中文: 摘要计算机审计风险是指会计报表存在重大错报或漏报,而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。更详细... 英文: Having acquired a sufficient knowledge of the business, the auditor assesses the risk of material misstatement in the financial statements. This...
Take a quick interactive quiz on the concepts in Analyzing Identified Risks of Material Misstatement in Financial Statements or print the worksheet to practice offline. These practice questions will help you master the material and retain the information
The Board explained that an unqualified audit opinion reflects that the auditors had not identified material misstatements in the financial statements presented or in the accounting standards employed. 审计委员会解释说,无保留审计意见表示审计师未发现提交的财务报表或采用的会计准则存在重大误报。 UN-2 ...
14.In its annual report released Tuesday, the Swiss bank said it found “material weaknesses” relating to the bank’s “failure” to appropriately identify the risk of misstatements in its financial reporting. 15.Earnestly information collecting, sorting and submit, do not significant information, ...
13. Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit. 重大错报风险是指财务报表在审计前存在重大错报的可能性。 youdao 14. Earnestly information collecting, sorting and submit, do not significant information, omission, statis...
The risk that internal control cannot prevent or detect material misstatement in financial statements is called control risk. Control risk for accounts receivable is related to control procedures of accounts receivable which is not able to prevent or detect a misstatement that can occur in accounts re...
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. en.wikipedia.org After identifying specific financial reporting material misstatement risks, management and the external auditors ar...
TRADITIONAL ACTIVITY INDICATORS IN THE FUNCTION OF DETERMINATION OF MATERIAL MISSTATEMENT IN THE FINANCIAL STATEMENTS OF THE COMPANIESDragan Gabri GabriSveučilište u DubrovnikuDIEM : Dubrovnik International Economic Meeting
financial statements that are free from materialmisstatement,whetherduetofraud or error; selecting and applying appropriate [...] asiasat.com asiasat.com 此責任包括設計、實施及維持與編制及真實兼公平地呈列財務 報表有關的內部監控,以確保並無重大錯誤陳述(不論是否因欺詐或錯誤引起);選擇及應用適當之會計...
An auditor’s examination reveals a misstatement in segment information that is material in relation to the financial statements taken as a whole. If the client refuses to make modifications to the presentation of segment information, the auditor should issue a(n) A. Unmodified opinion with an em...