accounting statement audit中文什么意思

• [审计] 会计报表审计

• accounting audit:    会计审计
• accounting statement:    管帐报表; 会计报表（告）
• accounting statement fiscal statement:    存款与储蓄
• accounting and financial audit:    会计和财务审计
• accounting regularity audit:    会计常规审计

例句与用法

1. there are inevitable connections and essential distinctions between statement review and audit . there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules . while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
   报表审阅与报表审计有着必然的联系和本质的区别：报表审阅和报表审计都是独立审计准则的组成部分，都是为了保证会计报表的合法性和真实性；但是会计报表审阅是指注册会计师接受委托，主要通过实施查询和分析性程序，说明是否发现会计报表在所有重大方面有违反企业会计准则以及国家其他有关财务会计法规规定的情况，而会计报表审计指注册会计师依法接受委托，对被审单位的会计报表和其他资料及其所反映的经济活动，进行审查并发表意见。