西柚不是西游 -
The independence of the economic monitoring activities is the essence of the audit. In order to fully reflect the nature of the audit, the agency set up in the audit work of the audit process, must abide by the principle of independence, including what is concerned, firstly, an independent body, the audit agency should be independent of the audited units in order to more effectively the conduct of economic supervision to ensure that the use of independent audit institutions of an independent audit of the right to examine, among other things to make an objective and fair evaluation and certification, give full play to the role of audit and supervision. The second is an independent staff. Auditors perform the audit business, must be in accordance with the audit scope, audit contents, audit procedures and independent thinking. Insist on an objective and fair, the fact is that the spirit of making fair and rational evaluation and conclusions, shall not be subject to any departments, units and individuals interference. Third Audit Institutions must also maintain its economic independence, economic independence means the audit agency or organization must have the financial resources of certain laws and regulations do guarantee, free from the constraints units being reviewed to ensure that audit institutions or organizations, the needs of the development ! If there is no independent oversight of economic activities, there will be no audit reliability. Auditors also need to audit the reliability of the personal capacity. In the implementation of practical work and writing the audit report, should abide by the strict attitude should be. Specific terms of the audit agency should be a certain amount of accounting, management, economic analysis and expertise of the experts: the auditors to check the accounts of accounting, financial accounting reports on the authenticity, legitimacy of the judge, the benefits of economic activity of evaluation, are based on professional and technical knowledge and experience basis. 2:00 above is to ensure that audit the reliability of the most basic components
CarieVinne -
The economic independence is the essence of audit supervision. In order to fully reflect the essence of audit, the audit institution in the audit work setting process, must abide by the principle of independence, including, first, the institution, the audit institution shall independently independent of the auditees, more effective supervision, ensure the economic use of independent audit institutions, the independent audit matters to review and make objective proof, give full play to the audit supervision. The second is the personnel of independence. Auditors to execute audit according to audit scope, audit contents, procedures and auditing of independent thinking. Insist that objective, the spirit of the fair sex, and reasonable evaluation and conclusion, not by any departments, units or individuals. The third audit institutions must also keep economic independence, financially independent audit institutions or organizations refers to the economy must have certain laws, regulations, not be doing that censorship, to ensure the development of audit institutions or organizations need. If there is no independent economic activity, no audit supervision of reliability. The reliability of the audit also needs the auditor individual ability. In the actual work and write audit report, the strict attitude should be strictly. Concrete is auditing institutions shall be a certain number of accounting, management, economy and professional knowledge composition analysis of expert of accounts, auditors to check, financial and accounting reports of authenticity, legality, the efficiency evaluation of economic activity, is based on the professional technical knowledge and experience of the foundation. Above two points is the most basic guarantee the reliability of the audit
ardim -
累死了，全部是我手翻的，保证通顺。你的原文有问题，文中明明总结了三点，为什么最后总结说“以上二点”，矛盾了。
Independent economic supervision is the essence of auditing.
In order to fully reflect the essence of auditing, the audit institution must abide by the principle of independence when they are setting the auditing work process, which including the following,
first, the independence of the institution . The auditing institution shall be independent from the auditees, so that they can
supervise more effectively , use their rights independently, give equitable review , make objective proof,
and fullly carry on their supervision.
The second is the independence of staff .
When the auditors are doing auditing ,they must considedr it independently by the audit scope, audit contents,and the procedures .
Adhere to objective attitude and the spirit of seeking truth from facts, make fair and reasonable evaluation and conclusion,not influenced by any departments, units or individuals.
The third is that auditing institutions must keep financial independence.
Financial independence means that there must be some laws to ensure the auditing institutions or organizations" income, let them economicly free from the auditees.
In this way the needs of the auditing institutions or organizations "developement can be ensured .
If there is no independent economic auditing activity, neither will there be reliable auditing supervision. The reliability of the auditing also needs the auditors" individual ability.
When doing the auditing work and writing the report, one should have a strict attitude . Speaking Specificly , auditing institutions shall be made up from a certain number of accounting, management, economy expert analysis and professional knowledge :
Auditors "examination on accounts , authenticity and legality on report , the efficient evaluation of economic activity, are all based on the professional knowledge and experience.
The two aspects above are the most basic factors to guarantee the reliability of the auditing.
阳光下的日耳曼尼亚 -
靠！！叫外国人帮你啦......或者请个翻译。
Sorr.I can"t.
bikbok -
incredible！
豆豆staR -
sorry,i can"t help you
再也不做站长了 -
Something nothing