UC知道请人工翻译王帮忙翻译一段英译汉语，跪谢！！
来源：百度知道 编辑：UC知道 时间：2024/05/24 08:36:28
ROLE OF THE INDEPENDENT AUDITOR
The four basic financial statements presented in annual reports are the income statement of changes in equity, balance sheet, and statement of cash flows. As previously indicated, these statements are prepared in accordance with certain rules, called generally accepted accounting principles, or simply GAAP. Thus, when General Electric publishes its financial statements, it is saying not only “Here are our financial statements prepared according to GAAP.” As discussed throughout this course, the application of GAAP requires considerable judgment and calls for some interpretation, estimation, and assumption making. How can users of financial state-reasonable judgment and good faith in the application of GAAP to its financial reporting practices? Users rely on audits conducted by certified public accountants (CPAs).
Although the information in this chapter focuses on the audit function, CPAs provide many services across a wide spectrum of jobs. E
The four basic financial statements presented in annual reports are the income statement of changes in equity, balance sheet, and statement of cash flows. As previously indicated, these statements are prepared in accordance with certain rules, called generally accepted accounting principles, or simply GAAP. Thus, when General Electric publishes its financial statements, it is saying not only “Here are our financial statements prepared according to GAAP.” As discussed throughout this course, the application of GAAP requires considerable judgment and calls for some interpretation, estimation, and assumption making. How can users of financial state-reasonable judgment and good faith in the application of GAAP to its financial reporting practices? Users rely on audits conducted by certified public accountants (CPAs).
Although the information in this chapter focuses on the audit function, CPAs provide many services across a wide spectrum of jobs. E
的作用，独立核数师
四项基本财务报表，在年度报告损益表股东权益变动表，资产负债表，及现金流动报表。由于先前表示，这些报表是按照一定的规则，所谓一般公认的会计原则，或干脆公认会计原则。因此，当通用电气公司公布其财务报表，这是说，不仅“这里是我们的财务报表编制的根据公认会计原则”作为讨论的整个过程中，应用公认会计原则，需要相当的判断，并呼吁一些解释，估计，假设决策。如何才能使用者的财务状况-合理的判断和善意的应用一般公认会计准则对其财务报告的做法呢？用户依赖于审计所进行的认证公共会计师（注册会计师） 。
虽然信息在这一章中侧重于审计职能，注册会计师提供了很多服务，广泛的就业机会。展览2月6日在下列网页上是从1996年1月的特殊学生版的阿拉巴马州的社会执业会计师。读的资料，在这次展览将让您更深入的了解的多样性，就业机会，等待毕业生学位的会计。下列路段将作详细讨论的整体作用和责任的独立核数师承担。简单来说，独立核数师执行多种功能。
1 。进行财务审计，这是一个详细看看一个公司的财务报表和文件。
2 。假定双方的法律和专业责任，向公众，而不是该公司支付的核数师。
3 。保证财务报表有实质上的正确的，而非绝对正确的。
4 。提出了结论，在一个审计报告，其中包括一项民意的审计。必要时，核数师将发表一份声明。
5 。保持专业保密与他们的客户。不过，这并不豁免的核数师，从法律义务，如果要在法庭上作证。