Приклади вживання The financial statements Англійська мовою та їх переклад на Українською
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Accountants can also check the financial statements of organisations(auditing) and provide advice on a wide range of issues from tax planning to buying
An auditor cannot obtain absolute assurance that material misstatements in the financial statements will be detected.
Information that is not presented directly in the financial statements, but is mandatory under the relevant provisions(standards);
a review of the financial statement presentation, might suggest that the financial statements should be presented differently.
that the auditor considers only those matters that are material to the financial statements.
liabilities reflected in the financial statements.
There has been no non-compliance with requirements of regulatory authorities that could have a material effect on the financial statements in the event of non-compliance.
not the date when shareholders approve the financial statements.
For these reasons, the auditor is able to obtain only a reasonable assurance that material misstatements in the financial statements will be detected.
This designation will help the user to better understand which financial reporting framework was used in preparing the financial statements.
contradict the assertions in the financial statements.
It is important for users to know when the financial statements were authorized for issue, because the financial statements do not reflect events after this date.
(c) a refusal to issue an audit opinion on the financial statements or the issuing of an adverse or qualified opinion.
assess the conclusions drawn from the audit evidence obtained as the basis for the expression of an opinion on the financial statements.
This definition of audit risk does not include the risk that the auditor might erroneously conclude that the financial statements are materially misstated.
We draw attention to note X to the financial statements.
However, because accounting records alone do not provide sufficient appropriate audit evidence on which to base an audit opinion on the financial statements, the auditor should obtain other audit evidence.
So he started studying the financial statements of these companies from the perspective of what made them such fantastic long-term investments.
Examples of web pages of medium-sized enterprises were presented, in which, along with the financial statements, the results of the audit should be posted.