论文摘要汉译英在那里

来源:百度知道 编辑:UC知道 时间:2024/06/15 19:49:50
摘要:在现代企业制度下内部审计除了具有经济监督、经济评价和经济鉴证三大基本职能外,还有管理控制和内部服务职能,呈现几大发展趋势: 内部审计的主要职能从查错防弊向为内部管理服务方面转变内部审计人员从单纯的会计人员向复合型审计人才转变;从财务审计向经营审计和管理审计发展;从事后审计向事前审计发展;从手工审计向计算机审计发展;从账项基础审计向风险导向审计发展。

Abstract:
In the modern enterprise system of internal audit in addition to economic supervision, and economic evaluation of the economic monitoring the three basic functions, there are management control and internal services functions, show several trends: The main function of internal audit from the Anti-Chacuo Disadvantages to the service for internal management changes in the internal audit staff from simple to complex accounting audit personnel changes from the financial audit to the audit and management audit of business development in the post-audit prior to the audit; audit from the manual to the development of computer audit; Based on accounts from the audit to the audit risk-oriented development.

The management audit besides has the economical surveillance, the economic evaluation and the economy under the modern enterprise system verifies three big basic functions, but also has the supervisory control and the internal service function, presents several big tre