audit conclusion

The audit report is a very important carrier to audit conclusion , and it embodies the audit work , it is very important .

审计报告是审计结论的重要载体，是审计工作的体现，其重要性不言而喻。

No matter it is correct and mistake , audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision .

审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。

Audit conclusion : outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings

审核结论：审核组考虑了审核目标和所有审核发现后得出的最终审核结果

These have two categories , and one is established reasons , and the other is the effectiveness . Why establishes audit committee has no conclusion , and we find that improving the quality of financial reporting and protecting the interests of major shareholders are two important motivations .

本文按照设立目的和有效性将文献分为两类，关于设立目的的研究没有定论，提高财务报告质量和维护大股东自身利益是两个重要的动机。

On the other hand , social audit can also utilize the authority of government audit for supporting the audit conclusion .

另一方面，社会审计也可以借用政府审计的权威性为其审计结论提供强有力支持。

The control of audit sampling risk concerns the efficiency and effect of audit , and has great impact on audit conclusion , so it is necessary to control audit sampling risk in quantity .

由于审计抽样风险的控制涉及到注册会计师抽样的效率和效果，对审计结论的做出有较大的影响，因而在实际审计工作中量化控制审计风险显得很有必要。

Government audit risk means the possibilities of loss of audit institution and social adverse effect resulting from audit institution failing to reveal the problem fully or making wrong audit conclusion while carrying out the audit supervising responsibilities .

政府审计风险指审计机关在履行审计监督职责过程中，未能充分揭示问题，或作出错误的审计结论，导致审计机关遭受损失或造成社会不良影响的可能性。