ethical audit 中文意思是什麼

ethical audit 解釋
利用道德條款進行審計
  • ethical : adj. 1. 倫理的，道德的；倫理學（上）的；合乎道德的。2. （藥品）合乎規格的，憑處方出售的。adv. -ly ,-ness n.
  • 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. 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。
  2. The audit committee shall receive, retain, investigate and act on complaints and concerns of employees and other third parties regarding questionable accounting, internal accounting controls and auditing matters as well as serious violations of the company code of ethical conduct, violations of the company policies, fraud or other serious misconduct and legal activities

    審計委員會負責接受、保存、調查和處理內部員工和第三方就公司財務會計和審計、違反公司職業道德和行為規范、違反公司規章制度、欺詐或其它違法違規行為進行的舉報。
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