audit of financial statements

Registered accountants and their firms carry out the audit examination of the financial statements of commercial enterprises and have always been viewed both as an "economic guard force" and a provider of true and fair economic message.

注册会计师及其供职的会计师事务所由于承担着对企业财务报表审计把关的职责，一直被称为经济监察者，也被视为真实准确财务信息走向社会的守门人。

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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。

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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。

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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。

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Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination.

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

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Audit Opinions and Audit Quality& An Analysis on Audit Opinions of Financial Statements of Listed Companies of the Year 2000

从审计意见看审计质量&上市公司2000年度财务报告审计意见实证分析

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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。

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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。

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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。

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