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来源：百度知道 编辑：UC知道 时间：2024/07/08 14:02:56
Due to the inherent limitations of audit tests and internal control systems,there may some misstatements in the financial statements which have not been discovered.If the CPA discovers that there are indications of possible material misstatements in the financial statements,he should perform the necessary additional audit procedures to verify or dispel the possible misstatements.
由于固有的局限性审计测试和内部控制制度，有可能一些虚报财务报表中尚未发现.如果注册会计师发现有迹象表明可能的重大误报的财务报表中，他应履行必要的额外审计程序，以验证或消除可能的误报。
Due to the inherent limitations of audit tests and internal control systems,there may some misstatements in the financial statements which have not been discovered.If the CPA discovers that there are indications of possible material misstatements in the financial statements,he should perform the necessary additional audit procedures to verify or dispel the possible misstatements.
由于固有的局限性审计测试和内部控制制度，有可能一些虚报财务报表中尚未discovered.If注册会计师发现有迹象表明可能的重大误报的财务报表中，他应履行必要的额外审计程序，以验证或消除可能的误报。
由于固有的局限性审计测试和内部控制制度，有可能一些虚报财务报表中尚未discovered.If注册会计师发现有迹象表明可能的重大误报的财务报表中，他应履行必要的额外审计程序，以验证或消除可能的误报。