審計(jì)報(bào)告英文版經(jīng)典范例模板-免費(fèi)閱讀
【正文】 審計(jì)工作還包括評價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。 The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Small Business Enterprises and China Accounting System for Small Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error。 (ii) selecting and applying appropriate accounting polic ies。 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including t
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