审计结论 meaning in English
audit conclusion
Examples
- The development of capital market makes modern economy more dependent on accounting information and makes auditing service to be needed in a wider scope and auditors face unprecedented high risk
现代经济社会对会计信息更为依赖，审计结论的服务对象更为广泛，审计风险空前巨大。 - That is to say , auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy , efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function . the content includes auditing of economy , efficiency and effectiveness . collecting , analyzing and evaluating techniques are used in auditing , the characteristics of which are that the range of audit is large and variable , audit object is indirect and difficult to be quantified and so on
可见，审计主体是审计机关及审计人员：审计客体是政府部门公共管理活动；审计目标是评价政府部门公共管理活动的经济性、效率性和效果性，为改善公共管理效果提供意见和建议；审计职能更偏重于审计评价以及由此延伸出来的服务职能；审计内容包括经济性审计、效率性审计和效果性审计；审计方法有搜集方法、分析方法和评价方法：审计特点包括审计范围的广泛性和变化性，审计对象的间接性和难以量化性，审计指标的针对性和灵活性，审计方法的复杂性和综合性，审计判断的专业性和谨慎性，审计结论的建设性，后续审计的必要性。 - At last , they go through those effects with time lag , measures by the audited entity and effects of them . 3 ) illuminating performance audit report of our government . auditors should always report the elementary things related to auditing , the brief about auditing , audit conclusion , those problems about follow - up auditing , the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules
一般来说，审计报告应包括以一下内容:与审计有关的基本情况，审计实施的简要情况，审计结论(对经济性、效率性和效果性的评价、对法律和规章的遵循情况、管理控制中存在的问题、重大管理成就、对纠正问题和改善公共管理活动的建议、被审计单位对审计发现和审计结论的意见) ，后续审计问题，未披露信息的性质和不予披露的理由，依法应直接向有关机构报告的违法违规行为。