翻訳と辞書 Words near each other ・ Empetrum nigrum ・ Empetrum rubrum ・ Empetus ・ Empezar Desde Cero ・ Empezar Desde Cero (song) ・ Empezar desde Cero Tour 2008 ・ Empfangshalle ・ Empfertshausen ・ Empfindsamkeit ・ Empfingen ・ EMPG ・ EMPGI ・ Emphasis ・ Emphasis (telecommunications) ・ Emphasis (typography) ・ Emphasis of matter ・ Emphasis! (On Parenthesis) ・ Emphasis, Stuttgart 1961 ・ Emphasis/Who Wants to Live Forever ・ Emphasized Bible ・ Emphasizer ・ Emphatic (band) ・ Emphatic consonant ・ Emphatic Diaglott ・ Emphietsoglou Gallery Museum ・ Emphorini ・ Emphreus ・ Emphylica ・ Emphyrio ・ Emphysematous cystitis Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Emphasis of matter ： ウィキペディア英語版 Emphasis of matter Emphasis of matter is a type of paragraph in, or section of, an auditors' report on financial statements. Such a paragraph is added to indicate a significant uncertainty or other matter, which is disclosed appropriately in the notes forming part of the financial statements, but which the auditor considers is significant or important enough to warrant a mention in their report. An ''emphasis of matter'' paragraph does not qualify the auditors' opinion; in fact, such paragraphs typically begin by stating ''Without qualifying our report...''. Under the framework of the International Standards on Auditing (ISA), the emphasis of matter paragraph / section is placed after the opinion paragraph (and, consequently, towards the end of the report), in the auditor's report. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Emphasis of matter」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.