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长春翻译公司审计报告翻译
作者:风影翻译    发布于:2013-10-30 20:10:05    文字:【】【】【
摘要:审计报告翻译,长春翻译公司,翻译公司

我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。

Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in accordance with the Auditing Standards for CICPA. Those Standards require us to comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。

An audit includes performing audit procedures, so as to obtain audit evidence to support the amounts and disclosures disclosed in the financial statements. Audit procedures are relied on the CPAs’ judgments, including assessment on the risk of material misstatement of these financial statements arising from fraud or error. In risk assessment procedures, we consider internal controls relating to the preparation of these financial statements to design appropriate audit procedures, but our objective is not to express our opinion on the effectiveness of internal controls. An audit also includes assessing the reasonability of accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statements presentation.

我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and effective, providing a reasonable basis for our opinion.

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