会计报表审计

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。

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 .

浅谈会计报表审计中的重要性水平

Some Thoughts on the Important Level of Audit in Declaration Form

期后事项对会计报表审计的影响

The Period after Affairs Influence for the Accounting Statement Audit

关于《独立审计具体准则第一号&会计报表审计》的意见

Views on Specific Standard of Independent Auditing No.1 & Auditing of Accounting Report

会计报表审计市场的价格分析

On the Market Price of Finance report audit

上市公司会计报表审计中的问题及对策

Auditing to Accounting Statement of Listed Companies

浅析会计报表审计中国股市机构投资者多账户交易行为研究

Trading with China On the Auditing Accounts

合并会计报表审计的探讨

Research on Consolidated Financial Statement Auditing

国家规定的国内各类经济性质企业及外商投资企业的年度会计报表审计。

Annual accounting statements audits for foreign-invested enterprises and various domestic enterprises stipulated by the state .

企业集团所属全资企业年度会计报表审计业务，由集团公司统一委托。

Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies .

本文拟从实用的角度介绍重要性概念及其在会计报表审计中的运用。

This text draft introduce from practical angle importance concept and in accounting statement application of auditing .

浅析会计报表审计

On the Auditing Accounts

山东省注册会计师协会认定的承办大型企业年度会计报表审计资格。

The qualification approved by the Certified Public Accountant Association to undertake the auditing of annual accounting statement of large-scale enterprises .

分析程序是会计报表审计中的一种十分重要审计程序与技术方法。

In audit work , you can get twice the result with half the effort when you make good use of analysis procedure .

尽管其保证程度低于会计报表审计，但注册会计师仍应把握其全过程。

Although its guarantee degree is lower than accounting report audit , the certified public accountants should still take it seriously to assurance the whole process .

存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。

The inventory audit is also important in the statements audit . The proper audit program in inventory audit will affect the audit opinion in all statements audit .

最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。

Lastly , discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China 's CPA industry .

外商投资企业和上市公司年度会计报表审计，国家另有规定的，从其规定。

In case of any different provisions of the state on the auditing of the annual accounting statement of foreign-invested enterprises and listed companies , such provisions shall prevail .

企业年度会计报表审计费用标准，按照被审计企业当地政府主管部门的规定执行。

The standards for the auditing expenses on the annual accounting statements of the enterprises shall be implemented pursuant to the regulations of the local government authorities of the audited enterprises .

本文分析了会计报表审计和会计报表审阅的区别，并介绍了商业银行会计报表项目及其特殊含义。

The original was analysed the difference that accounting statement audit and the accounting statement was checked and approved , and introduce the commercial bank accounting statement item and reaches such particular implication .

企业在境外投资设立的企业，其年度会计报表审计按照所在地有关法律规定执行。

For enterprises investing invested and establishing established enterprises overseas by the enterprises , the auditing ofn their annual accounting statements shall be implemented in accordance withgoverned by pertinent laws and regulations of the residence .

分析性复核是会计报表审计中的一种十分重要审计程序与技术方法，它对提高审计工作的效率，降低审计成本与审计检查风险，确保审计质量有着非常重要的现实意义。

Analytical check is the very important audit procedure and technical method for accountant 's reporting statistics , which has realistic significance in improving auditing work efficiency , decreasing auditing cost and risk and guaranteeing auditing quality .

本文认为，根据评价主体的不同，内部控制评价可以分为外部评价和内部评价，具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。

According to different subjects , internal control evaluation can be divided into external evaluation and internal evaluation , including internal control evaluation in financial statements auditing , internal control examination , and internal control evaluation by internal auditors and internal control self-assessment .

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

The author inquires into the practical consolidated financial statement auditing , which includes auditing the consolidated range , the accounting policy , the individual financial statements of individual companies , the procedure making consolidated financial statements , the consolidated financial statement annotations . etc.

本文通过对会计报表审计目标的经济学分析引出审计风险，并界定本文所研究的审计风险是执行整个审计业务中面临的风险，包括客户和环境因素造成的风险。

In the paper , audit risk is educed by economic analysis of financial reports ' audit target and audit risk researched here is the risk faced with during the whole audit work , including the risk of the client and its business environment .

很显然，审计任期对注册会计师经济利益的影响完全可能体现在年度会计报表审计以外的其他审计服务乃至非审计服务，本文的研究尚未涉及对这些方面的考察和检验。

It is clear that the Influence of audit tenure on the economic interests of the certified public accountants may be fully reflected other than audit services as well as non-audit services , this article has not yet involved in the study of these aspects of the inspection and testing .

对合并会计报表进行审计，是审计实务中存在较大风险的领域，尤其是合并报表的期初数失真的情况比较严重。

Auditing of consolidated financial statements is a field which exists great risks , especially the beginning balance distortion of consolidated financial statement is very serious .

注册会计师可以根据重要性水平规划审计工作，确定审计范围，设计样本规模，评价审计结果并对会计报表发表审计意见。

The certified accountant can plan the audit work according to the importance level , confirm that audits the range , design the scale of samples , Appraise and audit the result and publish the suggestion of auditing on the accounting statement .

国有企业年度会计报表注册会计师审计探讨

The Discussion of CPA Audit of State owned Enterprise Annual Account

企业年度会计报表财务决算审计；

Annual accounts auditing and inspection on enterprises'financial statements ;