查询词典 auditor-general

The risk that the auditor expresses an inappropriate audit opinion when the financial statements ara materially misstated.

审计人员在财务报告有重大错误的时候做出的不失当的结论所产生的风险就是审计风险。

Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated.

审计风险表示审计师认为财务报表是公允表达的，并发表了无保留意见，而事实上，却有严重的错报。

Under today's definition of the attest function, the auditor is responsible only for opining objectively on the board's and management's periodic reports to stakeholders, based on established standards and rules for such reports (such as generally accepted accounting principles).

在目前审计的职能被定义为鉴证的情况下，审计只负责针对董事会和管理层的定期报告向股东提供客观的审计意见，审计意见建立的基础是这些报告是否遵循了确定的标准和规则。

Does the auditor s independence deserve to be oppugned, or are there other hidden reasons?

是注册会计师的独立性真正有问题，还是另有隐情？

If the auditee does not understand that a process must have defined objective, input, output, activities, and resources, the auditor should try reformulating the questions to the auditee avoiding the use of QM jargon, e.g.

假如被审核方不理解过程必须定义目标（但是不一定非要可测量的）、输入、输出、活动和资源，审核员应当避免采用质量管理体系术语来向被审核方提问，改用他们熟悉的方式提问。

If the auditee does not understand that a process must have defined objective, input, output, activities, and resources, the auditor should try reformulating the questions to the auditee avoiding the use of QM jargon, e.g.

假如被审核方不理解，过程必须定义目标、输入、输出、活动和资源，审核员应当避免直接采用质量管理体系术语来向被审核方提问，改用他们熟悉的方式提问。

Article 51 Anyone who retaliates or makes a false charge against the auditor shall be given sanctions; and shall be subject to criminal liabilities if any crime is constituted.

第五十一条报复陷害审计人员的，依法给予处分；构成犯罪的，依法追究刑事责任。

C auditor's charges necessarily and reasonably incurred in substantiating any claim under this extension.

证明本扩展责任条款项下的任何索赔时必须支付审计师的合理费用。

One is positive confirmation,which asks the recipient to the auditor whether the account balance is correctly stated or not.

一个是正面确认，要求接收者对审计员是否帐户余额恰当地陈述。

After returning to Dalian, Iworked in Liaoning DongZheng accounting firm as an auditor assistant.

回到大连后，我在辽宁东正会计师事务所找到新的工作，成为一名审计助理。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。