法定审计 meaning in English
legally required audit
official audit
statutory audit
Examples
- Statutory audit , special audit , and merger and acqusition
法定审计特别审计合并及收购。 - Local tax service , stationary audit and special audit
本地税务服务法定审计特别审计内部监控以及尽职调查。 - Regular and extraordinary meetings shall be held when called by the directors or statutory auditors or by shareholders representing 20 % of paid - in capital , unless by - laws provide for a smaller percentage
董事和法定审计师和都可召开定期或临时鼓动大会。除此之外，除非公司规章规定了更低的百分比，否则占总股份20 %的股东即可召开股东大会。 - Statement review can only provide passive guarantee because it can only use limited audit procedures , but statement audit can provide positive guarantee thanks to its requirement of executing legal auditing procedures
可见报表审阅只是采用有限的审计程序对会计报表的合法性和真实性提供消极保证，而报表审计则要求执行法定审计程序，对会计报表的合法性和真实性提供积极保证。 - Otherwise , through researching the relation between the prosperity of the line of auditing and the development of securities market , the article put forward that cpas should be laid obligation to all the investors in statutory auditing , which is the legal prerequisite for cpa ' s civil liability
本部分还从注册会计师的行业发展与证券市场发展的关系中，总结出在法定审计中注册会计师对所有投资者负有义务，这解决了注册会计师承担侵权民事责任的法律前提问题。