独立审计师报告英翻中

我们对于财务报告的内部控制以及我们让独立审计师证实那些控制的能力，可能使我们处于潜在的风险中。根据2002年Sarbanes-Oxley法案第404节（"SOX 404"）的指引，证监会采纳了要求上市公司在其年度报告中加进一份公司财务报告内部控制管理报告的规定。此外，负责对公司财务报告进行审计的独立注册公共会计师事务所还必须对此进行证实,并出具对公司财务报告内部控制管理有效性管理以及公司内部控制运行有效性的评估报告.

A significant deficiency, or combination of significant deficiencies, that results in a more than remote likelihood that a material misstatement (or potential misstatement) of the financial statements (including footnotes) will not be prevented or detected by the entity's internal control. 1。一个重大缺陷，或多个重大缺陷，以致于造成公司内部管理不能避免或发现金融报表（包括注释）有大于一般的可能性存在重大错误（或者潜在错误） to the probability that a control, or combination of controls, could have failed to prevent or detect a misstatement in the financial statements being audited. If, in your professional judgment, it is at least reasonably possible that a misstatement could have occurred because of a missing control, or because of the failure of a control or combination of controls, then the likelihood is more than remote. 2。关于一项管理，或多项管理，可能瘫痪以造成受审的金融报表错误的概率。如果，以你的专业判断，至少有原因相信错误因为一项或多项管理不存在，或管理不慎已发生，那么可能性就大于一般。The existence of a design weakness, in and of itself, is sufficient to conclude that there is more than a remote likelihood that the control would not have been effective. Likewise, if a deficiency resulted in an actual misstatement, you will be better able to determine the likelihood, because it actually happened. 设计缺陷的存在可以足够定论，有大于一般的可能性，这项管理没效率。同样，如果缺陷造成了错误，你可以更好的判定可能性，因为它已经发生。 significant deficiency, or combination of significant deficiencies, that results in a more than remote likelihood that a material misstatement (or potential misstatement) of the financial statements (including footnotes) will not be prevented or detected by the entity's internal control. 3。一个重大缺陷，或多个重大缺陷，引起有大于一般的可能性公司内部管理不能避免或发现金融报表（包括注释）存在重大错误（或潜在错误）。 to the probability that a control, or combination of controls, could have failed to prevent or detect a misstatement in the financial statements being audited. If, in your professional judgment, it is at least reasonably possible that a misstatement could have occurred because of a missing control, or because of the failure of a control or combination of controls, then the likelihood is more than remote. 4。关于一项管理，或多项管理可能不运作以导致不能避免或发现受审金融报表错误的概率。如果，以你的专业判断，有原因相信有可能一项管理不存在造成一个错误，或者一项或多项管理不慎，那么可能性就大于一般。The existence of a design weakness, in and of itself, is sufficient to conclude that there is more than a remote likelihood that the control would not have been effective. Likewise, if a deficiency resulted in an actual misstatement, you will be better able to determine the likelihood, because it actually happened. 设计缺陷的存在可以足够定论，有大于一般的可能性，这项管理没效率。同样，如果缺陷造成了错误，你可以更好的判定可能性，因为它已经发生。 to the extent of the misstatement that could have occurred, or that actually occurred, since misstatements include both potential and actual misstatements. The magnitude of a misstatement may be inconsequential, more than inconsequential but less than material, or 。 关于有可能发生或已发生的错误程度，因为错误包括潜在的和确实存在的。错误程度有可能是没影响，或者是有影响但不重大，或者重大。

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Independent Auditor独立审计师您所说的这个词语，是属于FRM词汇的一个，掌握好FRM词汇可以让您在FRM的学习中如鱼得水，这个词的翻译及意义如下：具备注册公开会计师资格的外部审计师，可为企业编制审计师报告

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给你个建议取名不但要有内含让人容易记也是很重要的，睿字可能很多人都不一定认识，怎么能让人人都记得住呢，记不住你的公司名能有助于企业的发展么?仅供参考

给你一份网译 我们可以被我们独立审计员使接触潜在风险,和我们内部的对财政报道的控制和我们有那些控制手段被证明向前的才能关联. 如同被段2002的Sarbanes-Oxley法案((袜子404)404指示那样,证券交易委员会采用规定,要求公开招股公司包含一份关于在公司上管理的报告's内部器官控制手段剩余物财务报告在朝派他们的年度报告.此外,认为坚定auditing 是一个公司的财政声明独立登记公众必须也证明公司的内部的对以及运作效力公司的内部控制手段的财政报道的控制的效力的向和报告右手击球员的左后方场地管理的估价