UC知道请求翻译一段和审计有关的英文
来源：百度知道 编辑：UC知道 时间：2024/05/29 23:17:39
ASA315.45
The auditor reviews performance of the entity, according to what management sees as the KPIs
Bear in mind that performance measures can create pressures on management to achieve them, or if not, manipulate financial information to look like they have been achieved
The auditor reviews performance of the entity, according to what management sees as the KPIs
Bear in mind that performance measures can create pressures on management to achieve them, or if not, manipulate financial information to look like they have been achieved
ASA315.45
审计人员按照管理层视为KPI（关键业绩指标）的指标对组织的表现进行评估。
请记住业绩测评可能对管理层产生压力以实现业绩，或者，在不能实现业绩的情况下，操纵财务信息使之看起来他们已经实现了业绩。
ASA315.45
审计人员按照管理部门视为的关键绩效指标对组织的工作进行评估。
但请注意工作绩效的评估可对管理部门施加压力以达到指标，或者，在未实现工作绩效指标的情况下，可操纵财务信息使之被视为已经达到该指标。