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- Why is the audit opinion implementation so difficult? 審計決定執行何時(shí)不難?
- "Delisted because the company's accounting firm refused to issue annual reports on the audit opinion. “被摘牌是因為該公司的會(huì )計師事務(wù)所對年報拒絕出具審計意見(jiàn)。
- Financial period for WIPO consists of two calendar years, with an audit opinion issued on the financial statements every biennium. WIPO的財政期為兩個(gè)歷年,每?jì)赡旯家淮螌ω攧?wù)報表的審計意見(jiàn)。
- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 我們相信,我們獲取的審計證據是充分的、適當的,為發(fā)表審計意見(jiàn)提供了基礎。
- Lastly, the determinants of audit opinion are profit effect of an accounting change, auditee finical statement, the result of outside intendance. 3、影響注冊會(huì )計師出具不同類(lèi)型審計意見(jiàn)的因素有:會(huì )計政策變更對損益的影響水平、公司財務(wù)狀況以及外部監管部門(mén)的監管結果。
- The disclosure of audit opinion is important to judge the facticity, correctness and validity of listed companies’ financial report for market. 審計意見(jiàn)的披露對市場(chǎng)評判上市公司財務(wù)報告的真實(shí)性、正確性和合法性起到了至關(guān)重要的作用。
- A qualified opinion does not necessarily imply that the accounting figures in question is false. As long as the auditor is not satisfied with the fair-presentation quality of these figures, he should qualify his audit opinion with respect to these items. 保留意見(jiàn)并不一定意味著(zhù)公司的這些會(huì )計數字有假
- The WMF therefore needs to build trust and credibility in, for example, presenting timely financial statements with an unqualified audit opinion to show donors' money is well spent. 鑑于協(xié)會(huì )正處于成長(cháng)期，有很多的資金，補助及其他小捐獻來(lái)維持日漸增長(cháng)的網(wǎng)路存貯費用。
- One may want to argue that the traditional audit opinion is based on truth as coherence between the various financial statements based on GAAP or IAS as rules for disclosure purposes. 有些人也許會(huì )想要爭辯說(shuō)，傳統的稽核意見(jiàn)是建立于：依據GAAP或IAS(其為一種以揭露資訊為目的的規則)所編制之各種財報間的一致性所提供的真理。
- Do Audit Opinions and Timeliness of Annual Report Affect Earnings Quality? 審計意見(jiàn)和年報披露會(huì )影響盈余質(zhì)量嗎?
- In the BDO report, the PCAOB found deficiencies in testing of revenue in five audits, saying that the firm failed to obtain sufficient evidence to support its audit opinion. 在德豪的審計報告中，PCAOB發(fā)現有五項審計業(yè)務(wù)在收入測試方面存在缺陷，該會(huì )計事務(wù)所未能獲得充分的審計證據以支持其審計意見(jiàn)。
- Test of market response to qualified audit opinion 非標審計意見(jiàn)的市場(chǎng)反應檢驗
- Literature Review of Audit Opinion Shopping 審計意見(jiàn)收買(mǎi)研究綜述
- His opinion differs entirely from mine. 他的意見(jiàn)和我的完全不同。
- I changed my plan in deference to your opinion. 我聽(tīng)從你的意見(jiàn)，改變了計劃。
- I hope my ideas are in step with public opinion. 我希望我的想法跟公眾輿論是一致的。
- Public opinion was against the old feudal system. 公眾輿論反對舊的封建制度。
- The party is trailing badly in the opinion polls. 該黨在民意測驗中大大失利。
- Facts militate against this opinion. 事實(shí)不能說(shuō)明這個(gè)論點(diǎn)。
- However, in our country, auditors are easily threatened into issuing false audit opinions by the intimidation of their clients. The intimidation threat impairs the auditor independence greatly. 在我國,審計人員受被審單位管理當局脅迫而出具不實(shí)審計報告的問(wèn)題十分突出,脅迫威脅的存在嚴重地影響了審計的獨立性。
