examination of financial statements meaning in Chinese

财务报表审查

Separation of ownership from management in corporations creates a demand for auditing , a third - party examination of financial statements
企业所有权和经营权的分离产生了审计的需求?一种对财务报表第三方的检查。
A systematic examination of financial statements usually by an independent chartered accountant , with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position , the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards
审计是对财务报告的系统性检查，通常由一家独立的注册会计师进行，目标是对财务报告是否真实公正地反映了公司的财务状况和经营结果以及财务报告的编制是否符合相关法律与会计准则发表意见。