计专业英语 (8)

Other receivables include non-trade receivables such as interest receivable, loan to company officers, advances to employees, and income taxs refundable.
8-1-2 Significance of Accounts Receivable
Sales and profits can be increased by granting customers the privilege of making payment a month or more after the date of sale.
Unit 8 Receivables
Learning Objectives
After studying this unit, you should be able to:
1. Define receivables and specify the types of receivables. 2. Distinguish trade receivables from other receivables. 3. Explain the importantce of having and managing accounts receivable. 4. Explain the recognition of accounts receivable. 5. Desceibe the problems involved in valuing accounts receivable. 6. Constrast direct write-off estimating bad debt expense. 7. Describe methods of estimating bad debt expense. 8. Describe the accounting entries for recording a recovery of bad debt that has been writen off.

会计审计专业英语 (17)

Expenses are decreases in economic resources, either by way of outflows or reductions of assets or incurrence of liabilities, resulting from an entity's ordinary revenue generating or service delivery activities.
Key Terms
cost flow (成本流转)
cost flow assumption (成本流转假设)
cost of goods sold (销售成本) depreciation expense (折旧费用) research and development costs (研究与开发成本)
17-1 Definition
17-2-2 Expense Recognition
In order for an itt meet the general criteria: meet the definition of expenses and have a valid measurement basis and amount. Expense recognition is highly dependent on the revenue recognition point chosen by a company. A significant relationship exists between revenue and expenses. Expenses are incurred for the purpose of producing revenue.

会计审计专业英语 (4)

es of value between two entities. Internal transactions are exchange within an entity.
Events refer to those happening that affect an entity's accounting equation and can be reliably measured.
3.Posting from journal to ledger;
4.Perpare unadjusted trial balance; 5.Journalize and post adjusting journal entries; 6.Prepare adjusted trial balance; 7.Prepare financial statements; 8.Journalize and post closing entries; 9.Prepare post-closing trial balance;
Accounting principles that guide measurement, recognition, and classification of accounts are applied.
4-2-2 Posting from journal to ledger
Transferring transaction data from the journal to the ledger is called posting. Posting reclassifies the date from the journal's chronological format to an account classification format in the ledger, which is a collection of the formal accounts. Accounting systems usually have two types of ledgers: the general ledger subsidiary ledgers

会计类英语单词

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。

会计审计专业英语 (5)

fringe benefits (附加福利，福利金)
debt or equity securities (债务证券和权益证券)
5-1-1 The Objective of Financial Statements
The basic purpose of financial statements is to assist decision makers in evalusting the financial strength, profitability, and future prospectsof a business.
multiple-step income statement (多步式利润表) single-step income statement (单步式利润表)
cash flow from operating activities (经营活动产生的现金流量)
cash flow from investing activities (投资活动产生的现金流量) cash flow from financing activities (筹资活动产生的现金流量)
4. In what forms can a balance sheet and an income satement be prepared?
5. Identify the components of owners' equity. 6. Explain the significance of a cash flow statement.
Financial statements prepared for this purpose meet the commom needs of most users. However, financial statemnets do not provide all the information that users may need to make economic decisions.

会计审计专业英语 (3)

Key Terms
replacement cost (重置成本) net realizable value (可变现净值) cash flows (现金流) obsolete inventory (呆滞存货) matching principle (配比原则) performance evaluation (业绩评价) overhead (间接费用) intangible assets (无形资产) conservatism (谨慎性原则) materiality (重要性原则) liquidity (流动性) disclosure (披露) capital expenditures (资本性支出) revenue expenditures (收益性支出) substance over form (实质重于形式原则)
Recognition and Measurement Principles
Recongnition and measurement principles are the various ways in which financial position and the results of operations can be reported. These are the accounting choices that management of every organization must make.
Generally, historical cost should be used as a measurement base. Yet other valuation bases are used in specified circumatance.
3-2 Matching Principle

会计专业英语词汇

会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。

财会英语词汇

在财务和会计领域，有一些专业术语和词汇是经常使用的。

以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。

会计审计专业英语小案例

会计审计专业英语小案例Accounting and Auditing Profession: A Case StudyThe accounting and auditing profession is a crucial component of the global business landscape, responsible for ensuring the accuracy, transparency, and integrity of financial information. As a dynamic field, it requires professionals to possess a diverse set of skills, including technical expertise, critical thinking, and effective communication. In this case study, we will explore the experiences of a young accountant as they navigate the challenges and opportunities within the accounting and auditing profession.Sarah, a recent graduate with a degree in accounting, was eager to embark on her career journey. After a rigorous application process, she was offered a position at a reputable accounting firm, where she would be involved in both accounting and auditing tasks. Excited by the prospect of applying her knowledge and skills in a real-world setting, Sarah eagerly accepted the role.During her first few months on the job, Sarah quickly learned that the accounting and auditing profession demands a high level of attention to detail and a deep understanding of complex financialregulations and standards. She was tasked with conducting audits for several clients, ranging from small businesses to large multinational corporations. Each engagement presented unique challenges, as Sarah had to familiarize herself with the client's financial records, internal control systems, and industry-specific nuances.One of Sarah's first major assignments was an audit of a manufacturing company that had recently experienced a significant increase in revenue. The client's management team was eager to showcase the company's financial success, but Sarah's thorough examination revealed several discrepancies in the financial statements. Upon further investigation, she discovered that the company had been engaging in questionable accounting practices, including the manipulation of inventory records and the misrepresentation of expenses.Confronted with this ethical dilemma, Sarah knew that she had a professional responsibility to report her findings to the appropriate authorities. She worked closely with her team to gather additional evidence and prepare a comprehensive audit report. The decision to confront the client's management was not an easy one, as Sarah understood the potential consequences for the company and the individuals involved.However, Sarah's commitment to upholding the principles of theaccounting and auditing profession took precedence. She presented her findings to the client's management team, emphasizing the importance of accurate and transparent financial reporting. The client initially resisted the audit findings, but Sarah's calm demeanor, thorough documentation, and unwavering professionalism ultimately convinced them to address the issues identified.The successful resolution of this case not only reinforced Sarah's confidence in her abilities as an accountant but also highlighted the critical role that the accounting and auditing profession plays in maintaining the integrity of the financial system. By identifying and addressing financial irregularities, Sarah and her team were able to protect the interests of the company's stakeholders, including investors, creditors, and regulatory authorities.As Sarah continued to gain experience in the field, she encountered various other challenges that tested her technical skills and ethical decision-making. For instance, she was involved in the audit of a healthcare organization that was struggling with complex regulatory compliance issues. Sarah's ability to navigate the intricate web of healthcare regulations and her willingness to collaborate with the client's management team to develop effective solutions were instrumental in ensuring the organization's financial stability and compliance with industry standards.Another significant experience for Sarah was her involvement in the audit of a multinational technology company that was undergoing a major restructuring. This engagement required Sarah to work closely with a team of international professionals, each with their own cultural and linguistic backgrounds. Navigating the complexities of cross-border financial reporting and coordinating with various stakeholders tested Sarah's communication skills and her ability to adapt to changing circumstances.Throughout her career, Sarah has continuously sought opportunities to expand her knowledge and skills. She has actively participated in professional development programs, attended industry conferences, and engaged in ongoing learning to stay abreast of the latest trends and best practices in the accounting and auditing profession. This commitment to lifelong learning has not only enhanced her technical capabilities but has also enabled her to provide valuable insights and advice to her clients.As Sarah reflects on her journey in the accounting and auditing profession, she is proud of the impact she has made and the challenges she has overcome. She recognizes that the profession requires a unique combination of technical expertise, ethical integrity, and adaptability. By embracing these qualities, Sarah has established herself as a respected and trusted professional, respected by her colleagues and valued by her clients.The accounting and auditing profession is not without its complexities and challenges, but it also offers immense opportunities for personal and professional growth. Sarah's experiences serve as a testament to the importance of this field and the critical role that accountants and auditors play in shaping the global business landscape. As the profession continues to evolve, driven by technological advancements and changing regulatory environments, professionals like Sarah will be at the forefront, ensuring the accuracy, transparency, and integrity of financial information for years to come.。

会计审计专业英语 (27)

27-3 Sample Size
In determining the sample size, the auditor should consider whether sampling risk is reduced to an acceptable low level.
Sampling risk arises from the possibility that the auditor's conclusion, based
Non-statistical sampling is the approach to sampling where the auditor does
not use statistical methods and draws a judgmental opinion about the population.
Unit 27 Audit Sampling
Learning Objectives
After studying this unit, you should be able to:
1. Describe the advantages of using the tool of sampling in an audit. 2. Discuss the differences between statistical sampling and non-statistical sampling. 3. Identify factors that should be considered when designing sample. 4. Explain methods that can be used by auditors in selecting sample.

审计英语

By Xin He, Zhongnan University of Economics and Law

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17.1 Agency and Nature of Audit
17.1.2 The nature of Audit
According to ISA 200, the objective of an audit of financial statements is ‗to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework‘. The phases used to express the auditor‘s opinion are that the financial statements ‗give a true and fair view‘ or ‗present fairly in all material respects‘.
Shareholders
Auditors
Directors
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By Xin He, Zhongnan University of Economics and Law
17.1 Agency and Nature of Audit
Owners: Shareholders Report Audited financial statement
5.
6.
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5பைடு நூலகம்
By Xin He, Zhongnan University of Economics and Law