审计

遗产税 inheritance tax 遗产税

inheritance tax

2044 1 information system 信息系统 information system 信息系统 | 2045 1 inheritance tax 遗产税 inheritance tax 遗产税 | 2046 1 initial audit 初次审计 initial audit 初次审计

irs onlineflling

国内税务署联网纳税申报表

irs enrolled agent国内税务署注册税务代理人 | irs onlineflling国内税务署联网纳税申报表 | ISACA standard信息系统审计和控制协会审计准则

联营,合资经营 joint adventure 联营,合资经营

joint adventure

2195 1 joint account 合账户,联名账户 joint account 合账户,联名账户 | 2196 1 joint adventure 联营,合资经营 joint adventure 联营,合资经营 | 2197 1 joint audit 联合审计 joint audit 联合审计

materiality

重要性

公司的管理层和治理层应该明白这些,当外部审计人员识别出的重大缺陷下降时,不要错误地认为内部控制是安全的. (三)修订了重大缺陷显著征兆(strong indicators)的构成(四)阐明了审计中重要性(materiality)的角色

Fraudulent Misrepresentation

欺诈性虚报

1741 fraud audit 舞弊审计,诈骗审计 | 1742 fraudulent misrepresentation 欺诈性虚报 | 1743 fraudulent returns 欺诈性税单

assess material misstatement risks

评估重大错报风险

24.knowledge of the entity' s business 了解被审计单位情况 | 25.assess material misstatement risks评估重大错报风险 | procedures 确定审计程序的性质、时间和范围

assess material misstatement risks

评估严重错报风险

24.knowledge of the entity' s business 理解被审计单位... | 25.assess material misstatement risks 评估严重错报风险 | 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时...

assess material misstatement risks

评估重错报风险

24.knowledge of the entity' s business 了解被审计单位情... | 25.assess material misstatement risks评估重错报风险 | 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时...

assess material misstatement risks

评价严重对报风险

24.knowledge of the entity' s business 懂得被审计双位... | 25.assess material misstatement risks评价严重对报风险 | 26.detemine the nature, timing and extent of the audit procedures 肯定审计程序的性量、时...

qualified opinion

保留意见

公司审计师安永会计事务所(Ernst & Young)昨天也对英华美的业绩报告给予保留意见(qualified opinion),部分原因是它对英华美作为一家可以持续正常营业的公司(going concern)的能力有所怀疑,加上它在审计过程中无法获得足够的文件和资料来审计英华美海外的子公司的账目.

Ontario moonstone：安大略月光石,安大略月长石

onicolo 玛瑙 | Ontario moonstone 安大略月光石,安大略月长石 | onychite 雪花石膏

She is vilified by the press for her controversial view：因她持有异议,新闻界对她横加挞伐

牐12. vilify 诽谤,中伤 | 牐燬he is vilified by the press for her controversial view. 因她持有异议,新闻界对她横加挞伐. | 牐13. decry 责难,诽谤