小婷 asked in 社會與文化語言 · 1 decade ago

幫忙翻譯一段文章(關於會計)(英翻中)

3-30

1. Lack of independence

Not applicable

Disclaimer

Lack of independence by audit

personnel on the engagement

mandates a disclaimer for lack of

independence.

2. Scope of the audit has been restricted

Highly material

Disclaimer

The auditor cannot issue an unqualified opinion on the income statement or the statement of cash flows because a disclaimer of opinion is necessary for the

beginning balance sheet. The auditor may issue an unqualified opinion on the ending balance sheet and a disclaimer of opinion on the income statement, statement of cash flows, and the beginning balance sheet.

3. None

Not applicable

Unqualified

Because the client allowed the auditor to expand the scope of his audit and the results were satisfactory, an unqualified opinion is appropriate.

4. Scope of the audit has been restricted

Materia

l Qualified

The auditor is not able to satisfy him or herself that inventory is

fairly stated. A qualified opinion is therefore required.

5 None

Not applicable

Unqualified

The company has made a decision to follow a different

financing method, which is adequately disclosed. There is no

change of accounting principle.

6. Scope of the audit has been restricted

Highly material or material. We need additional information regarding the

auditor’s preliminary judgment about materiality.

Adverse (if highly material) or Qualified (if material)

The materiality of twenty percent of net earnings before taxes would be sufficient for many auditors to require an adverse opinion. That materiality question is a matter of

auditor judgment.

1 Answer

Rating
  • Anonymous
    1 decade ago
    Favorite Answer

    小婷你好

    3-30

    1 .缺乏獨立性

    不適用

    免責聲明

    缺乏獨立的審計人員對參與的任務免責缺乏獨立性。

    2 .審計範圍受到限制

    高度的物質

    免責聲明

    核數師不能發出無保留意見的收入聲明或現金流動報表,因為免責的意見是必要的資產負債表開始。核數師可簽發了無保留意見的截至資產負債表和相關的意見,損益表,現金流量表,並開始資產負債表。

    3 .無

    不適用

    不合格

    由於客戶端允許審計員的範圍擴大了審計,結果令人滿意,了無保留意見是適當的。

    4 .審計範圍受到限制

    本草綱目

    升合格

    核數師不能滿足他或她,庫存是公允的。

    一名合格的輿論因此需要。

    5.無

    不適用

    不合格

    該公司已作出決定,採取不同的融資方法,這是充分披露。沒有變化的會計原則。

    6 .審計範圍受到限制

    高度的物質或材料。我們需要更多有關核數師的初步判斷的重要性。

    不良(如高度的物質)或合格的(如材料)

    重要性的百分之二十的淨盈餘稅前將足以使許多審計員需要一個不利的輿論。這實質性的問題是一個問題的審計判斷

    Source(s): Chebika
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