assertion level
基本解釋
- 認(rèn)定層次(審計(jì))
英漢例句
- Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
對(duì)同一帳戶審計(jì)風(fēng)險(xiǎn)評(píng)估過(guò)程的斷定性建模 …塑造…
zuofa.net - When substantive procedures alone are insufficient to obtain sufficient and appropriate evidences at the assertion level.
僅實(shí)施實(shí)質(zhì)性程序并不能夠提供認(rèn)定層次充分、適當(dāng)?shù)膶徲?jì)證據(jù)。 - Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制測(cè)試是指用于評(píng)價(jià)內(nèi)部控制在防止或發(fā)現(xiàn)并糾正認(rèn)定層次重大錯(cuò)報(bào)方面的運(yùn)行有效性的審計(jì)程序。
blog.sina.com.cn - On one level, the whole thing was an assertion of raw power, dressed up with the trappings of a grand global strategy.
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