audited financial statement中文是什么意思

• 审定财务报表,审定会计报表
• 审计财务报表，审定会计报表
• 已审财务报表

• audit    n. 1.会计检查，查账。 2.(地主与佃户间的)决算。 ...
• financial statement    资产负债表；借贷对照表；财政报告。
• report on audited financial statement    已审财务报表的审计报告; 已审赌报表的审计报告
• audited    财务报表的其他信息; 审计
• abstract of financial statement    财务报表摘要
• accrual-based financial statement    权责发生制报表
• all purpose financial statement    通用财务报表
• all-purpose financial statement    通用财务报表,通用会计报表; 通用财务报告; 通用决算表
• amalgamated financial statement    合并财务报表，合并会计报表
• amount of financial statement    决算表的分析
• analysis of financial statement    财务报表的分析, 决算表的分析; 财务报表分析; 财务报告分析; 分析
• annual financial statement    年度财务报表，年度会计报表; 年度财务决算表; 年度决算书
• articulation of financial statement    财务报表中的结合关系; 财务表中的结合关系
• audit of financial statement    财务报表审计
• branch financial statement    分店财务报表; 分支机构财务报表; 分支机构损益计算书
• budget and financial statement system    预算决算制度
• budgetary financial statement    预算财务报表
• budgeted financial statement    预计财务报表; 预算财务报表
• business financial statement    财务报表
• certified financial statement    经会计师证明的财务报表; 经会计师证实的财务报表; 经审定之财务报表; 经证明的财务报表; 审定财务报表; 已签证财务报表; 已审核财务报表,已审核会计报表
• classified financial statement    分类财务报表
• co olidated financial statement    综合财务报告表；综财务报表
• combined financial statement    合并财务报表,合并会计报表; 综合报表
• combining of financial statement    财务报表的合并
• common dollar financial statement    不变币值财务报表; 等值货币财务报表

• The closing of the transactions contemplated by this agreement is subject to the completion of the due diligence investigation of both parties , the execution and delivery of documentation appropriate for the transaction in form and substance mutually acceptable to both parties , consents from the respective boards of directors of both companies and any third parties and the delivery of audited financial statements of the seller in conformity with the rules and regulations of the securities and exchange commission
  完成本协议中的预计交易取决于双方尽职调查的完成，在形式和实质上双方都能接受的适合的文件的签署与执行，双方各自董事会及任何第三方的同意，以及卖方审计过的财务报表的交付，报表应符合证交会的规章制度。
• In an unqualified audit report , the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year
  在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。
• Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
  财务会计中财务报表的编制，以及审计中财务报表的查核，都需要运用重要性概念；但财务会计中重要性原则的运用，主要是用于过滤筛选不重要的会计数据，以节约信息生产成本，并增强报表的可理解性；而审计中重要性原则的运用，则是为了辨识重大会计信息，以控制审计风险，并有效率且有效果地完成审计任务。
• If a corporation is not a " small corporation " , it should send the full set of audited financial statements together with the tax computation and schedules and any relevant information as attachment . for e - return purposes , computer files of audited financial statements , tax computation , schedules , etc . should be sent as attachment
  如一法团并非小型法团，该法团应把整套经审核财务报表，连同利得税计算表及有关附表，以及任何相关资料，作为附件提交。在提交电子报税表时，经审核财务报表、利得税计算表及有关附表等的电脑档案，应以附件形式提交。
• In essence , current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations . the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion , and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk . the first translation is generally accepted , but it is quite doubtful for the second translation
  现行的审计风险模型(审计风险=固有风险控制风险检查风险)实质上是将“审计行为结束后会计报表中仍然存在审计人员未能察觉的重要错报或漏报的可能性”等价于“发表不恰当审计意见的可能性”再等价于审计风险，第一次等价由于等价程度高被普遍认可，至于第二次等价却有些牵强。
• Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times . the professional independence of cpa is a essence premise for exerting their assurance service function . but , many cases of financial statement fraudulent practices involve cpa ' s auditing collusion . auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement . this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information , so they make out the sham reports
  注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。
• Looking towards the second half of year 2002 , mr yam said that the global investment outlook continued to be clouded by uncertainties resulting from a number of factors , such as the sustainability of the global economic recovery currently underway and the erosion of general confidence caused by recent cases of deficiencies in audited financial statements in the us
  展望年下半年，任志刚表示全球投资前景会继续受到多项不明朗因素所影响，其中包括目前全球经济复苏能否持续，以及近期出现的问题财务报表事件削弱普遍投资者的信心。
• Looking towards the second half of year 2002 , mr yam said that the global investment outlook continued to be clouded by uncertainties resulting from a number of factors , such as the sustainability of the global economic recovery currently underway and the erosion of general confidence caused by recent cases of deficiencies in audited financial statements in the us
  展望２ ０ ０ ２年下半年，任志刚表示全球投资前景会继续受到多项不明朗因素所影响，其中包括目前全球经济复苏能否持续，以及近期出现的问题财务报表事件削弱普遍投资者的信心。
• The closing of the sale and purchase of the assets will be subject to the satisfaction of certain conditions , including the mutual agreement of a definitive agreement , the completion of the due diligence investigation of both parties , the filing of the certificate of designation creating the preferred stock to be issued to qianbao , the delivery of any required consents from third parties , and the delivery of audited financial statements of qianbao
  销售和资产收购的完成取决于是否满足这些条件，包括双方同意确定的协议，双方完成尽职调查，是否备案给钱保的优先股的指定证书，第三方同意的发布，以及钱保审计过的财务报表的发布。