有谁知道"compliance audit report"是什么意思?
来源:百度知道 编辑:UC知道 时间:2024/05/25 07:12:34
这是注册审计师 CIA 的相关东西啊
compliance audit report
==合规性审计报告
a. IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA专业实务框架(如,《职业道德规范》、《标准》、《实务公告》)
b. Other professional., legal, and regulatory standards
其他专业的、法律的和法规的标准
2. Maintain awareness of potential for fraud when conducting an engagement
在实施审计业务时要保持防范潜在舞弊的意识
a. Notice indicators or symptoms of fraud
注意舞弊的迹象和征兆
b. Design appropriate engagement steps to address significant risk of fraud
设计适当的审计业务步骤以应对重大的舞弊风险
c. Employ audit tests to detect fraud
采用审计测试以发现舞弊
d. Determine if any suspected fraud merits investigation
确定是否应该对任何可疑的舞弊进行调查
3. Collect data.
收集数据
4. Evaluate the relevance, sufficiency, and competence of evidence.
评估证据的相关性、充分性和适当性
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