作为一个公共实体的内部控制系统组件的内部审计【外文翻译】

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1、外文翻译原文：THEINTERNALAUDITASACOMPONENTOFTHEPUBLICENTITIES’INTERNALCONTROLSYSTEM1.IntroductionTheoreticalaspectsTheInternationalStandardsofAuditbasicallyrepresentexamplesofagoodpracticeinfinancialauditthroughouttheworldsoastobeunitarilypracticed,bothasorgan

2、izationandexercising.Theyrefertotheprincipalsoftheorganizationoftheentirefinancialsystemandalsototherulesofpracticingsothatalltheauditorsareabletoprofessionallyunderstandwitheachother.AccordingtoTheInternationalStandardsinthedomain,financialauditreprese

3、ntsaverificationandcertificationindependentlycarriedoutbyaresponsibleprofessionalasfarastheannualaccountsandfinancialstatementsofanycompanyareconcernedaimingatexpressingtheiropinionconnectedtotheaccuracyofinformationissuedbythesecompanies’syntheticdocum

4、ents.−Followingthisdefinition,themaincharacteristicsoffinancialauditare:−theindependenceasfarasbothitsorganizationendexerciseareconcerned−itreferstotheinformationcomingfromfinancialstatements−itispracticedbythehighestcompetitiveprofessionalsinthefield−i

5、taimsatexpressinganopinionregardingtheaccuracyoftheinformationissuedfromfinancialstatementsAlltheserequirementsbeingmet,thefinancialauditmayincreasethecredibilityoftheinformation.Thisis,actually,theextremelyimportantpurposeofthefinancialauditor,inotherw

6、ords,itsvitalfunction.Asitisknown,thebasisinfinancialauditiswellestablishedbythefollowings:−InternationalSTANDARDSoffinancialaudit−InternationalSTANDARDSofaccounting.Theyhavemainlybeenissuedbytwoofthemostrepresentativeinternationalorganizationsinfinanci

7、al,accountingandauditfieldsuchas:INTOSAI-InternationalOrganizationofSupremeAuditInstitutionsandIFAC-InternationalFederationofAccountants.Therearemorepossibilitiesforthefinancialaudittoberegardedbyusingmorecriteriainordertoclassifyitsmultipleforms.Thus,s

8、uchpointsmightbe:−theobjectofaudit−theorganizationalstructureinvolvedinitsexercise−thepositiontowardstheauditedcompany−theareaofitsactivityRegardingitsobjectthefinancialauditcanbepublic-thatconcernsofhowpublicfundsaremadeupanduse