| 单词 | 审计费 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 审计费 noun —auditor fee nSee also:审计 v—audit v 审计 pl—auditors pl 审计 n—audits pl • auditing n 审计—examine finances
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合同业务费包括研究合同和约稿合同、外包文字翻译合同、印刷和出版合同、组 织会议或举办培训研讨班的合同以及评估研究 和 审计费 等。 unesdoc.unesco.org | contractual services include research and author’s contracts, external translation contracts, printing and [...] publication contracts, and contracts for the organization of meetings or training seminars, [...] evaluation studies and auditor fees. unesdoc.unesco.org |
此外，联合国和其他机构将承担一定 比例的行政和审计费用。 daccess-ods.un.org | In addition, the United Nations and other agencies fund a portion of [...] administrative and audit costs. daccess-ods.un.org |
委员会获悉，2012-2013 年审计费预计 将增加，因为审计委员会将执行若干 附加任务，即：审查行政当局执行国际公共部门会计准则的计划和监测相关的进 [...] 度里程碑；审查行政当局针对国际公共部门会计准则第 29 号选定的会计政策； 以及提供关于预测财务报表及编制模拟报表的咨询意见和指导。 daccess-ods.un.org | The Committee [...] was informed that fees were projected to [...]increase in 2012-2013 because the Board would be performing a number [...]of additional tasks, namely: reviewing the Administration’s plan for the implementation of the International Public Sector Accounting Standards and monitoring the related milestones; reviewing accounting policies selected by the Administration in respect of the 29 IPSAS standards; and providing advice and guidance on the pro forma financial statements and carrying out dry runs of those statements. daccess-ods.un.org |
双方还商定，如果三分之一/三 [...] 分之二的分摊比例是偿还人事费的公平假设，则将其应用于以前未分摊的 费用：一般临时人员、计算机、办公场地 和 审计费 用。 daccess-ods.un.org | It was also agreed that, if the one-third/two-thirds formula was a fair assumption for the reimbursement of staffing costs, it should also be [...] used for costs that had previously not been shared: general temporary assistance, computer, [...] office space and audit costs. daccess-ods.un.org |
2010-2011 两年期养恤基金的拟议预算为 172 618 900 美元(重计费 [...] 用前),包括行政费用 90 532 900 美元、投资费用 79 483 000 美元、审 计费用 2 503 000 美元和养恤基金联委会费用 100 000 [...]美元。 daccess-ods.un.org | The proposed budget of the Fund for the biennium 2010–2011 amounts to $172,618,900 (before recosting), comprising administrative [...] costs of $90,532,900, investment costs of [...] $79,483,000, audit costs of $2,503,000 and Pension Board expenses of $100,000. daccess-ods.un.org |
此建议书必须至少包括对 [...] 审计方法的描述、审计师的履历、专业经验、参与审计人员的人数和级别、工作月 数和审计费用，包括薪水和津贴，和一份保密声明。 daccess-ods.un.org | Such proposals must include at least a description of the audit approach, curricula vitae of auditors, professional experience, [...] number and level of staff to be involved, work [...] months and audit fees, including salaries [...]and allowances, if any, and a confidentiality statement. daccess-ods.un.org |
万国邮联、国际电联 和知识产权组织不支付审计费，但 是按 照 审 计 天 数/工作量支付旅行费用和每日生活 津贴。 daccess-ods.un.org | UPU, ITU and WIPO do not pay an audit fee but do pay travel costs and daily subsistence allowance by auditor day/engagement. daccess-ods.un.org |
此外，该两年期的预计其他分摊资源和预 算外资源共计 20 507 300 美元，来自其他联合国基金、方案和附属机构、进行 中特派团和处于清理结束阶段的特派团预算直接支付 的 审计费 ， 以 及对信托基金 和技术合作项目的直接收费(同上，第 1.25 和 1.26 段)。 daccess-ods.un.org | In addition, a total of $20,507,300 in other assessed and extrabudgetary resources is projected for the biennium, derived from audit fees paid directly from the budgets of other United Nations funds, programmes and affiliated bodies, ongoing missions and missions in liquidation, as well as from direct charges to trust funds and technical cooperation projects (ibid., paras. 1.25 and 1.26). daccess-ods.un.org |
然而，在报告的案例 [...] 中，只有 60%被审计组织的立法/理事机构了解全部 的 审计费 用。 daccess-ods.un.org | However, the full audit costs were known to the legislative/ governing [...] body of the audited organizations [...]in 60 per cent of the reported cases. daccess-ods.un.org |
审计费用涉 及到对 养恤基金秘书处行政业务的内外部审计，并且涉及 到投资管理处的业务。 daccess-ods.un.org | The audit costs related to both internal [...] and external auditing of the administrative operations of the Fund’s secretariat [...]and to the operations of the Investment Management Service. daccess-ods.un.org |
一.14 秘书长指出，非员额资源净增 925 400 美元，原因是审计费用所 需资源 增加(891 100 美元)以及信息和通信技术厅所提供服务的相关费用增加(42 [...] 900 美元)，该增加额因通信和办公自动化设备所需费用减少而部分抵消(同上，第 1.25 段)。 daccess-ods.un.org | I.14 The Secretary-General indicates that the net increase of $925,400 under non-post resources is [...] attributable to additional [...] requirements for audit costs ($891,100) and to higher costs associated [...]with the services provided [...]by the Office of Information and Communications Technology ($42,900), partially offset by reduced requirements for the cost of communications and office automation equipment (ibid., para. 1.25). daccess-ods.un.org |
联合国各组织必须提供适当的资源和设施，以便外聘审计师能够正常行使职 责，还必须考虑候选人的报价，承担全部 的 审计费 用。 daccess-ods.un.org | United Nations organizations must provide adequate audit resources and facilities to the external [...] auditors for the proper discharge of their duties [...] and bear the full cost of the audit, bearing in mind [...]the candidates’ bids. daccess-ods.un.org |
(c) 审计费用增加 162 800 美元，成份包括基金应摊得审计委员会 费用减额 20 900 美元，以及在内部审计方面各项拟议净额增减，计员 额增 77 500 美元、咨询人增 [...] 68 800 美元、一般业务费用增 21 800 美 元、工作人员差旅费增 [...]21 000 美元、用品和材料增 3 700 美元，培训增 700 美元，订约承办事务 减 5 300 美元，家具和设备减 4 500 美元。 daccess-ods.un.org | (c ) An increase in resources for audit costs amounting to $162,800 comprising a decrease [...] in the apportioned cost applicable [...]to the Fund for the Board of Auditors ($20,900) and, in relation to internal audit, the net effect of proposed increases in posts ($77,500), consultants ($68,800), general operating expenses ($21,800), travel of staff ($21,000), supplies and materials ($3,700) and training ($700) and a decrease in contractual services ($5,300) and furniture and equipment ($4,500). daccess-ods.un.org |
45.6 尽管曾多次催促，一些会员国迟迟不提交财务和活动报告，或者拖欠内部监督办 公室（IOS）的审计费用。 unesdoc.unesco.org | 45.6 Despite numerous reminders, several Member States had still not [...] submitted financial and [...] activity reports or reimbursements following an audit carried out by [...]UNESCO’s Internal Oversight Service (IOS). unesdoc.unesco.org |
国际海事组织的综合技术合作方案中含有向成员国提供协助的方案，包括 [...] 提供资金给专家，以协助各国解决审计方面的问题，并部分解 决 审计费 用 之 需要 以及为处理审计中发现的问题提供技术援助。 daccess-ods.un.org | The IMO ITCP contains programmes to provide support to member States, including funding for experts to [...] assist States on matters related to the audit, to [...] meet part of the cost of the audit, and [...]the general availability of technical [...]assistance to address findings from audits. daccess-ods.un.org |
一.15 经要求，咨询委员会获得了关于审计委员会计算 其 审计费 用 的 方法的解 释。 daccess-ods.un.org | I.15 Upon request, the Advisory Committee was provided with an explanation of the methodology used by the [...] Board for calculating its audit costs. daccess-ods.un.org |
拟议资源用于付给审计委成员的 审计费 中的 经常预算份额、与他们出席审计委和外聘审计团会议有关 的 费 用 、 审计 委 秘 书处 6 个员额的续设以及相关的业务费用。 daccess-ods.un.org | The proposed resources provide [...] [...] for the regular budget share of audit fees to be paid to the members of the Board, the costs associated with their attendance at meetings of [...]the Board and of the Panel of External Auditors, the continuation of six posts [...]for the secretariat of the Board and related operational costs. daccess-ods.un.org |
2008-2009 两年期总支出现在估计为 128 195 200 美 元，其中包括行政费用(71 640 200)美元、投资费用(54 114 800)美 元、审计费用(2 340 200)美元和联委会费用(100 000)美元，预计将节 约 25 003 900 美元，占批款总额的 16.3%。 daccess-ods.un.org | Total expenditure for the biennium 2008–2009 is now estimated at $128,195,200, comprised of administrative costs ($71,640,200), investment costs ($54,114,800), audit costs ($2,340,200) and Board costs ($100,000), resulting in projected savings of $25,003,900, or 16.3 per cent of the total appropriation. daccess-ods.un.org |
所需经费包括订阅杂志和相关期刊、印刷和复印以 及 审计费 用 和 各个特派团 之间转移设备的运输费用。 daccess-ods.un.org | Requirements reflect subscriptions and relevant [...] periodicals, printing and reproduction [...] requirements, audit fees and freight costs for transfer [...]of equipment between missions. daccess-ods.un.org |
1.26 维持和平行动资源和预算外资源涉及到由下列方面直接支付的外 部 审计费 用 ： 联合国其他方案 和附属机构各自的预算；在役维持和平特派团以及正在清理结束的特派团；对信托基金和技术 [...] 合作项目的直接收费。 daccess-ods.un.org | 1.26 Resources from peacekeeping [...] operations and extrabudgetary resources [...] relate to external audit fees paid directly [...]from the respective budgets of other United [...]Nations programmes and affiliated bodies and from ongoing peacekeeping missions as well as missions in liquidation, and direct charges to trust funds and technical cooperation projects. daccess-ods.un.org |
合同业务费包括研究合同和约稿合同、外包文字翻译合同、印刷和出版合同、组 织会议或举办培训研讨班的合同以及评估研究 和 审计费 等。 unesdoc.unesco.org | Challenges: The workshop concluded that the use of engineering should be strengthened to minimize or mitigate the consequences of [...] natural disasters (floods, droughts, tropical [...] hurricanes, earthquakes, and volcanoes) [...]which are a priority in Latin America and the Caribbean. unesdoc.unesco.org |
行政及银行收费：银行收费；货币调整数；贷款利率 和 审计费 用。 wipo.int | Administrative and bank charges: bank charges; currency adjustments; loan [...] interest and audit expenses. wipo.int |
减少内部审计费用的 主要原因是通信(9 800 美元)以及用品和材料(5 000 美元) 略有减少，而家具和设备的所需资源增加(5 800 美元)。 daccess-ods.un.org | This decrease is primarily the result of minor reductions in communications ($9,800) and supplies and materials ($5,000) and an increase in resource requirements for furniture and equipment ($5,800). daccess-ods.un.org |
审计费用支 出的估计数将降低对批款的使用率，减少数额为 112 100 美元， 主要归因于进行内部审计的一般临时人员。 daccess-ods.un.org | The estimated expenditure of audit costs will result in [...] lower utilization of the appropriations in the amount of $112,100, [...]primarily for general temporary assistance for internal audit. daccess-ods.un.org |
根据联委会的报告，联合国分摊基金行政 和审 计费用的全部经费为 20 903 400 美元(2012-2013 [...] 年费率)。 daccess-ods.un.org | Based on the report of the Board, the overall requirements amounting to [...] $20,903,400 (at 2012-2013 rates) represent the United Nations share in the [...] administrative and audit costs related to the Fund. daccess-ods.un.org |
2.18 总的利息收入，包括特别用途工业发展基金、全球环境基金（扣 除 审计费 用 ）、信托基金和与技 术合作活动有关的经由环境规则署安排的全球环境基金的直接供资的银行存款应记利息在收到捐助方 [...] 的处理指示前贷记应付账款。 unido.org | 2.18 Total interest income, including accrued interest on bank deposits for the special-purpose Industrial Development Fund, [...] direct funding under Global Environment [...] Facility (net of audit fees), trust funds and [...]Global Environment Facility funds through [...]UNEP (UNEP/GEF) relating to the technical cooperation activities is credited to accounts payable until instructions regarding its utilization are received from the donor. unido.org |
(e) 大会关于任命外聘审计员的决议应详细说明他（或她）所 要求的审计费。 unesdoc.unesco.org | (e) the General Conference resolution appointing the [...] External Auditor shall specify the fee requested [...]by him or her. unesdoc.unesco.org |
审计委员会认为其建议做法有几个益处，即：(a) [...] 通过更加集中、深入地审 查特定的专题，改进审计服务；(b) 加强报告的及时性；(c) 这些具体建议对审 计费没有 影响，因为与审计委员会长式报告所列的管理问题有关的一部分绩效审 计工作，将转移到数量有限的涉及特定专题的报告中。 daccess-ods.un.org | The Board highlights several advantages which it sees in its proposed approach, namely (a) an improved audit service, through more focused and in-depth examinations of specific topics; (b) improved timeliness of [...] reporting; (c) neutral [...] impact on the audit fee based on these specific proposals, as there would be a realignment [...]of the Board’s existing [...]budgetary resources because part of the performance audit effort relating to the examination of management issues included in the Board’s long-form reports would be transferred to a limited number of topicspecific reports. daccess-ods.un.org |
12.8 为进行地方或专题审议或节约审计费 用 ，外 聘 审 计 员可 聘用任何国家审计长（或同等官衔）或卓有声望之商业 公共审计员或外聘审计员认为技术上合格之任何其他人 [...] 士或公司提供服务。 unesdoc.unesco.org | 12.8 For the purpose of making a local or [...] special examination or of effecting economies of audit cost, the External Auditor [...]may engage the services [...]of any national Auditor-General (or equivalent title) or commercial public auditors of known repute or any other person or firm who, in the opinion of the External Auditor, is technically qualified. unesdoc.unesco.org |
Berridge 先生(方案规划和预算司代理司长)介 绍了秘书长关于联合国工作人员养恤金联合委员会 [...] 报告引起的行政和经费问题的报告(A/C.5/66/2)，指 [...] 出根据养恤金联委会的报告，本组织分担合办工作人 员养恤基金的行政和审计费用共计 20 903 400 美元， 其中 13 378 [...]200 美元为经常预算份额，余额 7 525 200 美元为各基金和方案的份额。 daccess-ods.un.org | (Acting Director, Programme Planning and Budget Division), introducing the report of the Secretary-General on the administrative and financial implications arising from the report of the United Nations Joint Staff Pension Fund Board (A/C.5/66/2), said that, according to the Board’s report, [...] the Organization’s share of the [...] administrative and audit costs related to the Joint [...]Staff Pension Fund amounted to $20,903,400, [...]of which $13,378,200 represented the share of the regular budget, while the balance of $7,525,200 represented the share of the funds and programmes. daccess-ods.un.org |
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