财务报表编制 meaning in Chinese

preparing financial statements

This responsibility includes : ( i ) designing , implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement , whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances
这种责任包括： ( 1 )设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报； ( 2 )选择和运用恰当的会计政策； ( 3 )作出合理的会计估计。
In making those risk assessments , the auditor considers internal control relevant to the entity ' s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances , but not for the purpose of expressing an opinion on the effectiveness of the entity ' s internal control
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。