Vertaling van "the external audit function" in Chinees
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外部审计职能
外部审计工作
The review had confirmed that the external audit function was more independent and better safeguarded from management interference than the internal audit function.
审查证实,与内部审计职能相比,外部审计职能更加独立,并在免遭管理层干预方面更有保障。
Regarding independence, the review confirmed that the external audit function is indeed more independent and better safeguarded from management interference than is the internal audit function.
就独立性而言,审查强调,外部审计职能的确比内部审计职能更加独立,可更有效地避免来自管理层的干扰。
In principle the relevant agreements, contracts and FRR should define the nature and scope of the external audit function, the responsibility of the SAI and the staff engaged in the audit, the independence and access to records, personnel and assets in the conduct of the audit, the authority and adequate resources to carry out the audit, the professional and ethical standards applied, the terms and conditions of employment and the reporting requirements.
In order to enhance the work of the external audit function, some SAIs regularly assess their audit engagements even if the responsibility for establishing adequate audit arrangements rests with the audited entity.
The Inspectors consider the above as a loophole in the external audit function at the United Nations system organizations that should be resolved by the legislatives/governing bodies.
检查专员认为上述现象是联合国系统各组织外部审计职能中的一个漏洞,应由立法/理事机构加以解决。
The Inspector notes that Member States have taken the decision to rotate the external audit function.
检查专员注意到,成员国已经决定就外部审计职能进行轮换。
Such interaction now continues with the audit team of the United Republic of Tanzania National Audit Office, which assumed the external audit function for UN-Women on 1 July 2012.
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