法定审计

我国《公司法》不应拘泥于某一种理念，而应从现实出发选择最适宜的法定审计模式。

China 's Company Law should be open to different options and select the most suitable legal audit models from the actual situations .

被禁止从事其它与法定审计职能无关的工作，例如咨询和顾问服务。

Not be allowed to undertake other services unconnected to their statutory audit function such as consultancy and advisory services .

公司法定审计模式的演变&以英国公司法为背景的考察

The Evolution of Audit Model under Company Law & a case study from the UK

欧盟公司法的统一是不断向前推进的，有关法定审计的第8号公司法指令是欧盟公司法的组成部分。

The unification of EU Company Law moves forward continuously , and the8th Directive concerning statutory auditing is part of EU Company Law .

可见报表审阅只是采用有限的审计程序对会计报表的合法性和真实性提供消极保证，而报表审计则要求执行法定审计程序，对会计报表的合法性和真实性提供积极保证。

Statement Review can only provide passive guarantee because it can only use limited audit procedures , but Statement Audit can provide positive guarantee thanks to its requirement of executing legal auditing procedures .

在第四部分中我们详细的探讨了第三人的范围，并将审计业务划分为法定审计和非法定审计两个部分，对这两种业务的第三人范围分别进行明确的界定。

In the fourth section we discuss in detail the scope of a third person , and the statutory audit into audit and non-statutory audit of two parts , the third person of the two business scope clearly defined .

对于外包商，应制定风险防范和控制措施，降低审计风，不能对一家企业同时开展内审业务和法定审计业务，建议我国相关部门从法律法规上对内审外包业务的独立性予以明确要求。

The accounting company should develop risk prevention and control measures to reduce audit risk , while we proposed laws and regulations from the relevant departments of China on the independence of internal audit outsourcing to be explicitly requested .

印度会计师事务所每位合伙人的法定审计客户不得超过30家，国内会计师事务所不得加入“四大”中任何一家的国际网络，除非该“四大”高管同意不在印度另设办事处。

Firms can service no more than 30 statutory audit clients per partner and local firms cannot join a " big four " international network unless the bosses of that network agree not to have any other office in the country .

出资人最近3年经法定机构审计的资产负债表、损益表和现金流量表。

( e ) the investor 's balance sheet , profit and loss statement and cash flow statement for the latest three years audited by qualified auditing firms .

审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures . None of them may be removed or replaced at random for the post .