英语翻译1.An audit of financial statements is conducted to deter

英语翻译
1.An audit of financial statements is conducted to determine whether the overall financial statements——the quantifiable information being verified ——are stated in accordance with specified criteria.Normally,the criteria are generally accepted accounting principles,although it is also common to conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization.The assumption underlying an audit of financial statements is that they will be used by different groups for different purposes.Therefore,it is more efficient to have one auditor perform an audit and draw conclusions that can be relied upon by all users than to have each user perform his or her own audit.
2.The examples do not imply that all managers engage in fraudulent or questionable reporting practices or that the accounting profession is an unethical one.Indeed,a survey by Louis Harris found that “CPAs are ranked as the most highly respected of all professionals,and the profession earned top marks for ethics and honesty.”
However,the combination of business failures,greater incidence of fraudulent financial reporting,and questions of unethical behavior has increased scrutiny of the accounting profession.The Government Accounting Office has charged the accounting profession with poor-quality audits of many savings and loan institutions that have gone bankrupt.The revelation that a CPA such as Jose participated with management in the fraudulent financial reporting of a firm has caused many to question the ethical standards of the accounting profession.Lack of confidence in the profession can have far-reaching consequences for our economic system and for American and international business.

扛审计的财务报表,以确定是否对整体财务报表--量化资料进行核实--说明 按照特定的标准.通常,标准是公认的会计原则,虽然也是共同进行审核,财务报表的编制使用现金收付制或其他一些基础 会计适合组织.假设一个基本财务报表审计的是,他们将用不同群体的不同的用途.因此,它更加有效率有一名审计员进行了审计,并得出结论,认为可以依赖 所有用户较有每个用户履行自己的审计.13实例并不意味着所有经理从事欺诈或可疑报告的做法,或者是会计专业 是一个不道德的.事实上,根据一项调查由路易斯哈里斯发现,"注册会计师都被评为最受人尊崇的所有专业 而这个行业赚取成绩斐然道德和诚信."但是,由于企业倒闭,发生更大的虚假财务报告问题,以及不道德行为,增加审核的会计专业.政府审计局已责成会计专业,质量差的审计许多储蓄和贷款机构所 宣告破产.启示一,国泰等参加荷西与管理中的虚假财务报告的公司 造成许多问题,道德标准的会计专业.缺乏信心,在这个行业可以产生深远的后果,我们的经济体制,对美国及国际业务.