1. 控制环境(The Control Environment),是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素,它是整个内部控制框架的基础,决定了一个组织的气氛,影响...
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The control environment is the foundation for all other components of internal controls and provides discipline and structure.
控制环境是基于所有内部控制因素的基础并提供纪律,建立架构。
An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk.
理解控制结构,包括控制环境、会计制度和控制程序,对于评估控制风险来说是很有必要的。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
在确定构成控制环境的要素是否得到执行时,注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
A geodesic dome that size would make it possible to have complete control over the environment inside it.
VOA: special.2010.05.30
We control how we use time, we control the temperature in the environment, and hermetically seal ourselves in things.
我们控制时间的利用,我们控制周边环境的温度,我们把自己封闭在各种事务中,与世隔绝。
It's the teacher's responsibility to gain control of the classroom environment
能够控制教学环境的秩序是老师的责任,
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