1) explanatory events
强调事项
1.
So, the new modified audit report standard constrains the content of explanatory events in 2003 and 2006.
本文认为,我国投资者对非限制性强调事项和限制性强调事项的无保留审计意见的市场反应没有明显区别,但是对非限制性强调事项的无保留审计意见有显著的负反应。
2) events-focused phase
强调事项段
1.
This paper first analyses the evolution and foundation of the types of events-focused phase audit report from theory and practice and then summaries the major events that can be listed as types of events-focused phase audit report for the newly published CAP practicing standardized system and finally further explores such types.
本文从理论和实践两个方面分析强调事项段审计报告类型的演变过程及依据,分析归纳新出台的中国注册会计师执业规范体系中可以出具强调事项段审计报告类型的重大事项,探讨出具强调事项段审计报告的类型。
4) qualified audit opinions with explanatory notes
带强调事项的无保留意见
5) non-adjusting events
非调整事项
6) coordinate matters
协调性事项
1.
Based on the analysis of the necessity and feasibility of drafting Macro-control Law under market economy, the article puts forward the basic framework of Macro-control Law and some coordinate matters to which attention should be pay in drafting the law.
该文首先分析市场经济条件下制定宏观调控法的必要性和可行性,在此基础上提出该法的基本框架设想,以及拟订该法需要注意的协调性事项。
补充资料：强调
1.特别着重或着重提出。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条