inappropriate audit opinion meaning in English
不恰当的审计意见
Examples
- The translation has a great difference in the various auditing environments and objects that possibility of auditor ' s reporting the inappropriate audit opinion is translated to the possibility of loss
审计主体“发表不恰当审计意见的可能性”与审计主体“损失的可能性”的等价程度在不同的审计环境,针对不同的审计对象,会有很大的区别,在特定的情况下两者可能完全不等价。 - In essence , current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations . the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion , and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk . the first translation is generally accepted , but it is quite doubtful for the second translation
现行的审计风险模型(审计风险=固有风险控制风险检查风险)实质上是将“审计行为结束后会计报表中仍然存在审计人员未能察觉的重要错报或漏报的可能性”等价于“发表不恰当审计意见的可能性”再等价于审计风险,第一次等价由于等价程度高被普遍认可,至于第二次等价却有些牵强。 - In the risk - based auditing model , current auditing theory based on the objectives orients social demand , and it can be seen that the social demand ( appropriate audit opinion ) relates directly to the concept of audit risk ( the possibility of reporting the inappropriate audit opinion )
风险基础审计模式下,国内现行的主要以满足社会需求为目标导向的审计理论的“需求导向性”体现在以社会需求(恰当的审计意见)与审计风险概念( “发表不恰当的审计意见的可能性” )直接挂钩。
Related Words
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