board of audit 中文意思是什麼
board of audit
解釋
會計檢查院-
The chief audit executive should obtain an understanding of management ' s and the board ' s expectations of the internal audit activity in the organization ' s risk management process
審計執行主管應該理解管理層和董事會期望內部審計部門在機構的風險管理過程中起什麼作用。 -
However, information from a comprehensive risk management process, including the identification of management and board concerns, can assist the internal auditor in planning audit activities
但是，來自綜合性風險管理過程的信息（包括對管理層和董事會所關心問題的確認）有助於內部審計師計劃審計工作。 -
The board of directors shall keep a copy of the latest financial report of the credit union together with the audit report, hung in a conspicuous place at the registered office of the credit union
董事會常備本社最近之年度財務報告書，及查帳報告書，張貼于本社登記之辦公地點顯著位置。 -
Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules
專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。 -
Boc hong kong holdings limited has announced that the audit committee of its board and the independent non - executive directors will immediately investigate these allegations and that meanwhile acting appointments have been made to ensure that the operations of the group are not disrupted
中銀香港控股有限公司宣布其董事會的稽核委員會及獨立非執行董事已決定立即對此問題作出調查，同時正在作出代職安排，以確保該集團經營不受影響。 -
Dr cheung has been a member of the university council since 1991 and holds a number of positions as member of the audit committee, the honorary fellowship committee, the terms of service committee, the board of advisors for staff appointment, committee on donations, the 40th anniversary celebration organizing committee, the 40th anniversary fund raising committee, the 40th anniversary banquet steering committee, and the professor wu jie - ping fund management committee
張博士自一九九一年起出任中大校董，並擔任審核委員會、榮譽院士委員會、教職員服務規則委員會、 ?聘諮詢委員會、捐贈委員會、中大四十周年校慶籌備委員會、中大四十周年校慶籌款委員會、中大四十周年校慶晚宴督導委員會和吳階平基金管理委員會等委員。 -
And line up volunteer professional advisory services on hr, financial management for agency members, roundtable on leveraging staff communication in change management was organized with the objectives to share experiences and good practice in managing internal communication for change and organizational development. besides, the hong kong society of accountants and the council launched a joint project of accountant ambassadors to assist agencies board of directors in carrying out their functions of financial management and internal audit
曾舉辦處變不驚始於員工溝通知識分享會，邀請醫管局及機構會員分享內部溝通的策略及經驗；與香港會計師公會合辦會計師大使計劃，為機構董事局在財務策劃及管理方面提供義務協助。 -
The board reviewed the statistical activities and developments undertaken since the previous meeting held in early june 1999. it also considered several specific items at the meeting. these included y2k readiness in the census and statistics department ( with up - to - date progress report on internal audit on y2k compliance and contingency planning ) ; preparation for the 2001 population census ; release of deseasonalized data series ; implementation of electronic data interchange for trade declarations and cargo manifests ; and implications of electronic commerce for statistical work
除檢討自上次一九九九年六月會議后的統計工作和發展外，委員于該次會議上討論了數項具體事務，包括政府統計處就過渡公元二千年所作的準備（包括進行內部審核以確定電腦系統符合公元二千年運作和制定應變計劃的最新進度報告） 、二零零一年人口普查的籌備情況、發布去除季節性變異后的數列、電子資料聯通計劃于處理貿易報關表和貨物艙單的實施情況，以及電子貿易對統計工作的影響。 -
In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。 -
The analyst will work with the internal controls manager in communicating findings and recommending actions to management and reporting all significant and / or material findings to the audit committee of the board of directors
分析師需協助內部控制經理，就有關決定和調研結果與管理層進行溝通，建議可採取的措施；並將任何重大或實質性的調查結果上報董事會審計委員會。 -
Cpi s mission is reinforced by the board of supreme audit and the inspector general s office within each ministry
最高審計委員會board of supreme audit下稱審計委員會和各部的檢察辦公室inspector general s office協助公署執行反貪工作。 -
This paper set forth the internal audit principle, such as independent, objectivity, benefit, efficiency. accordingly, this paper set up the internal audit system of state - owned commercial bank and the internal audit mode of commercial bank under the supervision by the audit committee leaded by the board of supervisors. this paper definitude the internal audit in concern on the internal audit system, such as the aim, scope, function, content, mode, emphases and resort
本文提出了商業銀行內部審計制度重建的原則：整體性原則、動態性原則、審計環境適應性原則、效益性原則、人本原則、責任原則，並在此指導下，構建了國有商業銀行的內部審計制度體系，建立了監事會領導下的審計委員會為主導的商業銀行內部審計模式，在國有商業銀行內部審計機制方面，明確了國有商業銀行內部審計的目的、職能、內容、方式、重點、手段。 -
Assurance of compliance is given and monitored each year. compliance with the code is subject to review by the board supported by the audit committee of the board and the corporate risk committee
我們為這個承諾而奮斗著，金科人是平凡的，也是偉大的，因為我們已經向自己承諾我們必須是最好的。 -
How to improve the modern enterprise management system of internal control systems, the authors believe : should strengthen internal control theory research, and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern, the introduction of independent directors system, improve corporate governance structure ; strengthen enterprise crisis management awareness, the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit, with the establishment of modern enterprise system suited to the internal audit model, and improve enterprise effectiveness and efficiency of internal controls
如何完善現代企業治理機制下的內部控制制度，筆者認為：應加強內部控制理論的研究，建立健全內部控制的標準體系;重新安排我國董事會的權力格局，引進獨立董事制度，完善公司法人治理結構；加強企業危機管理意識，建立企業風險控制系統；推行以人為本的人力資源管理策略；加強內部審計的獨立性，建立與現代企業制度相適應的內部審計模式，提高企業內部控制的效果和效率。 -
The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively
條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。 -
Coupled with improvements in the course administration and funding arrangements, the board has strengthened audit checks of training bodies in every aspects, such as course administration, accounting records, placement and retention rates
為了確保課程改革能配合社會發展和用家需求，本局加強了對培訓機構的審計工作，包括就課程行政、會計記錄、就業率及留職率等。 -
4 a board meeting shall be convened at least once a year within the first quarter of a financial year given that an audit report has been issued for the previous financial year
4隻要前一財政年度的審計報告已經出具，董事會會議每年至少應在該財政年度的第一季度內召開一次。
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