请将下面文件翻译中文

来源:百度知道 编辑:UC知道 时间:2024/06/20 23:45:38
Chapter 2
ExternalQuality Assessment: A Business-focusedQuality Assessment
Overview of the External Quality Assessment Process
Chapter 1 of this Quality Assessment Manual discusses the concepts of the business-focused approach to QA. While these assessments should still result in an opinion on the IA activity’s conformance to The IIA’s Standards, stronger emphasis will be on suggestions for enhancing audit processes and other ways to improve the effectiveness of the IA activity. This approach embraces the successful practices of the profession and emphasizes risk management, control, and gover¬nance processes as important areas for auditors to consider. QA recommendations are focused on opportunities for improvement and are offered to enhance the IA activity’s ability to add value.
The external QA process involves the CAE in deciding the scope of the QA, as well as any specific objectives. The QA team leader and members are selected based on the QA scope and obj

嗯,我敢大胆的猜测这一定是英文,绝不是中文!谢谢!

第2章

ExternalQuality评估:商业focusedQuality评估

总观的外部质量评估程序

第1章的质量评价手册讨论的概念企业为重点的办法,质量控制。虽然这些评估应仍然导致意见监督活动的一致性,以国际投资协定的标准,更有力的重点将放在加强审计建议的程序和其他方式更有效地监督活动。这种方法包含了成功做法的职业,并强调风险管理,控制和治理¬治理进程的重要领域的审计考虑。质量保证建议的重点是改进的机会,并表示愿意加强监督活动的能力,增加产品价值。

外部质量保证过程涉及的CAE在决定的范围,质量保证,以及任何具体目标。质量保证小组组长和成员的基础上选定的质量保证范围和目标,所确立的CAE技术和/或其他要求的质量保证。团队成员应适合进行质量控制。团队领导通常是前CAEs 。其余小组成员,或已,从业人员在经理级以上,有些应该有适当的行业经验和其他有用的背景。这个过程也应确保该办法充分考虑到预期的执行管理和审计委员会。

查字典,有助于记忆.

第二幕: