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】.doc

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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・一Followingthisdefinition,themaincharacteristicsoffinancialauditarc:一theindependenceasfarasbothitsorganizationendexercisearcconcerned一itreferstotheinformationcomingfromfinancialstatements一itispracticedbythehighestcompetitiveprofessionalsinthefield一i

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

6、ords,itsvitalfunction.Asitisknown,thebasisinfinancialauditiswellestablishedbythefollowings:一InternationalSTANDARDSoffinancialaudit一InternationalSTANDARDSofaccounting.Theyhavemainlybeenissuedbytwoofthemostrepresentativeinternationalorganizationsinfinanci

7、al,accountingandauditfieldsuchas:INTOSAI-IntemationalOrganizationofSupremeAuditInstitutionsandIFAC-InternationalFederationofAccountants.Therearemorepossibilitiesforthefinancialaudittoberegardedbyusingmorecriteriainordertoclassifyitsmultipleforms.Thus,su

8、chpointsmightbe:一theobjectofaudit一theorganizationalstructureinvolvedinitsexercise一thepositiontowardstheauditedcompany一theareaofitsactivityRegardingitsobjectthefinancialauditcanbepublic-thatconcernsofhowpublicfundsaremadeupandused