風險和控制在公司治理中的發(fā)展將改變外部審計師的角色嗎？【外文翻譯】

1、本科畢業(yè)論文（設計）外文翻譯外文題目RiskControlDevelopmentsinCpateGovernance:changingtheroleofexternalaudit外文出處CpateGovernance:AnInternationalReview外文作者ClausHolmPeterBirkholmLaursen原文：原文：RiskControlDevelopmentsinCpateGovernance:changingth

2、eroleofexternalauditCpategovernanceinternalcontrolsInthissectionweexaminethemainrelationshipbetweentheoverallconceptofcpategovernancesomeofthekeycontrolelementsoftheinternalcontrolstructurenamelythesupervisyroleoftheboar

3、dthefunctionofauditcommitteesinternalauditingtheintroductionofriskmanagement.Cpategovernancehasbeendescribedasthesystembywhichcpationsaredirectedcontrolled(e.g.OECD19992004).Asaderived(ce)qualitycpategovernanceinvolvesgo

4、odmanagementcultureassuchencompassestheoverallprinciplesfgoodcompanymanagement.Thestructureofthesysteminvolvestherelationshipsinteractionsbetweenboardmanagementotherinternalaswellasexternalstakeholdersinthepursuitofcompa

5、nyobjectives.Thisviewontheconceptualcontentmaybeviewedasthesharedgeneralinterpretationofcpategovernanceasincpatedinleadingreptsontheissuee.g.theCadburyrept(1992)theGreenburyrept(1995)thereptoftheCEPSWkingParty(1995)theHa

6、mpelrept(1998)theKontraGrept(1998)theCombinedCode(199820032006)OECDrept(19992004).CpategovernancehasbeentheobjectofmassivedebateinEuropeaswellasinotherpartsofthewld.Asetofsharedguidelinesfcpategovernancehasnotbeenelabate

7、dalthoughthiswasastateddesireas2governanceagendaespeciallyincountrieswithaunitarysysteme.g.UKUS.HowevertheproposedDirectiveonstatutyauditsfromtheEUCommission(2004)hasexpedtherelevanceofestablishingauditcommitteesbymaking

8、themmatyinpublicinterestcompanies(i.e.includingalllistedcompanies).Theproposaladdressescpategovernanceaspectsofauditedentitiesthatarecloselyinterlinkedwithstatutyaudit.Thisrelatesparticularlytomattersconcerningtheappoint

9、mentthedismissalresignationoftheauditaswellascommunicationwiththeaudit(seealsoISA260section7IFAC2005).Thecpategovernancedebateregardingsupervisionofinternalcontrolsystemshasbeenseenasnecessaryftheprovisionofreliableinfma

10、tiontoensureaccountability(KeaseyWright1993p.298Maijo2000p.104).Thedifferentrepts(nationalcodes1)oncpategovernanceincluderecommendationsfinternalcontrolsreptingoninternalcontrols(seetheoverviewinAppendix1).Power(1997)emp

11、hasisesthatthefocusoninternalcontrolhasincreasedinimptancewithsociety’scravingfsupervisioncontrol(theauditexplosion).Assuchthefocalpointofauditinghasshiftedfromauditingoutcomestoauditingsystems.Whiletheinternalcontrolsys

12、tembecomespartoftheauditablematteroftheauditthishasledtopracticalconcern(confusion)onwhatinternalcontrolreallyis(e.g.KeaseyWright1997Maijo2000).Ineffect“muchhangsonthedifferencebetweennarrowfinancialbroadnonfinancialdefi

13、nitions”(Power1997p.56).Whenthecpategovernanceguidelinesdonotprovidetheuserswithadefinitionofinternalcontrol(asintheCadburyrept)thisopensupfdifferencesinopinionsonthismatter.Theconceptofinternalcontrolhasmovedfromaccount

14、ingcontrolsalonetoamultidimensionalcomprehensionasfexampleintheCOSOdefinition(Maijo2000p.105).IntheCOSOdefinitioninternalcontrolisrelatedtoachievingobjectivesregardingtheeffectivenessefficiencyofoperationsreliabilityoffi