财务的内控审计方面的 英翻中！ 谢谢 急用！要求准确翻译

来源：百度知道 编辑：UC知道 时间：2024/09/25 21:20:46
1.Observations and suggestions about operational or administrative efficiencies, business strategies, and other items of perceived benefit to the organization that go beyond internal control related matters and, in the auditor’s judgment, are not deficiencies, and that the auditor chooses to communicate for the benefit of management.

2.Exists when the design or operation of the control does not allow management or its employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

3.A control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data (basic financial statements and footnotes) reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity's financial s

1. Observations and suggestions about operational or administrative efficiencies, business strategies, and other items of perceived benefit to the organization that go beyond internal control related matters and, in the auditor’s judgment, are not deficiencies, and that the auditor chooses to communicate for the benefit of management.
1。关于日常工作和管理成效，商业策略，和其他超出审计范围和内部管理问题之外的但对公司有利的问题和建议等，不是缺陷。审计人员会为了对公司有利而选择向管理层报告。

2. Exists when the design or operation of the control does not allow management or its employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.
2。在以下情况时存在，当管理的设计和执行不能让管理层和员工在日常职能操作时及时避免和发现错误。

3. A control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data (basic financial statements and footnotes) reliably in accordance with generally accepted accounting princ