auditors' report

简明释义

核数师报告

英英释义

例句

1.Investors often review the auditors' report before making decisions about purchasing stock.

投资者通常在决定购买股票之前会审查审计报告。

2.The company released its annual financial statements along with the auditors' report to ensure transparency.

公司发布了年度财务报表，并附上了审计报告以确保透明度。

3.The auditors' report highlighted several areas where the company could improve its financial practices.

这份审计报告强调了公司在财务实践中可以改进的几个方面。

4.During the board meeting, the CFO presented the auditors' report and discussed its implications.

在董事会上，首席财务官介绍了审计报告并讨论了其影响。

5.A clean auditors' report is crucial for maintaining investor confidence.

一份干净的审计报告对维持投资者信心至关重要。

作文

The importance of an auditors' report cannot be overstated in the realm of finance and business. An auditors' report is a formal opinion issued by an independent auditor after examining the financial statements of a company. This document serves as a critical tool for stakeholders, including investors, creditors, and regulatory bodies, to assess the accuracy and reliability of a company's financial health. In this essay, we will explore the significance of an auditors' report, the process involved in its creation, and its implications for businesses and their stakeholders.Firstly, the primary purpose of an auditors' report is to provide assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This assurance is vital because it helps build trust among stakeholders. For instance, investors rely on accurate financial information to make informed decisions about where to allocate their resources. If a company presents misleading financial statements, it can lead to significant financial losses for investors and damage to the company's reputation.The process of creating an auditors' report involves several steps. Auditors begin by obtaining an understanding of the client's business and its environment. They assess the risks associated with the financial statements and design audit procedures to address those risks. This may involve testing transactions, reviewing internal controls, and evaluating accounting policies. Once the auditors have gathered sufficient evidence, they analyze the findings and prepare the auditors' report. The report typically includes the auditor's opinion on the fairness of the financial statements, along with any significant issues encountered during the audit.There are different types of auditors' reports, including unqualified, qualified, adverse, and disclaimer opinions. An unqualified opinion indicates that the financial statements present a true and fair view of the company's financial position. In contrast, a qualified opinion suggests that while the financial statements are mostly accurate, there are some exceptions that need to be noted. An adverse opinion is a red flag, indicating that the financial statements are misleading and do not accurately represent the company's financial status. Lastly, a disclaimer of opinion occurs when the auditor is unable to form an opinion due to a lack of sufficient evidence.The implications of an auditors' report extend beyond just the immediate stakeholders. Regulatory bodies often require companies to submit their auditors' reports to ensure compliance with laws and regulations. A clean auditors' report can enhance a company's credibility and increase its chances of securing financing or attracting investors. On the other hand, a negative report can lead to scrutiny from regulators and potential legal consequences.In conclusion, an auditors' report plays a pivotal role in maintaining transparency and accountability in the financial world. It provides stakeholders with the confidence they need to make informed decisions based on reliable financial information. As businesses continue to navigate complex financial landscapes, the value of a thorough and honest auditors' report will remain paramount. By understanding the significance of this document, stakeholders can better appreciate the efforts of auditors in safeguarding the integrity of financial reporting.

审计报告在金融和商业领域的重要性不容小觑。审计报告是独立审计师在审查公司财务报表后发布的正式意见。该文件作为利益相关者（包括投资者、债权人和监管机构）评估公司财务健康状况准确性和可靠性的关键工具。在这篇文章中，我们将探讨审计报告的重要性、其创建过程以及对企业及其利益相关者的影响。首先，审计报告的主要目的是提供保证，确保财务报表不存在由于欺诈或错误引起的重大错报。这种保证至关重要，因为它有助于在利益相关者之间建立信任。例如，投资者依赖准确的财务信息来做出明智的资源分配决策。如果一家公司提供误导性的财务报表，可能会导致投资者的重大财务损失并损害公司的声誉。创建审计报告的过程涉及几个步骤。审计师首先要了解客户的业务及其环境。他们评估与财务报表相关的风险，并设计审计程序以解决这些风险。这可能涉及测试交易、审查内部控制和评估会计政策。一旦审计师收集到足够的证据，他们会分析结果并准备审计报告。报告通常包括审计师对财务报表公正性的意见，以及在审计过程中遇到的任何重大问题。审计报告有不同类型，包括无保留意见、保留意见、否定意见和免责声明。无保留意见表示财务报表真实、公正地反映了公司的财务状况。相反，保留意见则表明虽然财务报表大体上是准确的，但仍需注意一些例外情况。否定意见是一个警示，表明财务报表具有误导性，并未准确反映公司的财务状况。最后，免责声明是在审计师因缺乏足够证据而无法形成意见时出现的。审计报告的影响不仅限于直接利益相关者。监管机构通常要求公司提交其审计报告以确保遵守法律法规。清晰的审计报告可以增强公司的信誉，提高其获得融资或吸引投资者的机会。另一方面，负面报告可能导致监管机构的审查和潜在的法律后果。总之，审计报告在维护金融世界的透明度和问责制方面发挥着关键作用。它为利益相关者提供了基于可靠财务信息做出明智决策所需的信心。随着企业继续在复杂的金融环境中航行，全面和诚实的审计报告的价值将始终至关重要。通过理解该文件的重要性，利益相关者可以更好地欣赏审计师在维护财务报告完整性方面的努力。