1) sufficiency audit
充分性审计
1.
This paper expatiates the adequacy audit on fair value measurement,sufficiency audit on fair value revelation and evaluation on gross misreport risks of the fair value measurement and revelation.
本文阐述了新准则实施后公允价值计量的适当性审计、披露的充分性审计以及对公允价值计量和披露的重大错报风险的评估,总结了新准则实施后对注册会计师和会计师事务所提出的要求。
2) sufficiency of audit evidence
审计证据的充分性
3) sufficient audit evidence
充分审计证据
4) supplementary audit
补充审计
1.
In this paper, by raising queries as to the main objective of the newly formulated "supplementary audit" policy of China and integrating the present audit market environment of China, the author probes into the healthy development step of China s independent audit.
本文首先对出台“补充审计”政策的主要目的提出质疑,然后从中国审计市场环境的实际出发,对中国独立审计健康发展之路作一些探讨。
5) sufficient appropriate audit evidence
充分的适当审计证据
6) linearly sufficient statistics
线性充分统计量
1.
Robustness with respect to linearly sufficient statistics and linearly complete statistics;
关于线性充分统计量和线性完全统计量的稳健性
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条