accountability audit 中文意思是什麼

accountability audit 解釋
經濟責任審計
  • accountability : n. 有責任，有義務。
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest

    獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。
  2. This charter defines and identifies the mission, objectives, scope, authority and accountability of the internal audit division

    本規章闡明和確定內部審核處的使命目標工作范圍權力和問責性。
  3. According to theories of public accountability relationship and national audit nexus, the general objective of national audit lies in providing attestation information of discharging of the public accountability independently

    根據公共受託責任關系理論與國家審計關系理論，國家審計總目標在於獨立地提供公共受託責任履行情況的鑒證信息。
  4. National audit come from public accountability relation, and serves for it

    國家審計起源於公共受託責任關系，又服務于公共受託責任關系。
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