作為一個公共實體的內(nèi)部控制系統(tǒng)組件的內(nèi)部審計【外文翻譯】

1、外文翻譯原文：THEINTERNALAUDITASACOMPONENTOFTHEPUBLICENTITIES’INTERNALCONTROLSYSTEM1.IntroductionTheeticalaspectsTheInternationalStardsofAuditbasicallyrepresentexamplesofagoodpracticeinfinancialauditthroughoutthewldsoastobeunit

2、arilypracticedbothasganizationexercising.Theyrefertotheprincipalsoftheganizationoftheentirefinancialsystemalsototherulesofpracticingsothatalltheauditsareabletoprofessionallyunderstwitheachother.AccdingtoTheInternationalS

3、tardsinthedomainfinancialauditrepresentsaverificationcertificationindependentlycarriedoutbyaresponsibleprofessionalasfarastheannualaccountsfinancialstatementsofanycompanyareconcernedaimingatexpressingtheiropinionconnecte

4、dtotheaccuracyofinfmationissuedbythesecompanies’syntheticdocuments.?Followingthisdefinitionthemainacteristicsoffinancialauditare:?theindependenceasfarasbothitsganizationendexerciseareconcerned?itreferstotheinfmationcomin

5、gfromfinancialstatements?itispracticedbythehighestcompetitiveprofessionalsinthefield?itaimsatexpressinganopinionregardingtheaccuracyoftheinfmationissuedfromfinancialstatementsAlltheserequirementsbeingmetthefinancialaudit

6、mayincreasethecredibilityoftheinfmation.Thisisactuallytheextremelyimptantpurposeofthefinancialauditinotherwdsitsvitalfunction.Asitisknownthebasisinfinancialauditiswellestablishedbythefollowings:?InternationalSTARDSoffina

7、ncialaudit?InternationalSTARDSofaccounting.fcompaniesfromoutside.Thusitiscalledeitherinternalexternalaudit.Themostimptantpointofviewconsistsinseeingfinancialauditasthefollowings:anauditofsystems(whenitsareaofactivityrefe

8、rstoeitheroneallofthecompanies’systems)asanauditoftheperfmance(whenaretakeninaccounttheeconomicnessefficiencyeffectivenessofeconomicfinancialtransactions)finallyasanauditofregularity(whenitisexerciseduponthewayofrespecti

9、ngthelawsalltheotherrules).Regardlessofwhatkindoffinancialauditanauditexercisesitisextremelyimptanthismission’sresultstobecredible.Fthatthechiefthingissupposedtobetheindependence.Eventhoughotherrequirementssuchas:objecti

10、vityintegrityprofessionalismwouldbemetthelacksoftheindependencewillleadtothoseconclusionsasaresultrecommendationswhicharealwayssuspectedtobeunfairtherefeuseless.TheinternalpublicauditisasTheInternationalStardsofAuditreco

11、mmendacomponentpartofwhatiscalledtheinternalcontrolsystemitissetuptobesubdinatedtothemanagerofpublicentity.Duetothispositionitsindependenceseemstobeaffected.Sometimesthemanagersaretemptedtointerfereinthefinancialauditact

12、ivityfromthepositionofbeingentitledtodothat.Finstancetheywishtodecideupontheobjectiveswhichhavetobenotallowedtobeplannedfcontrol.Othertimestheganizationconnectionswithothertypesofcontrolinsideapublicentityleadtoanobjecti

13、vetemptationofinvolvingfinancialauditsindifferentotheractivitiesthanfinancialaudit.Therefeonemaysaythattheinternalpublicaudithasarelativeindependence.Indertoincreasetheindependenceoftheinternalpublicauditthestatetookadec

14、isiontosubdinateitdoublybothtothepublicmanagerstoastatespeciallycreatedganism.Inthiswaythestatethoughtofincreasingtheganizationalindependenceofinternalpublicauditofcontrollingtheactivityoftheinternalauditsaswell.Buthowwi