audited accounts

简明释义

审定决算

英英释义

例句

1.The bank requested the audited accounts to assess the financial health of the business.

银行要求提供审计账目以评估企业的财务健康状况。

2.The accountant prepared the audited accounts for the annual general meeting.

会计师为年度股东大会准备了审计账目。

3.Investors often require audited accounts before committing to funding a startup.

投资者通常在决定为初创企业提供资金之前，需要查看审计账目。

4.The company submitted its audited accounts for the previous fiscal year to the shareholders.

公司向股东提交了上一财年的审计账目。

5.Non-profit organizations must provide audited accounts to maintain their tax-exempt status.

非营利组织必须提供审计账目以维持其免税资格。

作文

In today's complex financial landscape, the importance of accurate and reliable financial information cannot be overstated. One key aspect of this is the preparation of audited accounts, which are essential for businesses, investors, and regulatory bodies alike. Audited accounts (审计账目) refer to financial statements that have been examined and verified by an independent auditor. This process ensures that the financial records of a company are accurate and comply with relevant laws and regulations.The significance of audited accounts extends beyond mere compliance; they serve as a vital tool for decision-making. For instance, investors rely heavily on audited accounts to assess the financial health of a company before making investment decisions. A clean audit report can enhance a company's credibility and attract more investors, while discrepancies in the accounts can lead to loss of trust and potential financial repercussions.Moreover, audited accounts play a crucial role in corporate governance. They provide a level of transparency that is necessary for stakeholders to understand how a company is performing. Shareholders, for example, expect regular updates on financial performance, and audited accounts provide a reliable snapshot of a company's financial position. This transparency helps in building trust between the management and shareholders, ensuring that the company is being run effectively and ethically.Additionally, regulatory bodies often require companies to submit audited accounts as part of their reporting obligations. This is particularly important for publicly traded companies, which must adhere to strict reporting standards. By having their financial statements audited, these companies demonstrate their commitment to accountability and integrity in financial reporting.The process of auditing involves several steps, including planning, fieldwork, and reporting. During the planning phase, auditors assess the risk of material misstatement in the financial statements and develop a strategy to address these risks. The fieldwork phase involves collecting evidence through various methods, such as inspecting documents and conducting interviews with management. Finally, auditors compile their findings into a report, which provides an opinion on whether the financial statements present a true and fair view of the company's financial position.While the benefits of audited accounts are clear, it is also essential for companies to choose their auditors wisely. The independence and expertise of the auditing firm can significantly impact the quality of the audit. Companies should look for auditors with a strong reputation and experience in their industry to ensure that the audit process is thorough and credible.In conclusion, audited accounts are a fundamental component of financial reporting that provides assurance to stakeholders about the accuracy and reliability of a company's financial information. They facilitate informed decision-making for investors, promote transparency in corporate governance, and fulfill regulatory requirements. As businesses continue to navigate an ever-changing economic environment, the role of audited accounts will remain crucial in fostering trust and accountability in the financial markets.

在当今复杂的金融环境中，准确和可靠的财务信息的重要性不容低估。其中一个关键方面是编制审计账目，这对企业、投资者和监管机构都至关重要。审计账目指的是经过独立审计师检查和验证的财务报表。这个过程确保公司的财务记录准确并遵守相关法律法规。审计账目的重要性不仅仅在于合规；它们还是决策的重要工具。例如，投资者在做出投资决策之前，往往依赖审计账目来评估公司的财务健康状况。干净的审计报告可以增强公司的信誉，吸引更多投资者，而账目中的差异可能会导致失去信任和潜在的财务后果。此外，审计账目在公司治理中也起着至关重要的作用。它们提供了必要的透明度，使利益相关者能够了解公司的表现。例如，股东期望定期获得财务业绩的更新，而审计账目提供了公司财务状况的可靠快照。这种透明度有助于建立管理层与股东之间的信任，确保公司有效且合乎道德地运营。此外，监管机构通常要求公司提交审计账目，作为其报告义务的一部分。这对于上市公司尤其重要，因为它们必须遵守严格的报告标准。通过对财务报表进行审计，这些公司展示了其对财务报告问责制和诚信的承诺。审计的过程包括几个步骤，包括计划、实地工作和报告。在计划阶段，审计师评估财务报表重大错报的风险，并制定应对这些风险的策略。实地工作阶段通过各种方法收集证据，例如检查文件和与管理层进行访谈。最后，审计师将其发现汇编成一份报告，提供关于财务报表是否真实公正地反映了公司财务状况的意见。虽然审计账目的好处显而易见，但公司选择审计师时也必须谨慎。审计公司的独立性和专业知识会显著影响审计的质量。公司应寻找在其行业中具有良好声誉和经验的审计师，以确保审计过程的全面性和可信度。总之，审计账目是财务报告的基本组成部分，为利益相关者提供对公司财务信息准确性和可靠性的保证。它们为投资者提供知情决策的基础，促进公司治理的透明度，并满足监管要求。随着企业继续在不断变化的经济环境中航行，审计账目的角色在促进金融市场的信任和问责制方面将继续至关重要。