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- At the same time, it puts forward material misstatement risk-based audit limitation. 第二章闡述了風(fēng)險導向審計模式的基本理論包括風(fēng)險與風(fēng)險導向的含義、各個(gè)不同的審計模式階段所運用審計風(fēng)險模型的異同、風(fēng)險導向審計的內涵。
- Those standards require that we plan and perform an audit to obtain reasonable assurance whether the claimed amounts are free of material misstatement. 按照本準則計劃并實(shí)施我們的審計工作,從而就該等會(huì )計報表是否存在重大錯誤陳述,作合理的確定。
- Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the accounts are free of material misstatement. 該等準則要求本核數師在策劃和進(jìn)行審核工作時(shí),獲得充分憑證,就該等賬目是否存有重大錯誤陳述,作出合理的確定。
- Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement. 這些準則要求我們計劃和執行審計工作來(lái)財務(wù)報表是否無(wú)重大誤述獲得足夠的確信。
- Chapter five analyzes the auditor’s choice of risk-based audit model and points out that material misstatement risk-based audit will be dominant in the future. 第四章對重大錯報風(fēng)險導向審計模式的基本要素進(jìn)行了分析,主要包括重大錯報風(fēng)險的評估、重大錯報風(fēng)險導向審計的基本審計程序與方法。
- The thesis attempts to assess the material misstatement risk of the financial report quantitatively on the base of the existing risk-based audit theories. 第六章是結論與展望。
- Inherent risk: is a measure of the auditor's assessment of the likelihood that there are material misstatement in an account balance before considering the effectiveness of internal control. 先天風(fēng)險代表審計人員在考慮內部控制有效性前,衡量帳戶(hù)馀額存有重大誤述的可能性。
- Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 計劃和實(shí)施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。
- At the beginning of an engagement, the auditor must assess those specific factors related to the client which nay increase or decrease the likelihood of a material misstatement occurring. 在諾言的開(kāi)始,審計官一定估定那些對否增加或減少物質(zhì)的誤述發(fā)生的可能客戶(hù)被講的特定因素。
- The procedures selected depend on the audior's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. 選擇的審計程序取決于注冊會(huì )計師的判斷,包括對由于舞弊或錯誤導致的財務(wù)報表重大錯報風(fēng)險的評估。
- The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. 選擇的審計程序取決于注冊會(huì )計師的判斷,包括對由于舞弊或錯誤導致的財務(wù)報表重大錯報風(fēng)險的評估。
- material misstatement risks at the assertion level 認定層次的重大錯報風(fēng)險
- material misstatement risks assessment 重大錯報風(fēng)險評估
- the risk of material misstatement 重大錯報風(fēng)險
- Material misstatement on level of financial statement 報表層次重大錯報
- The material is flawed throughout. 這種材料到處是裂縫。
- In this case emission reductions with material misstatements shall be discounted based on the verifiers ex-post determination of the achieved emission reductions. 在這種情況下,存在誤差的減排將從事前的確認達到的減排量中予以扣除。
- He insists the condition to use the best material. 他堅持以使用最好的材料為條件。
- That material surpasses all others in fineness. 那種材料精良超過(guò)其他所有材料。
- The problem is how we are to get the raw material. 問(wèn)題是我們怎樣得到原材料。