术语“审计报告”的详细信息

英译术语:

auditing report

汉语语境:

为了规范内部控制审计业务，财政部等五部委下发了《企业内部控制基本规范》和《企业内部控制审计指引》，要求从2011年度开始逐步推行注册会计师内部控制审计业务。由于这是一项新兴的审计实务，无论是国外还是国内，针对企业内部控制审计的理论研究还比较少，且比较零星，滞后于审计实务发展的需要，也尚未形成比较系统的理论。从对2011年规范类和自愿试点类上市公司开展内部控制建设、评价与审计的实际情况来看，公司管理层和注册会计师对于如何界定、分类内控缺陷，注册会计师如何开展整合审计，恰当地出具内部控制审计报告，披露内部控制有效性的信息，存在不同的理解和做法，甚至比较混乱。因此，开展注册会计师对企业内部控制审计的理论研究，对于指导实务工作的开展，解决实务中碰到的一些困难和疑惑，进一步完善我国的内部控制审计准则和应用指南，是一个迫切的需要，具有现实和长远的意义。

英语语境:

On April 26, 2010, the five ministries again jointly issued the internal control guidelines (referred to as “ guidelines"), which represents that the internal control system for Chinese enterprises have been set up. According to the Standards and Guidelines, Chinese CPAs start to perform internal control audit over financial reporting from 2011.Since internal control audit is a new audit practice, the theoretical study of internal control audit is still relatively rare and sporadic both domestic and international, which has not set up a more systematic theory and lags behind the audit practical development needs. From the internal control construction, assessment and audit performance results in 2011for compulsory and voluntary listed companies, which shows most companies management and auditors have different understanding and application, even confusion about how to identify, classify internal control deficiency, perform integrated audit, produce internal control audit report, disclose internal control effective information, etc. Therefore, it is an urgent need for realistic and long-term meaning to start the internal control audit study in order to better guide the audit practice, solve the difficulties and doubts encountering in practice, further improve China's internal control auditing standards and application guidelines.