企業(yè)年檢需要出具審計(jì)報(bào)告情況(編輯修改稿)
2024-11-08 23:45 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 cies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial ，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)模瑸榘l(fā)表審計(jì)意見(jiàn)提供了基礎(chǔ)。we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit 、審計(jì)意見(jiàn) 我們認(rèn)為, 貴公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了貴公司2006年12月31 日的財(cái)務(wù)狀況以及 2006的經(jīng)營(yíng)成果。china accounting system for business 、英文各一份，兩者若有差異，以中文為準(zhǔn)。the report was made by chinese and the two files differ, the standard will be **聯(lián)合會(huì)計(jì)師事務(wù)所 中國(guó)注冊(cè)會(huì)計(jì)師： shanxi ** unite accountant office certified public accountant: 中國(guó)太原 二○○七年七月十日 shanxi, : , 2007篇二：審計(jì)報(bào)告方面的英語(yǔ)審計(jì)報(bào)告方面的英語(yǔ) 審計(jì) 鑒證 可信賴程度 of financial statements 財(cái)務(wù)報(bào)表審計(jì) procedures 執(zhí)行商定程序 levels of assurance 高水平保證 可靠性 相關(guān)性 skepticism 職業(yè)謹(jǐn)慎 客觀性 board of directors 董事會(huì) of the entitys business 了解被審計(jì)單位情況 material misstatement risks 評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn) the nature,timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍 general knowledge of 初步了解情況 more knowledge of 進(jìn)一步了解的情況 prior year’s working papers 以前工作底稿 of meeting 會(huì)議紀(jì)要 risks 經(jīng)營(yíng)風(fēng)險(xiǎn) 適當(dāng)性 estimate 會(huì)計(jì)估計(jì) representations 管理層聲明 concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) plan 審計(jì)計(jì)劃 audit areas 重點(diǎn)審計(jì)領(lǐng)域 錯(cuò)誤 舞弊 or additional procedures 修改或追加審計(jì)程序 of assets 侵占資產(chǎn) without substance 虛假交易 pressures 異常壓力 重要性 the materiality level 超過(guò)重要性水平 the materiality level 接近重要性水平 acceptably low level 可接受水平 overall financial statement level and related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層 or omissions 錯(cuò)報(bào)或漏報(bào) 總計(jì) events 期后事項(xiàng) the financial statements 調(diào)整財(cái)務(wù)報(bào)表 additional audit procedures 實(shí)施追加的審計(jì)程序 risk 審計(jì)風(fēng)險(xiǎn) risk 檢查風(fēng)險(xiǎn) audit opinion 不適當(dāng)?shù)膶徲?jì)意見(jiàn) misstatement 重大的錯(cuò)報(bào) misstatement 可容忍錯(cuò)報(bào) acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn) levelof material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平 business 小規(guī)模企業(yè) system 會(huì)計(jì)系統(tǒng) of control 控制測(cè)試 test 穿行測(cè)試 chart 流程圖 of internal control 重新執(zhí)行 evidence 審計(jì)證據(jù) procedures 實(shí)質(zhì)性程序 認(rèn)定 存在 發(fā)生 obligations 權(quán)利和義務(wù) and allocation 計(jì)價(jià)和分?jǐn)? 截止 準(zhǔn)確性 分類 檢查 of counting 監(jiān)盤(pán) 觀察 函證 procedures 分析程序 核對(duì) 追查 sampling 審計(jì)抽樣 誤差 error 預(yù)期誤差 總體 risk 抽樣風(fēng)險(xiǎn) risk 非抽樣風(fēng)險(xiǎn) unit 抽樣單位 sampling 統(tǒng)計(jì)抽樣 error 可容忍誤差 risk of under reliance 信賴不足風(fēng)險(xiǎn) risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn) risk of incorrect rejection 誤拒風(fēng)險(xiǎn) risk of incorrect acceptance 誤受風(fēng)險(xiǎn) trial balance 試算平衡表 and crossreferencing 索引和交叉索引 receipt 現(xiàn)金收入 disbursement 現(xiàn)金支出 statement 銀行對(duì)賬單 reconciliation 銀行存款余額調(diào)節(jié)表 sheet date 資產(chǎn)負(fù)債表日 realizable value 可變現(xiàn)凈值 room 倉(cāng)庫(kù) invoice 銷(xiāo)售發(fā)票 list 價(jià)目表 confirmation request 積極式詢證函 confirmation request 消極式詢證函 requisition 請(qǐng)購(gòu)單 report 驗(yàn)收?qǐng)?bào)告 margin 毛利 overhead 制造費(fèi)用 requisition 領(lǐng)料單 存貨盤(pán)點(diǎn) certificate 債券 certificate 股票 report 審計(jì)報(bào)告 被審計(jì)單位 of the audit report 審計(jì)報(bào)告的收件人 opinion 無(wú)保留意見(jiàn) opinion 保留意見(jiàn) of opinion 無(wú)法表示意見(jiàn) opinion 否定意見(jiàn)篇三：英文版審計(jì)報(bào)告英文版審計(jì)報(bào)告無(wú)法表示意見(jiàn) [ 2008513 11:40:00 | by: dangzh ] 推以下是無(wú)法表示意見(jiàn)審計(jì)報(bào)告英文范本 following is an example of an audit report containing an disclaimer opinion 薦審計(jì)報(bào)告 auditors’report 安明(2007)審字第 xxxxx 號(hào) an ming(2007)audit abc股份有限公司
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