在线翻译
7、在审计报告的作用上,内部审计报告只能作为本单位进行经.. 翻译
原文(简体中文):
7、在审计报告的作用上,内部审计报告只能作为本单位进行经营管理的参考,对外不起鉴证作用,不能向外界公开;国家审计除涉及商业秘密或其他不宜公开的内容外,审计结果要对外公示;社会审计报告则要向外界公开,对投资者、债权人及社会公众负责,具有社会鉴证的作用。
8、在审计对象上,国家审计以各级政府、事业单位及大型骨干企业的财政财务收支及资金运作情况为主;社会审计对象则包括一切盈利及非盈利单位;内部审计的对象是本单位及所属单位财政收支、财务收支、经济活动。
9、在审计权限上,国家审计代表国家利益,对被审计单位的违法违纪问题既有审查权,也有处理权;社会审计只能对委托人指定的被审单位的有关经济活动进行审查、鉴证;内部审计有审查处理权,但其内向服务性决定了其强制性和独立性较国家审计弱 更多:https://www.bmcx.com/ ,其审查结论也没有社会审计的社会权威性高。
10、在审计监督的性质上,国家审计属于行政监督,具有强制性;社会审计属于社会监督,国家法律只能规定哪些企业必须由社会审计组织查账验证,而被审计企业与社会审计组织之间则是双向自愿选择的关系;内部审计是单位自我监督。
11、在依据的审计准则上,国家审计所依据的准则是审计署制定的国家审计准则;社会审计依据的审计准则是中国注册会计师协会制定的独立审计准则;内部审计所依据的则是中国内部审计协会制定的内部审计准则。
通过以上分析,可以看出内部审计与外部审计各具特色,既不能相互替代,也不能相互排斥,二者既有区别又有联系,因此应该而且可以相互协调、相互补充。
翻译结果(英语)1:
7, in the role of the audit report, the internal audit report only as units of reference of the operation and management, the external not afford forensic role, can not be exposed to the outside world; national audit in addition to involving trade secrets or other content unsuitable for public audit results to external publicity; social audit report is open to the outside world, investors, creditors and the public, with the social role of forensic.
8, the object of the audit, the national audit to all levels of government, institutions, and large-scale backbone enterprises of fiscal and financial balance of payments and funds the operation of the main; including all profit and non-profit social auditing object units;Internal audit of fiscal revenue and expenditure of the units and their subordinate units, financial revenue and expenditure, economic activity.
9, the audit authority 更多:https://www.bmcx.com/ , the national audit on behalf of the national interest, the audited entity both right to review violations of law and discipline, discretion; social audit only on economic activity specified by the client Pishendanwei review forensic; the high society authoritative internal audit review process right, but their service within the mandatory and independence weaker compared to the national audit, the conclusions of the review of social audit.
10, on the nature of the audit and supervision, the national audit is an administrative oversight, mandatory;The social audit is a social supervision, national laws can only provide what companies must audit to verify, by the social audit organization and audit of the relationship between the enterprises and the social audit organization is bidirectional voluntary choice; internal audit is self-monitoring.
11 auditing standards based on the criteria of the National Audit Audit formulate national auditing standards; social audit in accordance with auditing standards developed by the Chinese Institute of Certified Independent Auditing Standards; internal audit is based on the Chinese internal audit guidelines developed by the Institute of Internal Auditors.
Through the above analysis, we can see the different characteristics of the internal and external auditNeither substitutes for one another, and can not be mutually exclusive, the two different but related, and therefore should be and can be coordinated to complement each other.
翻译结果(英语)2:
7, and in audit report of role Shang, internal audit report only as this units for operating management of reference, external does not since mirror card role, cannot to outside open; national audit except involves commercial secret or other should not be open of content outside, audit results to external publicity; social audit report is to to outside open, on investors, and creditors and the social public is responsible for, has social mirror card of role.
8, in auditing on an object, State Audit to all levels of Government, institutions and large backbone enterprise financing income and expenditures and fund operations mainly; social auditing objects including all profits and non-profits;Object is the unit and is a member of the internal audit units of financial revenue and expenditure, financial, economic activity.
9, and in audit permission Shang, national audit representative national interests, on was audit units of illegal disciplinary problem both review right 更多:https://www.bmcx.com/ , also has processing right; social audit only on clients specified of was trial units of related economic activities for review, and mirror card; internal audit has review processing right, but its within service decided has its mandatory and independence more national audit weak, its review conclusions also no social audit of social authoritative high.
10, and on the nature of the audit and supervision, belonging to the administrative supervision of national audit, mandatory;Social auditing belongs to the social monitoring, national laws can only be provided which enterprises must be validated by the auditing of social auditing organizations, social audit by audit firms and organization relationships are bi-directional between voluntary choice; internal audit is self supervision.
11, in accordance with audit criteria, national audit is based on guidelines developed by the Audit Commission national audit norms; social audit audit guidelines is based on China's independent auditing standards established by the Association of Chartered Certified Accountants; internal audit was based on the Chinese Institute of internal auditors internal auditing guidelines.
By the above analysis, features can be seen in the internal audit and external audit,Are not interchangeable, nor mutually exclusive, both linked to distinct, it should and can be coordinated and complementary.
翻译结果(英语)3:
7, in the audit report on the function of the, internal audit report only as the units of the operation and management of the reference, foreign not verification role, not to the outside public; In addition to national audit involving trade secrets or other private content outside, audit results to foreign public; Social audit report to the outside world is open,For investors, creditors and the social public is responsible for, with the function of social identification.
8, in the audit object, the national audit to governments at all levels, institutions and large backbone enterprise financial financial revenues and expenditures and capital operation is given priority to, Social audit object, including all the profit and non-profit unit;Internal audit object is this unit and its subordinate units budgetary revenues and expenditures and financial revenues and expenditures and economic activities.
9, in the audit jurisdiction, the national audit on behalf of the interests of the state, to the auditees' illegal discipline problems both review power 更多:https://www.bmcx.com/ , also have discretion;Social audit only designated by the trustor auditee relevant economic activities for review and verification; Internal audit has review discretion, but its introverted service to the mandatory and national audit independence is weak, the review conclusion also have no social audit social authority high.
10,In the nature of the audit supervision, the state audit belongs to administrative supervision, have mandatory; Social audit belong to social supervision, the national legal regulations only what enterprise must by social audit organization audit verification, and the audit enterprise and social audit organization is two-way voluntary choice between relations;Internal audit is self supervision unit.
11, in the basis of audit criterion, which is the basis of the national audit criterion is formulated the national audit criteria; Social audit according to audit criterion is formulated by the Chinese institute of certified public accountants independent audit criterion;Internal audit is based is China's internal audit association set of internal audit standards.
through the above analysis, we can see that the internal audit and external audit each have their own characteristics, both neither can substitute mutually, will not mutually exclusive, both has distinction to have connection again, so should and can coordinate with each other, complement each other.
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