Anonymous
Anonymous asked in 社會與文化語言 · 1 decade ago

急~請幫我翻譯一段英文段落~~謝謝

Generally accepted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include

three general standards concerned with competence, independence, and due

professional care; three standards of field work including planning and

supervision, understanding the entity and its environment, including its internal

control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB.

Update:

請不要直接從翻譯軟體翻譯抄下來的,謝謝!

2 Answers

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  • 1 decade ago
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    Generally accepted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities.

    一般通認的審計標準是十項指導綱領,用來協助審計人員執行他們的專業職務

    These guidelines include three general standards concerned with competence, independence, and due professional care;

    這些指導綱領包括三個一般標準,分別是能力、獨立和適當的專業責任

    three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence;

    三項領域工作的標準包括計劃、監督,瞭解實體和它的環境,包含內控和充份且合宜的證據收集

    and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements.

    而四項報告的標準,它需要有顯示與一般通認的會計原則一致的報告,和前期相關,且在本期所發現的矛盾,適度的揭露,以及和財報公平顯示相關的意見表述。

    Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB.

    一般通認的會計原則是發生在一個企業體內為業務而產生的特有會計法則。任何FASB的看法都可以當成是例子。

  • 1 decade ago

    通常承認的審計標準是幫助審計員的十總指導路線在履行他們的專業責任。 這些指南包括與能力、獨立和交付專業關心有關的三個一般標準; 野外工作三個標準包括計劃和監督, 瞭解個體和它的環境,包括它的內部控制和彙聚充足的適當的顯而易見;并且四種報告規格,要求一個聲明至於介紹與通常承認的會計原理符合,不一致在當前觀察了關於在先的期間、充分透露和觀點的表示至於財政決算的介紹的公正。

    通常承認的會計原理是具體規則為佔發生在A企業中的交易。 例子也許其中任一觀點FASB。

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