statement n. 1.陳述,聲明,聲明書。 2.【法律】供述;交待。 3.【商業(yè)】貸借對照表;(財務(wù))報告書。 Statements should be based on facts. 說話要有根據(jù)。 prepare an official statement 準(zhǔn)備一項正式說明。 make a detailed statement of profit and loss 出具詳細(xì)的損益計算書。 issue a statement 發(fā)表一個聲明。 a random statement 胡亂的供詞。 a bank statement 銀行報告單[結(jié)單]。
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model 第三部分內(nèi)容:在對制度基礎(chǔ)導(dǎo)向?qū)徲嬆J健鹘y(tǒng)風(fēng)險導(dǎo)向?qū)徲嬆J揭约艾F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆J皆谖覈m用性的分析基礎(chǔ)上,回顧了國外舞弊導(dǎo)向?qū)徲嫓?zhǔn)則的變遷過程,指出外部審計目標(biāo)1經(jīng)過70年的發(fā)展變遷又回到了原點即“查錯防弊” 。