statements audit

Foreign researches focus on perfecting the risk-based auditing technology and method. The modern model of audit risk makes up of material misstatement risk and check risk, which indicates the basic idea on "Strategy Analyze Business Process Analyze Surplus Risk Analysis of Accounting Statements".

国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法，把审计风险要素划分为重大错报风险和检查风险，体现战略分析经营环节分析会计报表剩余风险分析的基本观念。

Our responsibility is to express an opinion on these financial statements based on our audit.

我们的责任是在实施审计工作的基础上对财务报表发表审计意见.

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。

For the behavior of earnings management of listed companies, external users hope that the audit of financial statements from CPA can restrain its effect.

对于上市公司进行的盈余管理行为，外部使用者寄希望于注册会计师对财务报告的审计，期望其能起到抑制上市公司盈余管理的作用。

First, the work of the internal control audit and audit of financial statements has something in coincidence, and second the audit of financial statements and internal audit results are used to each other, support each other.

首先是因为内部控制审计与财务报表审计工作存在着重合，第二是因为财务报表审计与内控审计的结果是可以相互利用、相互支持的。

Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.

审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。

Part one discuses the analysis of foot notes to statements . Part two studies the audit report.

依次对会计报表附注、审计报告、从分部信息和资本结构与净资产收益率的关系作了相应的分析.

Import intelligent audit is a computer audit mode specifically for the CPA audit of the financial statements audit.

导入式智能审计模式是专门针对注册会计师财务报表审计的一种计算机审计模式。

When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.

当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。

Second, the scope of this study is narrow, for I only discuss the internal control audit of financial statements and only focus on the overall effectiveness of internal control.

第二，本文的研究范围只是财务报表内部控制审计进行了讨论与阐述，也只对企业内部控制整体有效性发表意见，范围比较窄。

In the paper, it is come up with that in the audit of financial statements of securities companies, the certified public accountants should pay special attention to deposit for securities transaction.

在证券公司会计报表审计中，注册会计师应对证券公司的代买卖证券款予以特别关注。