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合理保证的英文

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"合理保证"怎么读用"合理保证"造句

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  • reasonable assurance

例句与用法

  • A government subvention is recognised when there is a reasonable assurance that the council will comply with the conditions attaching to it and that the subvention will be received
    政府补助于可合理保证本局能符合附带条件及补助将可收取后确认入帐。
  • The so - called reasonable assurance is simply expressing that the correctness and completeness of the financial statements are limited to material facts only
    所谓“合理保证” ,简单地说,就是财务报表的提供及审计服务只保证重大会计事项的正确性及完整性。
  • It is generally accepted that high quality accounting information is the prerequisite and foundation of the orderly , efficient and well - balanced operation of the capital market
    高质量的会计信息是资本市场正常、有序运转的前提和基础,审计人员则是高质量会计信息的合理保证者或控制者。
  • The group ' s internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective
    本集团之内部监控系统旨在合理保证并无重大错误陈述或损失,并且管理及消除管理系统出错及未完成商业目标之风险。
  • As well know , the investors make decisions by the information of accounting statement , to assure the legitimacy , truthfulness , reliability of accounting statement it must be audited by certified public accountants
    众所周知,投资者是利用会计报表信息进行决策的,而注册会计师以其超然独立的第三者身份对会计报表进行审计,合理保证了会计报表的真实性和合法性。
  • Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies . practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies . the accounting control will promote the healthy operating of stock market ; otherwise , it will make enterprises and stock market go in a vicious state
    而会计作为一项重要经济管理活动,正是通过会计控制产生出高质量的会计信息,并据此对企业经营决策与资金价值运动进行监控,合理保证企业的资本经营在保值的基础上实现最大限度地增值,以实现既保护企业投资者和债权人的合法权益,又促进企业持续成长和资本市场健康发展的目标。
  • There are different opinions about cpa ' s infringement responsibility to the third party between accounting area and law area . accounting area emphasis the reality of auditing process and ensure rationally , but law area empress the reality of the result . the writer think that cpa provide professional credit and is the appraiser of the market economy , so the reality of auditing process ca n ' t avoid the civil responsibility because of the wrong auditing result
    会计界与法律界在注册会计师对第三人侵权责任问题上存在着观念上的分歧,会计界强调过程的真实,主张合理保证,而法律界强调结果的真实,笔者认为注册会计师提供的是一种专家信用,充当市场经济活动的鉴证者,故审计过程的无缺陷不能对抗注册会计师审计结果不当所应承担的民事责任。
  • On the basis of analyzing the inside meaning and outside postpones of the concept inner financial risk this thesis elucidate the development process of internal control and bring up the definition of internal control . the definition is that internal control is a system to guarantee reasonably the performance of unit operates activity , dependability of finance report and following of laws . it pierce through in all processes of operating the activities , such as control environment , risk valuation , control activities , information and communication and direct etc . these factors suffer board of directors , management stratum and other personnel of the business enterprise influence
    本文在分析了企业内部财务风险概念的内涵、外延及其防范的基础上,本着以防范财务风险为目的进一步详细研究了内部控制问题,阐述了内部控制的发展历程,提出了关于内部控制的定义:内部控制是为合理保证单位经营活动的效益性、财务报告的可靠性和法律法规的遵循性,而自行检查、制约和调整内部业务活动的自律系统,它贯穿于经营活动的全部过程,包括控制环境、风险评估、控制活动、信息与沟通、监督等要素,并受企业董事会、管理阶层及其他人员影响。
  • Our country is in the process of establishing and perfecting the socialism market economy system . under the condition of the market economy , in order to make the dispersive decision of the market participants go to the “ social efficiency ” direction , it is necessary to set up a self - contained information mechanism , which can lead the market participants to make out the rational economic decisions . if we want to advance the magnificent reform of the modern corporation system , perfect the commission - agent and supervise - motivate system of the modern market economy , we should use the cpa ’ s effective judgement , and at the same time , it urges the development of the cpa ’ s occupation
    在现代企业制度下,企业所有者与其他利益相关者对企业的监控更多采取的是间接监控的手段,会计信息也越发成为这些信息的使用者对企业经营者的受托经营责任的履行情况进行监督和评价,进而作出相关决策的重要证据,这显然离不开注册会计师所提供的鉴证服务? ?受托对企业会计信息的合法性、公允性和一贯性进行鉴证,合理保证会计报表使用人确认已审会计报表的可靠程度。
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