内部审计活动 internal audit activity
- 促进内部审计活动的质量保证与改进。
Promote quality assurance and improvement of the internal audit activity. - 内部审计定义:内部审计是一种独立、客观的保证与咨询活动,它的目的是为机构增加价值并提高机构的运作效率。
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. - 第二部分(5-8章)说明商品交易活动的会计处理,包括会计系统、内部控制、审计、财务报表分析、以及现金流量表。
The second part (from chapter 5-8) states the accounting for merchandising activities, including accounting systems, internal control, audits, financial statement analysis and the statement of cash flows.
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