琴兒 asked in 教育與參考考試 · 1 decade ago

審計英文題

An auditor most likely would modify an unqualified opinion if the entity’s financial statements include a footnote on related-party transactions.

正確答案

Stating that a particular related-party transaction occurred on terms equivalent to those that would have prevailed in an arm's-length transaction.

另外一個錯誤選項 (但是我還是想知道意思)

Disclosing loans to related parties at interest rates significantly below prevailing market rates.

請問可以幫我翻譯一下嗎?

Update:

arm's-length transaction

是指非常規交易,還是常規交易?

常規交易應該就是所謂的正常交易吧?

就如你所說的...(雙方公平來往互不支配彼此的意思)是嗎?

Update 2:

related-party with an arm-length transaction: will you give qualified opinion?? i think the answer is not.

關係人交易普遍存在於常規交易不是應該修改無保留意見嗎?

Update 3:

However, the loans to related parties at interest rates significantly below prevailing market rates. It's NOT a arm-length transaction.

借貸是屬於非常規或稱特殊交易是嗎?

所以關係人交易在借貸交易不會修改無保留意見?

3 Answers

Rating
  • 1 decade ago
    Best Answer

    請小心看題目:

    audit report is modify an unqualified opinion, that mean is only modify the report

    BUT NOT qualified opinion

    related-party with an arm-length transaction: will you give qualified opinion?? i think the answer is not.

    However, the loans to related parties at interest rates significantly below prevailing market rates. It's NOT a arm-length transaction.

    NON arm-length transaction: the auditor most likely qualified the audit report due to disagreement with management.

    2009-10-06 14:05:11 補充:

    關係人交易普遍存在於常規交易不是應該修改無保留意見嗎?

    是修改audit report, (modify the audit report, but not qualified opinion) 不是修改無保留意見, 因為你可以修改audit report 同時發出無保留意見

    2009-10-06 14:05:25 補充:

    Unqualified opinion

    the uncertainty has been properly accounted for and disclosed in the financial statements. An explanatory paragraph is included in the auditors' report to explain the uncertainty.

    2009-10-06 14:05:37 補充:

    當有足夠披露, 合理解釋(auditor 用他們的 judgement 認為合理), 而且條transaction 唔影響 true and fair view, 通常這種情況 auditor 唔會 qualified opinion, auditor will issue explanatory paragraph - an Unqualified opinion with emphasis of matter paragraph.

    2009-10-06 14:05:48 補充:

    借貸是屬於非常規或稱特殊交易是嗎?

    借貸的交易性質在於你同邊個借, for example, 同bank 借給市場利息, 好正常,我想不用多解釋吧!

    2009-10-06 14:06:00 補充:

    所以關係人交易在借貸交易不會修改無保留意見?

    關係人交易在在借貸交易, 是要披露在financial statement's note to the account.

    當有沒有足夠披露, 冇合理解釋(auditor 用他們的 judgement 認為唔合理), 而且條transaction 影響 true and fair view, 通常這種情況 auditor 會 qualified opinion, auditor disagreement with management, 此情況下通常會給保留意見

  • Anonymous
    1 decade ago

    題目

    一位審計人員最有可能修改一無保留意見,假如此企業的財務報表包含一項關係人交易的附註揭露

    正確答案

    陳述一項特殊關係人交易發生期間相等的數量關於那些普遍正常交易(雙方公平來往互不支配彼此的意思)事項

    錯誤選項

    揭露借款於關係人之利率具有重大性低於普遍市場利率

    2009-09-29 11:47:12 補充:

    是的!

  • 1 decade ago

    核數師,最有可能會修改的無保留意見,如果實體的財務報表包括一個腳註,對關聯方交易。

    正確答案

    指出某一關聯方發生交易的條件相當的盛行,將有一個保持距離的交易。

    另外一個錯誤選項 (但是我還是想知道意思)

    2009-09-26 16:22:07 補充:

    對了,你可以選我當最佳解答嗎?

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