- auditing opinion
- n.审核意见
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA … Wikipedia
Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… … Wikipedia
List of auditing topics — Financial auditing topics*Confirmation *Control risk *Correctness *Cut off *Detection risk *Due diligence *Engagement letter *Existence *External audit *External auditor *External confirmations *Financial statement assertions *Fraud deterrence… … Wikipedia
postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… … Auditor's dictionary
In Our Opinion — A U.S. external auditing newsletter. Published quarterly by the Auditing Standards Team of the *American Institute of Certified Public Accountants (AICPA), the newsletter is available in hard copy format only. The AICPA Web site describes the… … Auditor's dictionary
Legal auditing — According to the National Association of Legal Auditing (NALA), legal auditing is a litigation management practice and risk management tool, used by insurance and other consumers of legal services, to determine if hourly billing errors, abuses,… … Wikipedia
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Accounting dictionary
adverse opinion — An external auditor’s opinion that an entity’s financial statements do not conform with *Generally Accepted Accounting Principles, or do not offer a *fair presentation of the entity’s financial position, the results of its operations, or changes… … Auditor's dictionary
audit opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… … Auditor's dictionary
unqualified opinion — The version of an audit opinion rendered when a certified public accountant is satisfied that the financial statements are fairly presented and are consistent with those of the preceding year, and that the audit was performed in accordance with… … Black's law dictionary