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2010-3-10 品格與廣東佛山市某公司達成翻譯合作,為其翻譯公司年度審計報告。專業(yè)的譯文獲得客戶高度肯定。
譯文摘錄:

一、 管理層對財務報表的責任

按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制財務報表是貴公司管理層的責任。這種責任包括:(1)設計、實施和維護與財務報表編制相關的內(nèi)部控制,以使財務報表不存在由于舞弊或錯誤而導致的重大錯報;(2)選擇和運用恰當?shù)臅嬚撸?3)作出合理的會計估計。

二、 注冊會計師的責任

我們的責任是在實施審計工作的基礎上對財務報表發(fā)表審計意見。我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準則要求我們遵守職業(yè)道德規(guī)范,計劃和實施審計工作以對財務報表是否不存在重大錯報獲取合理保證。

審計工作涉及實施審計程序,以獲取有關財務報表金額和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷,包括對由于舞弊或錯誤導致的財務報表重大錯報風險的評估。在進行風險評估時,我們考慮與財務報表編制相關的內(nèi)部控制,以設計恰當?shù)膶徲嫵绦?,但目的并非對?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性,以及評價財務報表的總體列報。

我們相信,我們獲取的審計證據(jù)是充分、適當?shù)?,為發(fā)表審計意見提供了基礎。

三、 審計意見

我們認為,貴公司財務報表已經(jīng)按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制,在所有重大方面公允反映了貴公司2009年12月31日的財務狀況以及2009年度的經(jīng)營成果和現(xiàn)金流量。

Ⅰ. The Responsibility of the Management for the Accounting Statement

It is the responsibility of the Management of the Company to prepare the financial statements in accordance with regulations of Accounting Standards for Business Enterprises and Enterprise Accounting System. The responsibility includes: (1) Design, implement and maintain the internal control related to the preparation of the financial statements as a way to make the financial statements free from misreporting arising from fraudulence or mistakes; (2) choose and apply appropriate accounting policies; (3) make a reasonable accounting assessment.

Ⅱ. The Responsibility of Certified Public Accountant (CPA)

Our responsibility is to put forward audit opinions about the financial statements on the basis of conducting an audit. We conducted the audit in accordance with regulations of Chinese CPA Standards on Auditing. Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

An audit includes the implementation of audit procedures in a bid to obtain audit evidence related to the amount and disclosure of the financial statement. The selection of audit procedure is based on the judgment of CPA, including the assessment on major misreporting risks of the financial statement arising from fraudulence or mistakes. When examining risks, we took into consideration the internal control related to the preparation of the financial statement as a way to design appropriate audit procedures, but the purpose is not to voice opinions on the efficiency of the internal control. An audit also comprises opinions on whether audit policies selected by the management are appropriate and the accounting estimate is reasonable so as to examine the overall presentation of the financial statement.

We believe that the audit evidence we have obtained are sufficient and appropriate, which has served as the foundation for audit opinions.

Ⅲ. Audit Opinion

We believe that the financial statement of the Company has been prepared in accordance with regulations of Accounting Standards for Business Enterprises and Enterprise Accounting System, and the financial statement truly show the financial position of the Company on Dec. 31, 2009 and its operation results and cash flow for the year 2009.


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