国际内部审计师协会出版的主要刊物有:1、《内部审计师》(The internal Auditor)是一本学术性双月刊;2、《今日内部审计师协会》(The IIA Today)是一本新闻简讯双月刊;3、《国际内部审计师协会教育者》(The...
基于98个网页-相关网页
The nature and scope of the assurance engagement are determined by the internal auditor.
的性质和范围的参与是保证所确定的内部审计员。
When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.
在进行咨询服务,内部审计员应保持客观和不承担管理责任。
Consulting services generally involve two parties: (1) the person or group offering the advice the internal auditor, and (2) the person or group seeking and receiving the advice the engagement client.
咨询服务一般涉及两个当事方:(1)个人或团体提供咨询意见的内部审计员,和(2)个人或团体寻求和接受咨询的客户的参与。
应用推荐