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audit of financial statements

isogony

audit of financial statements

英[ˈɔːdɪt ɒv faɪˈnænʃl ˈsteɪtmənts]

核心词义

财务报表审计;

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1、 For the behavior of earnings management of listed companies, external users hope that the audit of financial statements from CPA can restrain its effect.

对于上市公司进行的盈余管理行为，外部使用者寄希望于注册会计师对财务报告的审计，期望其能起到抑制上市公司盈余管理的作用。

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2、 In the paper, it is come up with that in the audit of financial statements of securities companies, the certified public accountants should pay special attention to deposit for securities transaction.

在证券公司会计报表审计中，注册会计师应对证券公司的代买卖证券款予以特别关注。

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