It is the responsibility of Nutrichem Laboratory and its management to prepare financial statements in accordance with the provisions of Accounting Standards for Enterprises. (1) designing, implementing and maintaining internal control related to the compilation of financial statements to make sure no significant misstatement caused by embezzlement or mistakes; (2) selecting and exerting appropriate accounting policies; (3) making reasonable accounting evaluations.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范, 计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序
深圳翻译公司, 以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断, 包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时, 我们考虑与财务报表编制相关的内部控制, 以设计恰当的审计程序, 但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性, 以及评价财务报表的总体列报。
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Independent Auditing Standards of CICPA which requires us to plan and conduct the audit work and acquire reasonable guarantee for whether there is significant misstatement in the financial statements in compliance with the professional code of ethics.
An audit includes implementing audit procedures to obtain the evidence supporting the amounts and disclosures in the financial statements. The selected audit procedures lie on the judgment of certified public accountants, including the assessment of significant misstatement risk caused by the embezzlement or mistakes in the financial statements. During the risk assessment, we have considered internal control related to the compilation of financial statements to design appropriate audit procedures, but the purpose is not to express an opinion on the efficiency of internal control. An audit also includes assessing the accounting policies concerned and significant accounting estimates made by management authority in charge, as well as evaluating the overall financial statement presentation.
翻译领域
