Cho đến khi có quyết định thay đổi

Cho đến khi có quyết định thay đổi mới

Kết quả (Anh) 1:

Until a new decision is changed

Kết quả (Anh) 2:

These reports are frequently verified by assurance providers to enhance their credibility (Pflugrath et al. 2011; Cohen and Simnett 2015; Peters and Romi 2015; Ballou et al. 2018; Steinmeier and Stich 2019). By assuring this information, auditors may gain knowledge about new types of risks that are becoming more important as the regulatory environment is increasingly influenced by the stakeholder view of the firm in matters such as environmental regulation, firm legal responsibilities, and rules with regard to labor and the safety of products. Obtaining such knowledge is part of the auditor’s mission according to international auditing standards (ISA 250).1 Because CSR risks have implications for financial statements, auditors, regardless of whether they also provide CSR assurance, must obtain knowledge about CSR risks to conduct the financial audit per ISA. Although auditors do not verify all their clients’
accounts, they must employ reasonable means (e.g., sampling) to ensure that the financial statements give a true and fair view of the firm’s financial position and performance for the period. Auditors may overlook relevant information related to CSR risks, especially if their audit firm does not provide CSR assurance services. We reason that audit firms that provide both CSR assurance and financial audit to the same client could obtain additional information about CSR risks compared to audit firms that perform only the financial audit.

Kết quả (Anh) 3:

Until there is a new change of mind.