economic benefit auditing 中文意思是什麼
economic benefit auditing
解釋
經濟效益審計-
Economical responsibility audit, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfil
經濟責任審計，是特指審計機關或其他審計組織，接受有關部門的委託，依據國家法律法規和有關政策，審計領導幹部任職期間所在部門、單位財政收支、財務收支真實性、合法性和效益性，以及領導幹部本人對有關經濟活動應當負有的責任，包括主管責任和直接責任，藉以評價領導幹部履行經濟職責情況的較高層次的經濟監督活動。 -
Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations
內部審計是在本單位主要負責人或者權力機構的領導下，由單位內部設置的獨立審計機構和配備的專職審計人員，根據有關法規、制度，採用一定的程序和方法，獨立監督和評價本單位及所屬單位財政收支、財務收支、經濟活動的真實、合法和效益的行為。 -
The existence of economic incentives reduces the auditor ’ s negotiated strength in front of the audit client. when the audit client ’ s importance increases, that is to say the auditor ’ s negotiated strength improves, the auditor as a rational economic man is likely to pursue his benefit extremely farther, sacrificing the auditing quality ? ? reporting favorably to more important client
經濟依賴性的存在降低了審計師在審計客戶面前的談判力，當審計客戶的重要性增大時，即增強了審計客戶的談判力，作為理性經濟人的審計師極有可能追求自己利益的最大化而犧牲審計質量? ?出具有利於重要客戶的審計意見。
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