| 单词 | 审计高 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 审计高 noun —Audit Court nSee also:审计 v—audit v 审计 n—audits pl • auditing n 审计 pl—auditors pl 审计—examine finances
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缺乏国家审计机构，即宪法所预见的行政、税务 和 审计高 等 法 院，仍然是 治理结构所缺乏的关键因素。 daccess-ods.un.org | The lack of a [...] national auditing institution, foreseen in the Constitution as the High Administrative, [...]Tax and Audit Court, remains a key omission [...]in the governance architecture. daccess-ods.un.org |
鉴于国家预算和公共支出不断增加，7 月 6 [...] 日议会批准的 建立行政、税务和审计高等法院审计 分 庭的法律(见 S/2011/641，第 17 段)必须 [...]得到落实。 daccess-ods.un.org | In view of the growing State budget and public spending, the [...] implementation of the law establishing [...] the Audit Chamber of the High Administrative Tax and [...]Audit Court, approved by Parliament [...]on 6 July (see S/2011/641, para. 17), is crucial. daccess-ods.un.org |
但 2010 年对国家办事处和总部的审 计总数都有所减少，更多的资源专门用 于 审计高 风 险 的直接执行项目和扩大对国 家办事处审计中共有主题的重点处理。 daccess-ods.un.org | For 2010, however, the [...] total number of audits, both for country offices and Headquarters, was reduced. More resources were devoted to audits of high-risk DIM projects [...]and to expanding the [...]focus on crosscutting themes in country office audits. daccess-ods.un.org |
根据最高审计机关 国际组织审计准则，85 为确保高质量的审计工作，最高审 计机关 应制定适当的质量保证制度，包括 最 高审计 机 关 审计师务必遵循的步骤和技 术。 daccess-ods.un.org | According to INTOSAI auditing standards,85 SAIs should have an appropriate quality assurance system in place which consists of steps and techniques that the SAI auditors must follow to ensure good quality audits. daccess-ods.un.org |
拉伊先生在国际领域的职责包括联合国外部审计团成员和 最 高审计 机 关 国际组织理事会成员。 un.org | Mr. Rai’s responsibilities in the international arena include membership on the United [...] Nations Panel of External Auditors and the Governing Board of the International [...] Organization of Supreme Audit Institutions. un.org |
的确，大会第 [...] 66/209 号决议也承认，“确认最高审计机关 在提高公共行政的 效率、问责、效益和透明度方面可发挥重要作用，有利于实现各项国家发展目标 [...] 和优先事项以及国际商定发展目标，包括千年发展目标”。 daccess-ods.un.org | Indeed, the General Assembly, in its [...] resolution 66/209, also recognized “the important [...] role of supreme audit institutions in [...]promoting the efficiency, accountability, [...]effectiveness and transparency of public administration, which is conducive to the achievement of national development objectives and priorities as well as the internationally agreed development goals, including the Millennium Development Goals”. daccess-ods.un.org |
审查是依照国际内部审计实务框架进行的，该框架包括：由国际内部审计师协 会(IIA)3 发布的《国际内部审计实务准则》、由 最 高审计 机 关国际组织(INTOSAI)4 发布的《最高审计机构国际准则》(ISSAI)、以及由国际会计师联合会(IFAC)的国际 审计与鉴证准则理事会(IAASB)5 发布的《国际审计准则》，内部与外部审计机构 均遵守这一框架。 daccess-ods.un.org | The review has been conducted on the basis of the International Professional Practices Framework, including the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors (IIA),3 the International Standards of Supreme Audit Institutions (ISSAI) issued by the International Organization of Supreme Audit Institutions (INTOSAI)4 and the International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB)5 of the International Federation of Accountants (IFAC), to which both internal and external auditors adhered, as applicable. 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 |
检查专员认为，向行政首长、外部审计和审计/监督委员会进行定期报 告，有助于提高审计职能的有效性。 daccess-ods.un.org | The Inspectors believe that periodic reporting to [...] executive heads, external audit and audit/oversight committees will help to increase the [...] effectiveness of the audit function. daccess-ods.un.org |
原则上，有关协议、合同和 《财务条例和细则》应明确规定外部审计工作的性质和范围， 最 高审计 机 关的责任， 参与审计工作的人员，审计的独立性和记录的获取，审计工作投入的人力和物力， 开展审计工作所需的权力和适当资源，所采用的职业道德标准，聘用期限、条件和 报告要求。 daccess-ods.un.org | In principle the relevant agreements, contracts and FRR should define the nature and scope of the external audit function, the responsibility of the SAI and the staff engaged in the audit, the independence and access to records, personnel and assets in the conduct of the audit, the authority and adequate resources to carry out the audit, the professional and ethical standards applied, the terms and conditions of employment and the reporting requirements. daccess-ods.un.org |
审计委员会指出，审查这一核心管理责任，是公共部门的外聘 审计员的关键职能；审计委员会和最 高审计 机 构坚信，同样的原则和作用也直接 适用国际公共部门组织(A/66/747 和 Corr.1，第 7 段)。 daccess-ods.un.org | The Board states that the examination of this core managerial responsibility is a key element of the work of external auditors in the public sector and it is the strong view of the Board and the supreme audit institutions that the same principles and roles are also applicable to international public sector organizations (A/66/747 and Corr.1, para. 7). daccess-ods.un.org |
可能影响任期长短的因素有：变更审计师的代价和好处，是否有 最高审计机关 可供聘用，及操作的复杂程度。 daccess-ods.un.org | Factors that may influence the length of appointment are costs and benefits of changing auditors, the availability of SAIs and the complexity of the operations. daccess-ods.un.org |
连同决定与全球审计公司接触以开展相当部分的国家执行审计工作，在这些方面 的提高促成了提高审计计划和 报告的完成率，为管理层提供了关于国家执行支出 更高层次的保证(见表 2)。 daccess-ods.un.org | Together with the decision to engage a global audit firm to perform a significant portion of all NEX audits, these enhancements [...] contributed to an improved [...] rate of audit plan and report completion, providing management with a high level of assurance [...]regarding NEX expenditures (see table 2). daccess-ods.un.org |
审计团协调联合活 动，采纳最高审计机构 关于财务和业绩审计的意见，还编写一些联合文件。 daccess-ods.un.org | It coordinates joint activities and integrates the views of SAIs on financial [...] and performance auditing, also producing [...]some joint papers. daccess-ods.un.org |
其中一些行动包括重新起草 2010 年审计进程的国家执行审计职权范围，聘请一 个全球性审计公司进行最高审计机构 所不参与的国家执行审计。 daccess-ods.un.org | Some of the actions include a redrafting of NEX audit terms of reference for the 2010 audit process and contracting of a global audit company to undertake NEX audits not done by supreme audit institutions. daccess-ods.un.org |
为了评价外部审计资源是否充分，考虑到外聘审计师有责任依照 最 高审计机 关国际组织和国际会计师联合会制定的可行专业标准完成所需的审计工作，在立法/ [...] 理事机构批准预算之前，在可能的情况下应由审计委员会审查预算要求。 daccess-ods.un.org | In order to evaluate the adequacy of the [...] external audit resources, budget [...] requirements should be reviewed by the audit [...]committee, where available, prior to the [...]budget approval by the legislative/governing body, bearing in mind that the external auditor should be held accountable to do the audit work required in line with the acceptable professional standards set out by INTOSAI and IFAC. daccess-ods.un.org |
赞赏地注意到最高审计机关 国际组织在促进提高透明度、加强问责 制、更切实有效地接收和利用公共资源造福人民方面的工作，并注意到规定了 政府审计独立的原则的 1977 年《利马宣言——审计规则指南》3 和 2007 年《关 于最高审计机关 独立的墨西哥宣言》，4 鼓励广泛传播这些原则； 3. daccess-ods.un.org | Takes note with appreciation of the work of the [...] International [...] Organization of Supreme Audit Institutions in promoting greater transparency, accountability and efficient and effective receipt and use of public resources for the benefit of citizens and of the 1977 Lima Declaration of Guidelines on Auditing Precepts3 and the 2007 Mexico Declaration on Supreme Audit Institutions Independence,4 which set out the principles of independence in government auditing, and encourages [...]the wide dissemination of these principles daccess-ods.un.org |
在回应内部审计办公室给执行局的 2009 年度报告时，儿童基金会 管理部门探讨了以下问题：(a) 作为紧急事项解决审计建议、尤其是 高 风 险领 域审计建议 的贯彻落实问题的要求；(b) 解决系统性弱点尤其是财务控制、方 案管理、现金转移、采购和资产管理方面系统性弱点的要求，这方面有相当多 的不满意评级；(c) 对根据 2008 年完成的总部、系统和专题审计结果在治理、 问责、监督、指导、支助和业绩方面加强风险管理和控制的改善进度作出报告 [...] 的要求。 daccess-ods.un.org | The following issues were addressed by UNICEF management in its response to the annual [...] report of the Office [...] of Internal Audit to the Executive Board for 2009: (a) the request to address, as a matter of urgency, the follow-up and implementation of audit recommendations, especially in high-risk areas; (b) the [...]request to address systemic [...]weaknesses, particularly in the areas of financial controls, programme management, cash transfers, and procurement and asset management, where there is a significant number of unsatisfactory ratings; and (c) the request to report on progress in improvements to strengthen risk management and controls in governance, accountabilities, oversight, guidance, support and performance in response to the results from the headquarters, systems and thematic audits completed in 2008. daccess-ods.un.org |
联合国审计 [...] 委员会认为，开发署优先处理和侧重于一组可以应付的 最 高审计 优 先 事项的做 法，是联合国系统各组织的最佳做法。 daccess-ods.un.org | The UNDP practice of prioritizing and focusing [...] on a manageable set of top audit priorities is recognized by [...] the UN Board of Auditors as a best practice [...]in UN system organizations. 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 |
此外，检查专员认为要找到最佳人选，应该适当考虑下列因素： 最 高审计机 关 正在执行的审计工作数目；丰富地域代表性的需要；确保 最 高审计 机 关 的轮换； 最后还要确保最高审计机关 所属国有别于接受审计组织的所在国和/或行政首长的 国籍所在国，以防止出现任何可能的利益冲突。 daccess-ods.un.org | Further, the Inspectors are of the [...] opinion that in selecting [...] the best candidate, due consideration should be given to: the number of ongoing audit engagements by SAIs; the need to diversify geographical representation; ensuring rotation of SAIs; and, finally, [...]ensuring that the [...]country of the SAI be different than the organization’s host country and/or of the country nationality of the executive head, so as to prevent any potential conflict of interest. daccess-ods.un.org |
2007 年，审计咨询委员会支持监督司的一项建议，即修订人口基金的内部控 制框架，使其完全符合最高审计机关 国际组织(国际审计组织)的标准。 daccess-ods.un.org | In 2007, the AAC supported a DOS recommendation that UNFPA internal control framework [...] be revised to be fully compliant with the International [...] Organization of Supreme Audit Institutions (INTOSAI) [...]standards. daccess-ods.un.org |
内部审计/监督职能方面的建议包括：内部审计机构的权 [...] 威与责任(建议 1)，加强独立性和提高审计地位 的方法(建议 2、3 和 4)，资质和 [...] 职业素质(建议 5)，基于风险的需求评估和工作规划程序(建议 6)，对审计资源 的审查(建议 7)，内部审计机构报告的问责制、透明度和综合性(建议 [...]8)，执行 建议的后续制度(建议 9)以及对内部审计职能的评估(建议 10)。 daccess-ods.un.org | Regarding the internal audit/oversight function, these recommendations [...] include the authority and responsibility [...] of the internal auditors (recommendation [...]1), ways to improve the independence and [...]status of the function (recommendations 2, 3 and 4), , their competency and professional quality (recommendation 5), the risk-based needs assessment and work planning process (recommendation 6), the review of the audit resources (recommendation 7), the accountability, transparency and comprehensiveness of the internal auditors’ reporting (recommendation 8), the follow-up systems on implementation of recommendations (recommendation 9) and the assessment of the internal audit function (recommendation 10). daccess-ods.un.org |
管理层赞赏审计办 2011 年所采取的采用“国际最高审计机构 组织”报告标 准这一行动， 并注意到，由于报告格式的变化，对 2011 年与此前年份的审计结 果进行比较是不切实际的，故而在审计办的年度报告和儿基会管理层的回应当中 均为就此进行比较。 daccess-ods.un.org | Management appreciates the [...] action taken by OIA in 2011 to adopt the reporting standards of the International Organization of Supreme Audit Institutions [...](INTOSAI) and notes [...]that, due to the change in reporting format, a comparison of audit findings between 2011 and previous years is not practical and is not presented in the annual report of OIA or in the response of UNICEF management. daccess-ods.un.org |
一些最高审计机关 也可以根据《国际审计准则》的规定，参考 被审计组织已有的风险管理框架，立法/理事机构、高层管理人员、内部审计师的意 见，还可以在更小范围内考虑审计/监督委员会的意见。 daccess-ods.un.org | Some SAIs may take into account the audited organization’s risk management frameworks where available as well as the inputs from the legislative/governing body, senior management, internal auditors and, to a lesser extent, from audit/oversight committees as provided for under International Standards on Auditing. daccess-ods.un.org |
鼓励 鼓励 鼓励 鼓励会员国和有关联合国机构继续并强化在能力建设等方面同 最 高审 计机关国际组织的合作，以便促进善治，通过加强 最 高审计 机 关确保效率、问责、 效益和透明度。 daccess-ods.un.org | Member States and relevant United Nations institutions to continue and to intensify their cooperation, including in capacity-building, with the [...] International Organization [...] of Supreme Audit Institutions in order to promote good governance by ensuring efficiency, accountability, effectiveness and transparency through strengthened supreme audit institutions. daccess-ods.un.org |
在这方面，审查中发现有些最高审 计机关 同时对联合国数个组织进行审计，而且有的组织没有遵守轮换原则，重复选 择同一最高审计机关。 daccess-ods.un.org | In this regard, the review found that some SAIs are engaged at several United Nations organizations at the same time, and that the same SAIs are recurrently selected [...] without observing the principle of rotation. daccess-ods.un.org |
赞赏地注意到 [...] 赞赏地注意到 赞赏地注意到 赞赏地注意到最高审计机关国际组织在推动提高效率、问责、效益、透 [...]明度以及切实有效地接收和利用公共资源造福人民方面所开展的工作 daccess-ods.un.org | of the work of the International [...] Organization of Supreme Audit Institutions in [...]promoting greater efficiency, accountability, [...]effectiveness, transparency and efficient and effective receipt and use of public resources for the benefit of citizens daccess-ods.un.org |
在南非最高审计机关的第三届任职即将结束时，我高兴地注意到，在促进审计和积极解决提出供管理 层考虑的事项方面，南非最高审计机 关 得到了工发组织的充分合作与支持。 unido.org | I am gratified to note at the end of its third term and tenure in office that the Supreme Audit [...] Institution of South Africa has been afforded the fullest of cooperation and support by UNIDO in facilitating the audit and actively addressing the matters raised for management consideration. unido.org |
他曾担任过美洲国家组织外聘审计人委员会成员（1987年至1992年以及1998年至2000年）；于1987年至1993年期间为牙买加特许会计师协会理事会成员兼协会财务主任，于1990年至2006年期间担任 最 高审计 机 关 加勒比组织外聘审计人，并在1981年主持了第十一次英联邦审计长大会。 un.org | He has served as a Member of the Board of External Auditors of the Organization of American States, (1987 to 1992 and 1998 to 2000); as a Member of the Council and Treasurer of the Institute of Chartered Accountants of Jamaica [...] from1987 to 1993 and as [...] External Auditor for the Caribbean Organization of Supreme Auditing Institutions [...]between 1990 and 2006 [...]and chaired of the eleventh Conference of Commonwealth Auditors General in 1981. un.org |
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