当前位置:首页 » 翻译 
  • 匿名
关注:1 2013-05-23 12:21

求翻译:标准认为,COSO框架能确认出内部控制的三大主要目标,即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章。而COSO以往对财务报告的内部控制观点不包含运营目标和合规性目标。不过,这两个目标与财务报表的表达与披露直接相关,有必要含在财务报告的内部控制中。而这三大目标都会对财务报告产生重大的影响,是关于财务报告的内部控制的组成部分。此外,标准将控制环境、风险评估、控制活动、信息和沟通、监控作为框架的五大组成要素,服务于上述三大目标。是什么意思?

待解决 悬赏分:1 - 离问题结束还有
标准认为,COSO框架能确认出内部控制的三大主要目标,即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章。而COSO以往对财务报告的内部控制观点不包含运营目标和合规性目标。不过,这两个目标与财务报表的表达与披露直接相关,有必要含在财务报告的内部控制中。而这三大目标都会对财务报告产生重大的影响,是关于财务报告的内部控制的组成部分。此外,标准将控制环境、风险评估、控制活动、信息和沟通、监控作为框架的五大组成要素,服务于上述三大目标。
问题补充:

  • 匿名
2013-05-23 12:21:38
Standard that, coso internal control framework can be identified three main objectives, namely efficiency and effectiveness of operations, reliability of financial reporting, and compliance with applicable laws and regulations. The coso previous internal control over financial reporting point of vie
  • 匿名
2013-05-23 12:23:18
Standard view, able to acknowledge COSO internal control framework of the 3 major objectives, namely, operating efficiency and effectiveness and reliability of financial reporting and compliance with applicable laws and regulations. The financial reports of the past and COSO view does not contain in
  • 匿名
2013-05-23 12:24:58
The standard believed that, the COSO frame can confirm the internal control three big essential targets, namely the operation efficiency and the effect, the financial report reliability, as well as abides by the law suitable and the rules and regulations.But COSO formerly did not contain the operati
  • 匿名
2013-05-23 12:26:38
Standard view, COSO framework identified three main objectives of internal control, efficiency and effectiveness of operations, reliability of financial reporting, as well as compliance with applicable laws and regulations. COSO internal control over financial reporting in the past view does not con
  • 匿名
2013-05-23 12:28:18
 
 
网站首页

湖北省互联网违法和不良信息举报平台 | 网上有害信息举报专区 | 电信诈骗举报专区 | 涉历史虚无主义有害信息举报专区 | 涉企侵权举报专区

 
关 闭