英语翻译

英语翻译
Audit Report Signals the Fairness of Accounting Information in a Concise Form
System must be easy to be understood and be efficient.So it should be simple and definite and punishment for violation of rules should also be clearly disseminated and understood.The primary function for system is to reduce the demand for knowledge in coordinating interpersonal relations.In order to highlight the economy of system in knowledge saving,people would use signal composed of symbols to define system.Take the traffic lights as an example:red color quickly and definitely tells us to stop.The symbol is very convenient in representing and indicating the complex rules.CPA audit system has the complex information of accounting information testimony condensed and the final result of audit is the presentation of audit report that is simple and easy to be understood and which delivers the signal of price rectification to the market in a simple form.In the course of accounting information inspection by CPAs,they will do a lot of work to collect audit evidence of indicated and implied assertions in the accounting information.After the sorting-out and evaluation of audit evidence,audit conclusion can be reached and opinion can be formed.Before the publicity of audit opinion,they need to consult with the company audited and suggest re-adjustment to those concerned problems.Based on the complex work,CPAs finally deliver to the external world various audit opinions that are distinctly shown in the audit report.There are four kinds of audit opinions:unqualified opinion,qualified opinion,adverse opinion,and disclaimer opinion.Each occasion with standardized terms concisely and definitely delivers the quality of accounting information of the audited business.Punishment for the rule-breaking businesses is also reflected in audit opinion.The audit opinion is the result of multi-aspects game equilibrium.
Through audit report auditors can approve right,reliable accounting information and deny unreasonable or unfair accounting information so as to efficiently help the investment decision of parties concerned and maintain the stability of capital market.CPA audit system,together with finance system,insurance system and accounting System,has become an essential link in modern economic mechanism.
CPA audit result is the opinion toward accounting information.Even though there is no perfect opinion,it is much better to have such an opinion than there is none.