The assumption underlying an audit of financial statements is that they will be used by different groups for different purposes 译者注)进行财务报表审计,是基于这样一种假设,即财务报表的使用者不同,使用的目的也不同。
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An audit of financial statements is conducted to determine whether the overall financial statements ? the quantifiable information being verified ? are state in accordance with specified criteria 财务报表审计是了为确定被审查的数量信息,即财务报表是否符合特定的标准而进行的审计。