术语“国际审计”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000188 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 国际/审计/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 国际审计指南international auditing guideline 国际审计准则International Standards on Auditing |
| 编纂人 Compiler | 徐海江 |
| 编纂日期 Date of Compilation | 2015-08-12 00:00:00 |
汉英语境1
英译术语:
international auditing
汉语语境:
企业社会责任报告应获得与财务报告同等的地位和分量，但要想达到这一目的并获得投资者的信任，必须对其进行独立审验。为此，一些国家的会计组织和国际非营利组织均着手制订了企业社会责任报告的具体审验标准，其中应用最为广泛的是由“国际审计与鉴证准则委员会”发布的ISAE3000和由“社会和伦理责任协会”发布的AA1000审验标准。这两大标准既相互独立、各有侧重，又相互联系、互为补充，也为我国企业社会责任报告的第三方审验提供了有益启示。
英语语境:
Corporate social responsibility （CSR） report should attain the same level of recognition as financial report. However, to achieve this purpose and gain the investors'confidence, the CSR report must be independently assured. Thus some national accounting organizations and international non-profit organizations both have taken action to set up assurance standards. Among those standards, the most widely used standards are ISAE3000 issued by International Auditing and Assurance Standards Board and AA1000 Assurance Standards issued by Institute of Social and Ethical Accountability. These two assurance standards are not only independent of each other on their focuses, but also interrelated and complementary to each other. Furthermore, these assurance standards provide a positive reference for independent assurance of Chinese CSR reports.