在线翻译
审计报告,主要具有鉴证、保护和证明三方面的作用。 (.. 翻译
原文(简体中文):
审计报告,主要具有鉴证、保护和证明三方面的作用。
(一)鉴证作用
注册会计师签发的审计报告,不同于政府审计和内部审计的审计报告,是以超然独立的第三者身份,对被审计单位财务报表合法性、公允性发表意见。这种意见,具有鉴证作用,得到了政府及其各部门和社会各界的普遍认可。政府有关部门,如财政部门、税务部门等了解、掌握企业的财务状况和经营成果的主要依据是企业提供的财务报表。财务报表是否合法、公允,主要依据注册会计师的审计报告做出判断。股份制企业的股东主要依据注册会计师的审计报告来判断被投资企业的财务报表是否公允地反映了财务状况和经营成果,以进行投资决策等。
(二)保护作用
注册会计师通过审计,可以对被审计单位财务报表出具不同类型审计意见的审计报告,以提高或降低财务报表信息使用者对财务报表的信赖程度 更多:https://www.bmcx.com/ ,能够在一定程度上对被审计单位的财产、债权人和股东的权益及企业利害关系人的利益起到保护作用。如投资者为了减少投资风险,在进行投资之前,必须要查阅被投资企业的财务报表和注册会计师的审计报告,了解被投资企业的经营情况和财务状况。投资者根据注册会计师的审计报告做出投资决策,可以降低其投资风险。
(三)证明作用
审计报告是对注册会计师审计任务完成情况及其结果所做的总结,它可以表明审计工作的质量并明确注册会计师的审计责任。因此,审计报告可以对审计工作质量和注册会计师的审计责任起证明作用。通过审计报告,可以证明注册会计师在审计过程中是否实施了必要的审计程序,是否以审计工作底稿为依据发表审计意见,发表的审计意见是否与被审计单位的实际情况相一致,审计工作的质量是否符合要求。通过审计报告,可以证明注册会计师审计责任的履行情况。
翻译结果(英语)1:
The audit report, Forensics, protection, and prove that the three aspects of the role.
(A) forensic role
Institute of Certified Public Accountants issued the audit report, unlike government audits and audit reports of the internal audit, in a detached, independent third party identity, the fairness of expressing an opinion on the legality of the financial statements of the audited entity. This view, a forensic role has been generally recognized by the government and its various departments and community. The relevant government departments, such as the financial sector, the tax department to understand, grasp the financial position and operating results of the enterprise is based on the financial statements provided by the enterprise. The financial statements are lawful, fair,Make judgments based on the Certified Public Accountant's audit report. The shareholders of the joint-stock enterprise invested enterprises in the financial statements are fairly reflect the financial position and operating results for the investment decisions to determine the main basis for the Certified Public Accountant's audit report.
(B) The protective effect
Certified Public Accountant through the audit 更多:https://www.bmcx.com/ , the financial statements of the audited entity audit reports of different types of audit opinions issued to raise or lower the users of financial statements information on the degree of trust in the financial statements, to a certain extent on the property of the audited entity, the interests of creditors and shareholders and the interests of corporate stakeholders play a protective role.Investors in order to reduce the investment risk, before making an investment, must be inspected invested enterprises in the financial statements and the audit report of the certified public accountant, to understand the operations and financial condition of the investment enterprises. Investors to make investment decisions according to the Certified Public Accountant's audit report, can reduce the investment risk.
(3) to prove the role of
The audit report is a summary of CPA Audit task completed and its results made, it can be shown that the quality of the audit work and clear CPA's audit responsibility. Therefore, the audit reports can be proven from the quality of the audit work and certified public accountants audit responsibilities.Audit report to prove whether or not to implement the necessary audit procedures certified public accountant in the audit process, the audit opinion is based on whether the audit working papers, whether the audit opinion and the actual situation of the audited entity is consistent, the quality of the audit work Do you meet the requirements. By the audit report, to prove the CPA Audit responsibilities fulfillment.
翻译结果(英语)2:
Audit reports, mainly has the identification, protection and the supporting role of the three.
(A) forensic role
Registered accountant's audit report issued, unlike Government audits and audit reports of the internal audit is based on transcendent independent third party identity, legitimacy, impartiality on the unit being audited financial statements to express their views. This opinion, a forensic role, was supported by the Government and its various departments and the community of universally accepted. The Government departments concerned, as the financial sector, tax authorities understand, master of the enterprise's financial position and operating results is based primarily on enterprises providing financial statements. Whether the financial statements are legitimate, fair,Judge is based mainly on registered accountant's audit report. Shareholders of joint-stock enterprises based mainly on registered accountant's audit reports to judge is an investment company to reflect whether the financial statements present fairly the financial position and operating results in order to make investment decisions.
(B) protective effect
CPA audit, the unit being audited financial statements can be issued audit reports of different types of audit opinions 更多:https://www.bmcx.com/ , to increase or decrease the financial statement information used on the financial statements of the trust level, to a certain extent, been audited units of property, the rights of creditors and shareholders and corporate stakeholders interests play a protective role.In order to reduce the investment risk as investors, before making investments, you must to see invested enterprises registered accountant's audit of financial statements and reports, understanding enterprise business operations and financial condition. Investors make investment decisions based on registered accountant's audit report, you can reduce their investment risk.
(C) certified
Audit reports are made to the task completion and results of the audit of registered accountant's summary, it can be shown that the audit of registered accountant's audit quality and clear responsibilities. Therefore, audit reports on audit quality and certified public accountants audit responsibility of proving its role.Through the audit reports, you can prove that the CPA audit in the course of the implementation of the necessary audit procedures, whether to audit working papers as a basis for the audit opinion issued audit observations are consistent with the actual situation of audited entities, whether it meets the requirements of the quality of the audit work. Through the audit reports, you can prove compliance with the audit responsibility of the registered accountant of.
翻译结果(英语)3:
The audit report, mainly has the identification, protection and prove three roles.
(1) verification effect issued by the certified public accountant audit report, different from the government audit and internal audit of audit report, based on transcendental independent third party identity, to the auditees financial statements legality, fairness comment.This opinion, has the identification effect, from the government and its departments and general recognition of the society from all walks of life. The relevant departments of the government, such as the financial departments, taxation departments and understand and grasp the enterprise's financial position and operating results of an enterprise is the main basis of provision of financial statements. Whether the financial statements are lawful, fair,Main basis of certified public accountants audit report to make judgment. The partner of the joint stock company main basis of certified public accountants audit report to judge of the invested enterprise's financial statements is fair to reflect the financial position and operating results, for investment decision-making, etc.
(2) protection certified public accountants through the audit 更多:https://www.bmcx.com/ , the audit unit financial statement issued by different types of audit opinion audit report, in order to raise or lower financial statement information users of financial statements of trust degree, can to a certain extent to the auditees property,Creditor and shareholder's rights and interests and the interests of the enterprise stakeholders protection. If investors in order to reduce investment risk, in the investment before, must consult the invested enterprise's financial statements and CPA's audit report, understanding of the invested enterprise's business and financial status.Investors according to the certified public accountant audit report making the investment decision, can reduce the investment risk.
(3) proof function is the audit report of certified public accountants audit task and the result of summary, it shows the audit quality and clearly certified public accountant audit responsibility. Therefore,The audit report to the audit quality and CPA's audit responsibility on proof function. Through the audit report, certified public accountants can be proved in the audit process whether to implement the necessary audit program, whether to audit working papers published based on audit opinion,If the auditing opinions of published with the audited units of the actual situation of consistent and the audit quality whether meet the requirements. Through the audit report, certified public accountant audit responsibility can prove the fulfillment of the condition.
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