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ID:347177
大小:58.50 KB
页数:13页
时间:2017-07-26
《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】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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