- auditors' responsibilities
- "金山词霸2003法学大词典":
审计师的职责
English-Chinese law dictionary (法律英汉双解大词典). 2013.
auditors' responsibilities
Look at other dictionaries:
Statement of Responsibilities of the Internal Auditor — A document of the *Institute of Internal Auditors that elaborated the responsibilities and functions of internal auditors. The Statement was first issued in 1947, and revised several times in the following decades, when it became known as the… … Auditor's dictionary
division of responsibilities — An alternative term for *segregation of duties … Auditor's dictionary
Cohen Commission Report — A U.S. report of 1978 that reviewed external auditor responsibilities. The Cohen Commission was established by the *American Institute of Certified Public Accountants, and it was named for its chairperson. The full title of the report was the… … Auditor's dictionary
Sarbanes-Oxley Act 2002 — A U.S. legislative act passed in July 2002. Named for two U.S. senators, the Sarbanes Oxley Act was designed to shore up investor confidence and to reform aspects of *corporate governance and the regulation of listed corporations. Massive frauds… … Auditor's dictionary
profession — A skilled occupation that requires a high level of expertise and that fulfills a public service. The three traditional learned professions are divinity, law, and medicine, but from the nineteenth century a number of new professions arose,… … Auditor's dictionary
agency theory — The relationship between two parties, a *principal and an *agent, in which the latter represents or acts on behalf of the former. *Agency costs may arise if the goals of a principal and agent are not congruent: an agent, in other words, may be… … Auditor's dictionary
audit — An independent review of an asset, liability, activity, organization, or set of *financial statements. Audits are usually performed to support or refute defined *audit objectives, and normally result in an *audit opinion on the matter under… … Auditor's dictionary
conflict of interest — An incompatibility between an individual’s rights and responsibilities. *Rewards gained by an individual from a conflict of interest are generally regarded as unethical, and they may also breach legislation or Regulations. For example, an… … Auditor's dictionary
Governmental Accounting Standards Board — GASB The U.S. *public sector accounting standards setting organization. Based in Norwalk, CT, and established in 1984, the GASB’s Web site states that its mission is to establish and improve standards of state and local governmental accounting… … Auditor's dictionary
internal audit charter — A document that sets out the purpose, authority, responsibilities, and scope of work of an *internal audit function (IAF). The charter is often considered to be an audit function’s constitution, and its subject matter typically includes some or… … Auditor's dictionary
International Corporate Governance Network — ICGN An organization dedicated to the global promotion of *corporate governance. Founded in 1995, and with its administrative base in London, the ICGN is a forum for auditors, bankers, corporate governance experts, institutional investors, and… … Auditor's dictionary
