英语翻译If the auditor concludes that the possible effects on the financialstatements of undetected misstatements,if any,could be material but notpervasive,the auditor shall qualify the opinion

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英语翻译If the auditor concludes that the possible effects on the financialstatements of undetected misstatements,if any,could be material but notpervasive,the auditor shall qualify the opinion

英语翻译If the auditor concludes that the possible effects on the financialstatements of undetected misstatements,if any,could be material but notpervasive,the auditor shall qualify the opinion
英语翻译
If the auditor concludes that the possible effects on the financial
statements of undetected misstatements,if any,could be material but not
pervasive,the auditor shall qualify the opinion

英语翻译If the auditor concludes that the possible effects on the financialstatements of undetected misstatements,if any,could be material but notpervasive,the auditor shall qualify the opinion
也就是说:资料中难免会有一些误述,一旦有将会对结果评估有很大影响.审计师虽审计完了所有资料,但是其中可能还是会有纰漏 ,其产生的影响也许也很重大.在这种情况下,审计师还是应审计通过.

如果审计师总结说在财政报表上没有发现的的错误锁造成的影响可能是重要的,但不一定每处都有,审计师就应该给合格的意见(就是说要审计)。

如果审计人员得出结论,对财务可能产生的影响未被发现的错报报表,如果有的话,可能会产生重大而不是普遍的,审计人员应当限定

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