| 单词 | 审计 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 审计 verb—audit v审计 noun —audits plless common: auditing n 审计 noun, plural —auditors pl审计 —examine financesExamples:审计师 pl—auditors pl 审计办 n—oia n 水审计 n—water audit n See also:审—carefully • try (in court) 审 adj—prudent adj 计—meterAE • gauge • compute • ruse • surname Ji • regard as important
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我们认为，我们获得的审计证据 为我们发 表 审计 意 见 提供了充分和适当的依 据。 daccess-ods.un.org | We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. daccess-ods.un.org |
721 200 美元的经费用于支付培训活动方面的差旅费，尤其是：驻 地 审计 工作人员和总部审计员参加在恩德培举行的年度内 部 审计 大 会的差旅费(321 200 美元)；咨询人在年度内部审计大会 期间前往恩德培举行各种培训所需差旅费 (32 800 美元)；首席驻地审计员到 纽约参加年度规划会议的差旅费(90 400 美元)； 来自内罗毕、纽约和维也纳以及维持和平行动的 12 名调查员参加的面试技巧基 本和高级外部课程的差旅费(89 600 美元)以及所有调查员前往纽约参加务虚会， 接受培训的差旅费，以期改善对可能不当行为进行的调查(167 500 美元)；检查 与评价司工作人员参与关于维持和平行动方案评价的高级培训课程(19 [...] 700 美 元)。 daccess-ods.un.org | The provision of $721,200 would cover travel requirements in connection with training activities, [...] specifically: travel of [...] resident audit staff and Headquarters-based auditors to participate in the annual internal audit conference in Entebbe ($321,200); travel of consultants to conduct various training courses during the annual internal audit conference in Entebbe ($32,800); and travel of the chief resident auditors to New York [...]for the annual work-planning [...]conference ($90,400); the travel of 12 investigators from Nairobi, New York, Vienna and peacekeeping operations to participate in external courses on basic and advanced interview techniques ($89,600), as well as travel for a retreat in New York to train all investigators with a view to improving the conduct of investigations of possible misconduct ($167,500); and participation of Inspection and Evaluation Division staff in advanced training courses on programme evaluation of peacekeeping operations ($19,700). daccess-ods.un.org |
需要特别注意的其他问题，包括发展国家办事处在国家供应和采购方 面的能力，以及改进审计定义 、评级以及财务细则和条例。 daccess-ods.un.org | Other issues requiring special attention were developing the capacities of country [...] offices in national supply and procurement, [...] and improving audit definitions and [...]ratings and financial rules and regulations. daccess-ods.un.org |
他还提请注意独立审计咨询 委员会(审咨委)关 于内部监督：2012-2013 [...] 两年期方案预算的报告 (A/66/85)；秘书长转递的联合检查组(联检组)题为 “联合国毒品和犯罪问题办公室的管理和行政审查” 报告的说明(A/66/315)，以及秘书长和联合国系统行 [...] 政首长协调理事会(行政首长协调会)的意见(A/66/ 315/Add.1 和 Add.1/Corr.1)；秘书长转递联检组题 为“联合国系统各组织信托基金的行政管理政策和程 序”的报告的说明(A/66/348)，以及秘书长和行政首 长协调会的意见(A/66/348/Add.1)；内部监督事务厅 (监督厅)关于对秘书处新闻职能组织框架的审查报 告(A/66/180)。 daccess-ods.un.org | He also drew attention to the report of [...] the Independent Audit Advisory Committee [...](IAAC) on internal oversight: proposed [...]programme budget for the biennium 2012-2013 (A/66/85); the note by the Secretary-General transmitting the report of the Joint Inspection Unit (JIU) entitled “Review of management and administration in the United Nations Office on Drugs and Crime” (A/66/315) and the comments of the Secretary-General and of the United Nations System Chief Executives Board for Coordination (CEB) (A/66/315/Add.1 and Add.1/Corr.1); the note by the Secretary-General transmitting the JIU report entitled “Policies and procedures for the administration of trust funds in the United Nations system organizations” (A/66/348) and the comments of the Secretary-General and of CEB (A/66/348/Add.1); and the report of the Office of Internal Oversight Services (OIOS) on the review of the organizational framework of the public information function of the Secretariat (A/66/180). daccess-ods.un.org |
内部审计办公室的产出重点是评价和改进治理、风险管理和管控工作，为此 目的，将确保：(a) 办公室具有明确的与机构目标相关的任务规定，并受助于一 个独立、客观和能妥善发挥作用的管理结构，还具有核可的年度工作计划；(b) 办 公室能够及时得到并保持数量和质量合适的人力资源，以执行其年度工作计划并 完成任务；(c) 办公室高效实施㈠ 审计和调 查方法，包括使用支助工具、技术 和知识管理方法；㈡ 业务管理办法，包括各司的管理和业务活动管理以及业绩 监测；㈢ 质量保证和持续改进。 daccess-ods.un.org | The Office of Internal Audit will focus its outputs on evaluating and improving governance, risk management and control processes by ensuring that (a) it has a clear mandate linked to organizational objectives and is supported by an independent, objective and well-functioning management structure with approved annual work plans; (b) it secures and retains the right quantity and quality of human resources in a timely manner to execute its annual work plans and fulfil its mandate; and (c) it is effective and efficient in applying (i) audit and investigation [...] methodologies, including [...]the use of supporting tools, technology and knowledge management approaches; (ii) operational management practices, including divisional and engagement management and performance monitoring; and (iii) quality assurance and continuous improvement. daccess-ods.un.org |
在与预算外财源机构合作方面，实施外 聘 审计 员 关于教科文组织预算外活动的研究报 [...] 告中提出的建议，这项工作将根据执行局的决定继续指导开展的活动；活动重点是改进根据 文件 C/4 和 C/5 确定的教科文组织战略目标和所有的优先事项拟定和介绍预算外活动的程 [...] 序；通过更好地制定计划和减少行政工作程序，提高预算外项目的执行率；使资金来源及合 作方式多样化。 unesdoc.unesco.org | Regarding cooperation with extrabudgetary funding sources, the implementation of the [...] recommendations of the study carried out [...] by the External Auditor on UNESCO’s [...]extrabudgetary activities will, in line with [...]the Board’s decision, continue to guide activities with the main emphasis on improved procedures for preparation and presentation of extrabudgetary activities in line with UNESCO’s strategic objectives and overall priorities as identified in the C/4 and C/5 documents; increased delivery rates under extrabudgetary projects through better planning and alleviation of administrative procedures; and diversification of funding sources and cooperation modalities. unesdoc.unesco.org |
(h) 如果符合该条例，董事可在他的董事职位以外，按各董事决定的期间和（关 于酬金或其他的）条款，在本公司持有任何其他职位或有收益的职位（除 审计师的 职位外），任何董事或准董事不应因为他与本公司就他担任其他 职位或有收益的职位或作为卖方、买方或其他的年期签定合约而被撤职， 而任何该等合约或任何由本公司或其代表签定而任何董事有利益的合约 或安排，也无须废止，立约的或有利益的董事也无须因为该董事持有该职 位或由此而成立的受信责任，向本公司交代从该合约或安排所得的任何利 润。 cr-power.com | (h) Subject to the Ordinance, a Director may hold any other office or place of profit under the Company (other than the office of auditor) in conjunction with his office of Director for such period and on such terms (as to remuneration and otherwise) as the Directors may determine and no Director or intending Director shall be disqualified by his office from contracting with the Company either with regard to his tenure of any such other office or place of profit or as vendor, purchaser or otherwise, nor shall any such contract, or any contract or arrangement entered into by or on behalf of the Company in which any Director is in any way interested, be liable to be avoided, nor shall any Director so contracting or being so interested be liable to account to the Company for any profit realised by any such contract or arrangement by reason of such Director holding that office or of the fiduciary relation thereby established. cr-power.com |
他对在雇用临时人员方面缺乏透明 度、一致性和公平性表示关切，并支持内部监督事务 [...] 厅在关于临时工作人员征聘安排的 审计 报告 (A/63/94)中提出的建议，即大会和会议管理部应确 [...] 定遴选自由职业者和临时工作人员的标准及指导原 则。 daccess-ods.un.org | He was concerned about the lack of transparency, consistency and parity in the hiring of temporary assistance staff and supported the recommendation of the [...] Office of Internal Oversight Services in its [...] report on the audit of the arrangements [...]governing the recruitment of temporary [...]assistance staff (A/63/94) that the Department for General Assembly and Conference Management should identify the criteria and guidelines for selecting freelance and temporary staff. daccess-ods.un.org |
监督厅提出关于审计适用于总部间接费用的标准费用的报告(A/60/682)后， [...] 秘书处审查了这些标准费用，并尽量根据订正费率拟订 2011/12 年度预算拟议新 设员额的经常性费用项下所需资源，如房地租金、办公室用品和设备、商营通信 费用(传真费和电话费)和信息技术维护服务级协议和基础设施费用的所需资源， [...] 以及非经常性费用项下所需资源，如购买家具和包括计算机和电话在内的办公设 备，以及改建或装修。 daccess-ods.un.org | Following the report [...] of OIOS on the audit of the standard [...]costs applied to Headquarters overhead (A/60/682), the Secretariat [...]has reviewed the standard costs and, to the extent possible, has applied the revised rates in the formulation of the requirements under recurrent costs, such as those for the rental of premises, office supplies and equipment, commercial communications costs (fax and telephone charges) and service-level agreements and infrastructure costs for information technology maintenance and repair; and under non-recurrent costs, such as those for the purchase of furniture and office equipment, including computers and telephones, and alterations or improvements, for newly proposed posts in the 2011/12 budget. daccess-ods.un.org |
她说， [...] 在本次会议的间隙，分组成员举行了数次非正式会议，进一步讨论中国的氟氯烃生产淘汰 管理计划、最终技术审计报告 和秘书处根据第 67/36(a)号决定所作分析。 multilateralfund.org | She said that there had been a number of informal meetings of the members of the Sub-group in the margins of the present meeting to further discuss [...] the HCFC production phase-out [...] management plan for China, the final technical audit report and the [...]Secretariat’s analysis pursuant to decision 67/36(a). multilateralfund.org |
省级刑事法院可以调查和审判确定国家利益委员会和宪法监护委员会 [...] 成员、部长和副部长、政府三个分支的高级顾问、大使、总检察长 、 审计 庭 长 、 法官、州长、军方和警方准将以上官员以及各省情报部的局长。 daccess-ods.un.org | The provincial criminal court can investigate and try offenses by members of the Expediency Council, Guardian Council of the Constitution, ministers and vice-ministers, senior advisors to the three branches of the [...] governments, ambassadors, prosecutor general, [...] president of the Auditing Tribunal, judges, [...]governors general, and military and police [...]officers above the rank of brigadier general and directors general of intelligence ministry in provinces. daccess-ods.un.org |
(a)对会员国决策工作的贡献增加，秘书处依据内 部 审计 采 取 适当行动的 能力得到提高，从而加强内部管控和治理程序，改善风险管理”。 daccess-ods.un.org | (a) Increased contribution to the decision-making process of Member States, and increased ability of the [...] Secretariat to take appropriate actions [...] based on internal audits, which strengthen [...]internal control and governance processes [...]and improve risk management”. daccess-ods.un.org |
在泡沫塑料生产企业技术转换的增支成本方面，讨论了以下问题：与先前核准的项 目中商定的其他类似成本相比，储藏罐、注入机改造以及安全相关设备等若干设备项目的 [...] 拟议单位成本较高；不管设备的产出能力或年限如何，也不管基准中的设备项目数量，所 [...] 有企业均采用类似的单位成本；减少预混站和多元醇缓冲罐数量的可行性；以及使产品和 工艺试验、工艺和安全培训、安全 审计 / 认 证 以及外部技术专长相关成本合理化的可能 性，除其他考虑因素之外，这一因素可能会使若干企业转用相同的技术。 multilateralfund.org | With regard to the incremental costs of the conversion of the foam manufacturing enterprises, the following issues were addressed: the higher unitary costs proposed for several equipment items, such as storage tanks, dispenser retrofit, and safety-related equipment, as compared to other similar costs agreed in previously approved projects; the application of similar unitary costs to all enterprises irrespective of the output capacity or the age of the equipment, or the number of equipment items in the baseline; the feasibility of reducing the number of premixing stations and polyol buffer tanks; and the potential for rationalizing [...] costs related to [...] product and process trials, process and safety training, safety audit/certification and [...]external expertise given [...]that among other considerations, several enterprises will be converted to the same technology. multilateralfund.org |
内部监督事务厅在其关于 2009 [...] 年供人权理事会使用的会议服务的 审计 情况 报告(A/64/511)第 26 段(建议 [...]2)中建议会议管理司与大会和会议管理部协商制 定一项战略，包括提供可接受的服务标准所需的常设工作人员最佳配备水平。 daccess-ods.un.org | In paragraph 26 (recommendation 2) of its [...] report on the audit of conference [...]services put at the disposal of the Human Rights [...]Council in 2009 (A/64/511), the Office of Internal Oversight Services recommended that the Division of Conference Management, in consultation with the Department for General Assembly and Conference Management, develop a strategy to include the optimal permanent staffing levels required to provide acceptable standards of service. daccess-ods.un.org |
为了确定哪些 办事处可以从这些指导工作受益，用到了多种标准，包括：预算总额（经常 [...] 计划和预算外资金）、办事处主任和行政干事的任命日期、行政单位的人员 数量、核证人和银行签字人的数量、环境控制的情况以 及 审计 建 议 的执行情 况。 unesdoc.unesco.org | Various criteria were used to determine the offices to benefit from this mentoring exercise including: the total budget (both regular programme and extrabudgetary resources), the dates of appointment of the director and administrative officer, the number of staff in the administrative unit, the number of certifying officers and [...] bank signatories, the status of the control environment, and the status of the [...] implementation of audit recommendations. unesdoc.unesco.org |
执行局注意到文件“秘书处对外聘 审计 人 员关于世界粮食计划 署 2006-2007 两年期财务报表审计报告 的回应(第四节)” (WFP/EB.A/2008/6-A/1/4)所载外聘审计人员 提出 的 审计 建议和秘书处做出的回应，并鼓励秘书处立即执行这 些 审计 建 议。 daccess-ods.un.org | The Board took note of the audit recommendations made by the External Auditor and the responses made by the Secretariat as set out in the document “Response of [...] the Secretariat to the Report by the External Auditor on the Audit of the Financial Statements of the World Food Programme for the Biennium 2006–2007 (Section IV)” (WFP/EB.A/2008/6-A/1/4), and encouraged the Secretariat to implement these audit recommendations without delay. daccess-ods.un.org |
6 ] 在智利，开发署通过不同的社会凝聚项目“发挥了作用，促进 [...] 在议程中加入对民主治理至关重要的新问题，诸如青年群体参加政治进程、民主 审计、增 加信息透明度和获取机会以及政治代表方面的性别公平。 daccess-ods.un.org | 6] In Chile, by means of different social cohesion projects, “UNDP has been instrumental in adding new issues, which are crucial for democratic governance, to the agenda such as the involvement of [...] the young population in the political [...] process, democracy audits, increased transparency [...]and access to information, as well [...]as gender equity in political representation. daccess-ods.un.org |
项目厅内部审计处在其 2008 年年度报告(DP/2009/24)中指出，内部 审计处 (现为内部审计和调 查小组)应针对项目厅代表其合作伙伴执行的具体重要方案 努力扩大其审计覆盖范围。 daccess-ods.un.org | In the 2008 [...] annual report of the UNOPS Internal Audit Office (DP/2009/24), it was noted that the Internal Audit Office (now the Internal Audit and Investigations Group) should endeavour to expand its audit coverage of specific and significant [...] [...]programmes executed by UNOPS on behalf of its partners. daccess-ods.un.org |
特别服务协议及商业服务”项下的增长主要涉及安全与安保研究院（纳沙泰尔）为落实房舍相关 安全措施进行的一次审计、商 业性维护服务合同（房舍翻新、改造和现代化）及 WIPO 资产管理的 商业性服务。 wipo.int | The increases under “SSA and Commercial Services” are primarily related to an audit by the Institute of Safety and Security (Neuchatel) for the implementation of premises-related safety measures, commercial maintenance service contracts (renovation, transformation and modernization of premises) and commercial services for the management of WIPO assets. wipo.int |
为了尽量减少这些增加，又在仔细评估可能可以提高效率的基础上，提议减 少某些预算项目的经费，如会议临时助理人员、A 编“经常性支出”下一般临时 [...] 人员费用和加班费、杂项服务及收费(包括银行手续费)、特别服务费(外 部 审计 )、 及外部印刷和装订费(见第 26、60、75、77、78、90、92 [...]和 96 段)。 daccess-ods.un.org | In order to minimize these increases and on the basis of a careful assessment of possible ways to optimize efficiency, decreases are proposed in certain budget lines, such as temporary assistance for meetings, general temporary assistance and overtime under Part A, “Recurrent expenditure”, miscellaneous services and [...] charges (including bank charges), special [...] services (external audit) and external [...]printing and binding (see paras. 26, 60, 75, 77, 78, 90, 92 and 96). daccess-ods.un.org |
作为审查进程的一部分，2008 年年底完成了一项为期 [...] 12 个月的短期土 地改革 计 划 ， 着重解决下列问题：土地租 约 审计、提高公 众 认 识 、审查 土地立 法，例如：土地租 赁 法、土地购买法、植 [...]被权法、估价法、土地丈 量 法、土地法 [...] 庭法，还审查了土地租赁管理制度，以及 Luganville 镇的重新土地规划。 daccess-ods.un.org | As part of the review process a 12 months Short Term Land Reform Project completed at the end of 2008 [...] focused on issues such as: [...] land lease audits, raising awareness to the public, review of legislations [...]such as: Land Lease Act, [...]Land Acquisition Act, Strata Title Act, Valuation Act, Land Survey Act and the Lands Tribunal Act and also review of land lease administrative systems and the re-zoning of Luganville town. daccess-ods.un.org |
大会在第 63/248 号决议第五节第 4 [...] 段中表示注意到秘书处内部监督事务厅 在其关于审计四个 主要工作地点语文部门征聘临时工作人员方面的现行特别安 [...]排的报告(A/63/94)中提出的建议，请秘书长确保全面落实这些建议，并通过会 议委员会向大会第六十四届会议报告有关情况。 daccess-ods.un.org | In section V, paragraph 4, of its resolution 63/248, the General Assembly took note of the recommendations provided by the Office of Internal [...] Oversight Services of the Secretariat in its [...] report on the audit of the existing [...]special arrangements governing the recruitment [...]of temporary assistance staff in the language services across the four main duty stations (A/63/94), and requested the Secretary-General to ensure their full implementation and to report thereon to the Assembly at its sixty-fourth session through the Committee on Conferences. daccess-ods.un.org |
在许多情况 下，信任建立机制与我们在其他领域已经熟知的机制（尤其是与电子签字有关 的机制）并无大的不同，这种机制可采用别的结构建立，依服务提供者作为受 [...] 信第三方的作用（尤其是在可能获得电子可转移记录的人看来）而定，可以在 这种结构中添加其他中间人和信任层，如核证 或 审计 实 体，也可能是公共部 门。 daccess-ods.un.org | In many cases, trustbuilding mechanisms do not differ greatly from those with which we are already familiar in other areas (particularly those relating to electronic signatures), and can be established in alternative structures to which, depending on the role of the service providers themselves as trusted third parties (particularly in view of the persons who might acquire an electronic transferable record), [...] other intermediaries and layers of trust can be added, such [...] as certifying or audit entities or possibly the public sector. daccess-ods.un.org |
(h) 维持和平行动部的执行办公室、维持和平情况中心、政策、评价和培训 [...] 司、信息管理能力和公共事务科以及外勤支助部的行为和纪律股、高级主管任用 科及审计和调 查委员会小组是维持和平行动部和外勤支助部的共有资源，并视需 [...] 要和可行与否，为政治事务部提供服务。 daccess-ods.un.org | (h) The Executive Office, the Peacekeeping Situation Centre, the Policy, Evaluation and Training Division, the information management capacity and the Public Affairs Section of the Department of Peacekeeping Operations, as well as the Conduct and Discipline [...] Unit, the Senior Leadership Appointments [...] Section and the Audit and Board of Inquiry [...]Team of the Department of Field Support [...]serve as shared resources between the Department of Peacekeeping Operations and the Department of Field Support, and also provide services, as required and feasible, to the Department of Political Affairs. daccess-ods.un.org |
对于那些不易确定的 情形，法院可以进一步考虑到其他各种情形，其中包括：在何处存放债务人的 账簿和记录、在何处进行融资的组织和审批工作、在何处进行现金管理系统的 [...] 操作、主要银行位于何处、雇员位于何处、在何处确定商业政策、在何处调控 关于公司主要合同的法律、在何处对采购或营销人员以及应付账款和计算机系 [...] 统进行管理、在何处进行当下的重组、对大多数争议适用何处的法律、在何处 对债务人进行监管、对账目编制和 审计 适 用 何处的法律。 daccess-ods.un.org | For those cases in which they do not, a court may take into consideration a variety of other additional factors, including the location of the debtor’s books and records, the location where financing was organized or authorized, the location from which the cash management system is run, the location of the principal bank, the location of employees, the location in which commercial policy is determined, the site of controlling law governing the main contracts of the company, the location from which purchasing or sales staff, accounts payable and computer systems are managed, the location where reorganization is being conducted, the location whose law will apply to most disputes, the location in which the [...] debtor is subject to supervision or regulation, and the location whose law governs the [...] preparation and auditing of accounts. daccess-ods.un.org |
除宪法委员会之外，随着国家人权委员会和对侵犯状况进行干预的 监察员机构以及负责打击腐败的审计 和 预 算监控法院的设立，确保尊重平等权和 不歧视的机构得到加强。 daccess-ods.un.org | In addition to the creation of the Constitutional Council, the machinery responsible for ensuring respect for the right to equality and non-discrimination has been strengthened by the establishment of the National Human Rights Commission and the Office of the Ombudsman, which intervene in the event of rights violations, and the Court of Audit and Budgetary Discipline, which is responsible for fighting corruption. daccess-ods.un.org |
位于美国马萨诸塞州哈得逊的工厂，严格遵循着美国食品和药物管理局（FDA）所制定的AS9100 ISO9001-2008的优良制造标准进行产品生产；它也已在FDA注册，并定期接受来自主要客户 的 审计 以 保持处于批准状态。 tss.trelleborg.com | The Hudson, Massachusetts facility follows strict Good Manufacturing Standards as defined by the U.S. Food and Drug Administration (FDA) and in accordance with their quality standards AS9100 ISO9001-2008. tss.trelleborg.com |
与此相反，汉堡适用的每日生活津贴以及会议加班费和临时助理费用、 [...] 一般临时人员费用、杂项服务及收费(包括决算后收费)、特别服务费(外 部 审计) 和外 部印刷费等预算项目有所降低，导致预算草案减少。 daccess-ods.un.org | Conversely, the reduction in the applicable daily subsistence allowance for Hamburg as well as in the budget lines for overtime and temporary assistance for meetings, general temporary assistance, miscellaneous services and [...] charges (including back charges), special [...] services (external audit) and external [...]printing had lead to decreases in the draft budget. daccess-ods.un.org |
可通过各种方式提供这类援助，例如：赞助举办聚集国家、区域和国 [...] 际各级相关方的必要的会议和讲习班；提供咨询服务，以协助编制分析报告、 开展法律研究、协助进行审计和财 务分析；提供咨询服务，以协助编拟和分析 [...] 司法协助请求书或其他形式的国际合作。 daccess-ods.un.org | Such assistance is materialized by, for example, sponsoring meetings and workshops that bring together relevant parties at the national, regional and international levels as necessary; making available advisory services to support the [...] preparation of analytical reports, legal research, [...] assistance with audits and financial analysis; [...]and making available advisory services [...]to support the preparation and analysis of mutual legal assistance requests or other forms of international cooperation. daccess-ods.un.org |
根据人口基金职权范围项目 14 及其监督政策第四节 F 分节的第 14 C 段，向 [...] 人口基金执行主任提交的本报告提供了 2010 年期间联合国人口基金审计咨询委 员会各项活动和战略咨询意见的摘要。 daccess-ods.un.org | Pursuant to item 14 of its terms of reference (TOR), and in accordance with paragraph 14 C of section IV, subsection F of the UNFPA oversight policy, this report to the UNFPA Executive Director [...] provides a summary of the activities and strategic [...] advice of the Audit Advisory Committee [...](AAC) of the United Nations Population Fund during 2010. daccess-ods.un.org |
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