例句與造句

1. Gaas , generally accepted auditing standards
   一般公認(rèn)審計(jì)準(zhǔn)則
2. Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards
   審計(jì)：對(duì)依據(jù)公認(rèn)會(huì)計(jì)原則編制的財(cái)務(wù)報(bào)表進(jìn)行的一種檢查。
3. This chapter discusses the responsibilities of management , boards of directors , and audit committees for reliable financial reporting , summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards , and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition
   本章討論了與收入確認(rèn)有關(guān)的審計(jì)問(wèn)題，重點(diǎn)是收入確認(rèn)有關(guān)的審計(jì)程序。第五章收入確認(rèn)準(zhǔn)則的制定。本章結(jié)合目前國(guó)際上關(guān)于收入確認(rèn)準(zhǔn)則制定的現(xiàn)狀，探討了收入確認(rèn)準(zhǔn)則的制定問(wèn)題。
4. And on the basis of that , it is of great significance to achieve healthy development of the profession . the dissertation defines the law concepts relative to cpa civil liability firstly , then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability , the judging criteria of fault etc . , and it states the legal status of independent auditing standards from the perspective of law ; further , to complete the law analysis , the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics . then , by reviewing different legal status of generally accepted auditing standards in different historical periods in american , the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment
   本文首先從注冊(cè)會(huì)計(jì)師民事法律責(zé)任相關(guān)的法律概念入手,重點(diǎn)對(duì)審計(jì)侵權(quán)責(zé)任的歸責(zé)原則、過(guò)錯(cuò)判斷標(biāo)準(zhǔn)等一些在法學(xué)界存在爭(zhēng)議的關(guān)鍵領(lǐng)域展開(kāi)分析,從法律角度闡述了獨(dú)立審計(jì)準(zhǔn)則法律地位問(wèn)題;進(jìn)而從經(jīng)濟(jì)學(xué)的視角對(duì)注冊(cè)會(huì)計(jì)師民事責(zé)任歸責(zé)原則和社會(huì)公眾與注冊(cè)會(huì)計(jì)師的利益博弈展開(kāi)了分析,作為對(duì)法律分析的輔證;然后在考察借鑒不同歷史時(shí)期美國(guó)獨(dú)立審計(jì)準(zhǔn)則法律地位的基礎(chǔ)上,結(jié)合我國(guó)特定的法律和經(jīng)濟(jì)等環(huán)境,對(duì)我國(guó)獨(dú)立審計(jì)準(zhǔn)則的法律地位問(wèn)題進(jìn)行了研究,認(rèn)為:獨(dú)立審計(jì)準(zhǔn)則具有一定的法律地位,應(yīng)當(dāng)作為我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任認(rèn)定的一般原則,但并非判斷注冊(cè)會(huì)計(jì)師執(zhí)業(yè)時(shí)是否存在“過(guò)失”的唯一基準(zhǔn)。
5. It's difficult to find generally accepted auditing standard in a sentence. 用generally accepted auditing standard造句挺難的