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。
in your essay you should refer to major frauds which have occurred across the world and not just in the uk and assess the implications for the external auditor of such frauds.
assist board in assessing the independence of the external auditor .
协助董事会评估外部审计师的独立性。
do you perceive long association of external auditor with the same client as a threat to auditor independence?
你是否认为外部审计师与同一位委讬人长期合作的关系对审计师的独立性构成威胁?。
results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity.
结果表明,外部审计报告的推断位与外部审计师的报告偏差高度敏感,但与报告诚实度相对不敏感。
before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit.
在确定利用内部审计人员工作之前,外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。
understand how management develops interim financial information, and the nature and extent of internal and external auditor involvement.
了解管理层怎样生成中期财务信息,以及内外部审计的范围和类型。
coordinate with external auditor for annual auditing and specific auditing project per management「s request.
协调外部审计师事务所的年度审计及公司领导层要求的其它审计工作。
you also need to recognise the potential impact of international auditing standards on the external auditor in the context of the assignment.
有同样需要识别国际审计準则对外部审计员的潜在影响。
independent auditor an external auditor with a certified public accounting designation that qualifies him or her to provide an auditor」s report.
独立审计师具备注册公开会计师资格的外部审计师,可为企业编制审计师报告。
assist chief accountant to manage year-end audit and work with external auditor to close off audit reports.
协助总账会计进行年度审计并完成审计报告;
in making this assessment the external auditor must assess the expert's independence and objectivity and competence.