谁知道哪有关于审计方面的中英文对照的文章?急需!

The key financial statements and the auditor’s report

A company's annual report must contain three key financial statements -- the Balance Sheet (BS), the Income Statement (IS), and the Statement of Changes in Financial Positions (SCFP). An unqualified audit opinion from the auditor will not be possible if any of the three statements is absent. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the company's financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year. An unqualified audit report is also known as a "clean" report.

The BS is the statement that presents the company's financial position at the year-end. The company's performance and changes in financial positions for the year are respect