| 单词 | 审计员 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 审计员 —accountantSee also:审计 pl—auditors pl 审计 n—audits pl • auditing n 审计 v—audit v 审计—examine finances
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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 |
这些做法包括：(a) 高 [...] 层管理团队利用委员会的报告和建议确定优先行动和监测的领域；(b) 查明反复 出现同样审计意见的根本原因，并制定处理这些原因的行动计划；(c) 在需要进 行机构间合作与共同努力的领域作出改进，以期解决涉及多个机构的问题；(d) 就 执行审计委员会的建议确定明确的目标日期和完成标准，以及(e) 由内部审计员 对执行情况进行验证和跟踪(同上，第 10 段)。 daccess-ods.un.org | These included: (a) the use of the Board’s report and recommendations by senior management teams to determine areas for priority action and monitoring; (b) the identification of the root causes of recurring audit observations and the development of action plans to address them; (c) improvement in areas requiring inter-agency cooperation and joint efforts to address issues pertaining to more than [...] one organization; (d) the [...] establishment of clear target dates and completion standards for the Board’s recommendations; and (e) validation and tracking by internal auditors of implementation [...](ibid., para. 10). 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 |
尽管在 2010 年 [...] 尽了最大努力填补所有出缺，但五个职位(P-4 内部审计员四个和初级专业人员) 在年底仍然悬空。 daccess-ods.un.org | Despite best efforts to fill all [...] vacancies during 2010, five of these positions [...] (four P4 internal auditors and the JPO) were [...]vacant at the end of the year. daccess-ods.un.org |
外聘审计员和执 行局已经对休眠的预算外资金项目数量之多表示了关注，在过去的双年 度中，总部各处和总部外办事处已经采取行动，审查了项目文件，终止了那些实际已经到期 [...] 但是仍有少量剩余资金的项目，并为那些需要终止的项目提出了撤出项目的方式。 unesdoc.unesco.org | The External Auditors and the Executive Board [...] having raised concerns over the high number of dormant extrabudgetary projects, [...]action was taken in the last biennium by Headquarters divisions and field offices to review their portfolios of projects, close down those that had actually terminated but for which small residual funds remained, and identify the exit strategy for those that needed to be closed. unesdoc.unesco.org |
此外，外聘审计员的任务还提供机会为问责过程作出贡献，从而有助于工发组织迅速、有效而经济地 [...] 实现其各项目标。 unido.org | In addition, the mandate [...] of the external auditor provides the opportunity [...]to add value to the accountability process in [...]order to assist the organisation in achieving its objectives effectively, efficiently and economically. unido.org |
将 1 个员额(外勤事务助理审计员)调至内 部 审 计 司 /区域审计中心(恩德培) daccess-ods.un.org | Redeployment of 1 post (Field Service Audit Assistant) to the Internal Audit Division/Regional Audit Centre (Entebbe) daccess-ods.un.org |
这包括 (a) 向海地部署三名工作人员(两次)，以支持国家办事处在 2010 年 1 月地震后 [...] 不久制定风险管理策略；(b) 给改革管理办公室借调一名高级 审计员 ， 担 任全球风 险管理协调人；(c) 在几个国家办事处举办风险和监控自我评估讲习班；(d) [...] 提供 有关现金转移统一办法的指导意见和咨询意见；及(e) [...] 对新代表培训工作提供支 持并为新兴人才倡议参与人举办讲习班。 daccess-ods.un.org | These included (a) deployment of three staff to Haiti (twice) to support the country office in developing its risk management strategy shortly [...] after the earthquake in January 2010; [...] (b) secondment of one senior auditor to the Change [...]Management Office to act as the global [...]risk management focal point; (c) holding of risk and control self-assessment workshops in a number of country offices; (d) provision of guidance and advice on HACT; and (e) provision of support during the training of new representatives and workshops for those in the New and Emerging Talent initiative. daccess-ods.un.org |
难民署向咨询委员会表示，建议将“监督厅”改为“内 部 审计员 ” ， 意在让 监督厅提供内部审计服务，或者是难民署建立自身的内部审计职能。 daccess-ods.un.org | UNHCR indicated to the Advisory Committee that the proposed changes from “OIOS” to “internal auditors” was intended to allow either an OIOS-provided internal audit service or UNHCR’s establishment of its own internal audit function. daccess-ods.un.org |
监督司进行的样本审查涵盖了三个领域：(a) 审计结果——监督司审查了审 计报告中所载的审计结果、审计意见和可能对全面管理和执行国家执行项目带来 的影响；(b) 审计范围——审计司审查了国家执行审计工作，涉及国家执 行 审计 员的素 质和有关国家办事处和业务单位对国家执行审计的管理方式；(c) 审计的 管理——监督事务司审查了国家执行审计活动中国 家 审计员 的 质量以及如何由 主管的国家办事处与业务单位实施审计。 daccess-ods.un.org | The sample review conducted by DOS covers three areas: (a) audit outcome -- DOS reviewed the audit findings contained in the audit reports, the opinion and the possible impact on the overall management and implementation of NEX projects; (b) audit scope -- DOS reviewed the compliance [...] with the terms of [...] reference given to NEX auditors; and (c) audit administration -- DOS reviewed the NEX audit exercise with respect to the quality of the NEX auditors and how the NEX audits were administered by the responsible country office [...]and business units. daccess-ods.un.org |
审计是由一个法定的审计员提供 一个书面意 见。 paiz.gov.pl | The aim of the audit is expression by a statutory auditor with a written opinion. paiz.gov.pl |
审计员称， 利比里亚采掘业透明度倡 议秘书处提供的最初的纳税人数据库不全面，建议秘书处在对账活动后更新数据 [...] 库，并与各政府机构联络，以确保获得充分信息。 daccess-ods.un.org | The auditors stated that [...] the initial taxpayer database provided by the LEITI secretariat was not comprehensive and recommended [...]that the secretariat should update its database following the reconciliation exercise and liaise with Government agencies to ensure that it obtains adequate information. daccess-ods.un.org |
内部审计员和第三方审计员的审计标 准 、范围、频率和方法。 excellencethrou...stewardship.org | frequency, and methods for internal and third-party auditors. excellencethrou...stewardship.org |
在审计期间，内部控制系统和财务记录必须接受内部监督事务办公室和外 聘 审计员 的 审 核 ， 管理层将 对其所提建议进行客观地复审，以进一步改进本组织的内部控制框架。 unido.org | The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the External Auditor during their respective audits and the Management objectively reviews the recommendations made by them for further improving the internal control framework of the Organization. unido.org |
6.3 本《特别帐户》的帐目应和本组织的其他帐目一样，交由教科文组织外 聘 审计员审 查。 unesdoc.unesco.org | 6.3 The accounts of the Special Account shall be [...] presented for audit to the External Auditor of UNESCO, [...]together with the other accounts of the Organization. unesdoc.unesco.org |
为实现这一使命需要 开展的活动包括但不限于：(a)宣传和推广内部审计专业人士是对其组织的有益补 [...] 充这样一种价值观；(b)提供全面的专业教育和发展机会，制定标准及其他专业实 务指南以及认证方案；(c)研究并向执业者和利益攸关方传播和推广与内部审计及 [...] 其在控制、风险管理和善治中的适当作用有关的知识；(d)对执业者和其他相关受 众开展有关内部审计最佳做法的教育；以及(e)汇聚各国的内 部 审计员 ， 分 享信息 和经验。 daccess-ods.un.org | Activities in support of that mission will include, but will not be limited to: (a) advocating and promoting the value that internal audit professionals add to their organizations; (b) providing comprehensive professional educational and development opportunities, standards and other professional practice guidance, as well as certification programmes; (c) researching, disseminating and promoting to practitioners and stakeholders knowledge concerning internal auditing and its appropriate role in control, risk management and governance; (d) educating practitioners and other relevant [...] audiences about best practices [...] in internal auditing; and (e) bringing together internal auditors from all [...]countries to share information and experiences. daccess-ods.un.org |
(h) 贯彻落实 2007 年和 2008 年外聘审计员对伊 拉克发展基金的评论：通过 不断与在有关实体工作的最高审计委 员 会 审计 小 组 负责人和代表开会，已经落实 相当一部分的审计意见，并查明了其余意见之所以不能落实的原因。 daccess-ods.un.org | (h) Follow-up and clearance of the observations [...] for 2007 [...] and 2008 of the external auditor for the Development Fund for Iraq: through continuous meetings with the heads of audit teams of the Board of [...]Supreme Audit working in the concerned entities, [...]and their representatives, a significant number of these observations were cleared and the causes for the remaining observations made by the international audit firm not being settled were identified. daccess-ods.un.org |
除了与人力资源发展有关的 问题以外，包括律师、会计和审计员 在 内 的提供支 持服务的人员也很有限。 crisisgroup.org | Apart from issues with human resources development, there are limited support services, [...] including lawyers, accountants and auditors. crisisgroup.org |
另一成员表示关切，认为审计员的一 些建议可能影响多边 基金的运作，因此需要在本次会议或稍后时间进一步审查。 multilateralfund.org | Conscious, however, of the long and [...] complex negotiations on [...] technical aspects and enterprise eligibility that had taken place in preparing the HPMP, they suggested [...]that the eligibility of [...]the enterprises should not be called into question during any future consideration of the HPMP. multilateralfund.org |
国家执行审计员就 742 份审计报告出具了无保留意见(90%)， 共有 82 份审计报告(10%)获得了有保留的审计意见或免责意见。 daccess-ods.un.org | The NEX auditors issued unqualified opinions on 742 audit reports (or 90 per cent) with a total of 82 audit reports (or 10 per cent) receiving a qualified or disclaimer of opinion. daccess-ods.un.org |
美国注册会计师协会 (AICPA) 因此重新起草了其第 16 号鉴证业务准则公告 (SSAE)，该公告涵盖了服务审计员就负责为用户提供服务的组织（即服务组织）的控制措施作出报告时所涉及的事项。 equinix.cn | As a result, the American Institute of Certified Public Accountants (AICPA) redrafted its Statement on Standards for Attestation Engagements (SSAE) No. 16, which addresses engagements undertaken by a service auditor for reporting on controls at organizations (i.e., service organizations) that provide services to user entities. equinix.ae |
2011 年的财务执行情况报 告，即符合《国际公共部门会计准则》的财务报表，纳入了《外 聘 审计员报 告》之中。 daccess-ods.un.org | As in 2011, the financial performance report, i.e. the financial statements compliant with the International Public Sector Accounting Standards (IPSAS), is included in the External Auditor’s report. daccess-ods.un.org |
支柱 A 的能力水平为 9 [...] 项指标(财务报告；公共部门；审计；环境、社会和治理报告；监 督、强制执行及遵守；向审计员发放 执照；公司治理；道德；以及调查、惩戒和上诉)之 [...]和除以 9。 daccess-ods.un.org | The level of capacity for pillar A will be a sum of 9 indicators (financial [...] reporting; public sector; audit; environmental, social and governance reporting; monitoring, enforcement and [...] compliance; licensing of auditors; corporate governance; [...]ethics; [...]and investigation, discipline and appeals) divided by 9. daccess-ods.un.org |
各代表团还要求提供更多资料，说明 审计 员留用 率、儿基会为弥补能力缺口所采取的行动、以及在招聘合 格 审计员 候 选人 方面遇到的任何困难。 daccess-ods.un.org | Delegations also requested more [...] information on the [...] retention rates of auditors, on the actions UNICEF is taking to address capacity gaps, and on any difficulties encountered in finding qualified candidates for auditors. daccess-ods.un.org |
尽管外地特派团驻地审计员的空 缺率情况有所 改善，驻地审计员一直短缺往往使内部审计工作受到 削弱。 daccess-ods.un.org | Although the vacancy rate of [...] resident auditors at field missions had improved somewhat, the continued shortage of resident auditors tended to [...]weaken internal controls. daccess-ods.un.org |
难民署将聘请额外的外部审计员， 审计 执 行 伙伴的账户。 daccess-ods.un.org | Additional external auditors will be engaged by UNHCR to audit the accounts of implementing partners. daccess-ods.un.org |
该法院还认定 Eurofoods 须受爱尔兰财政部和爱尔兰税 [...] 务部门监督，公司的行政管理是根据与美国银行驻爱尔兰机构的一项管理协议 [...] 进行的，年度账目是按照爱尔兰法律和会计准则编制和审计的，其账簿留在都 柏林，审计员是爱尔兰人，且 Eurofoods 有两名爱尔兰籍董事和两名意大利籍董 [...] 事，而在清盘申请提交之前，两名意大利籍董事均已退休。 daccess-ods.un.org | This court further found that Eurofoods was subject to supervision by the Irish Minister of Finance and the taxing authorities of Ireland and its administration was conducted pursuant to a management agreement with Bank of America in Ireland, its annual accounts were prepared and audited in accordance with Irish law and accounting [...] principles, its books of account were [...] maintained in Dublin, its auditors were Irish, [...]and Eurofoods had two Irish directors and [...]two Italian directors and that both of the Italian directors resigned prior to the winding up petition being filed. daccess-ods.un.org |
粮农组织/ 世界卫生组织文件第5.3 节中例举的 事例，即新鲜农产品联合协会的计划，可为人们提供有关降低认证费用的有趣的经验教 训，该计划意在为这一部门制定一个单一的食品安全标准，可由广大得到核准 的 审计员 进行审计，但局限于食品安全。 codexalimentarius.org | The example provided in Section 5.3 of the FAO/WHO paper of the initiative of the United Fresh Produce Association, where there is the intention to develop a single food safety standard for the sector, which could be [...] audited by a wide range of [...] approved auditors and which would be restricted to food safety, could provide interesting lessons on reducing costs of [...]certification. codexalimentarius.org |
支柱A 的能力水平为9 项指标( 财务报告和披露；公共部门财务报告、 [...] 披露和审计；审计；环境、社会和治理报告；公司报告要求：强制执 行、执行情况监督及遵守；向审计员 发 放 执照；公司治理；道德；以 及调查、惩戒和上诉 daccess-ods.un.org | The level of capacity for pillar A will be a sum of 9 indicators (financial reporting and disclosure; public sector financial reporting, disclosure and auditing; audit; environmental, social and governance reporting; corporate reporting requirements: enforcement, [...] monitoring of implementation and [...] compliance; licensing of auditors; corporate governance; [...]ethics; and investigation, discipline and appeals) divided by 9. daccess-ods.un.org |
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