board of audit; audit committee

简明释义

审计委员会

英英释义

例句

1.The board of audit 审计委员会 is responsible for overseeing the external auditors.

审计委员会 board of audit负责监督外部审计师。

2.During the annual meeting, the audit committee 审计委员会 presented its findings on internal controls.

在年会上，审计委员会 audit committee展示了其内部控制的发现。

3.The company established a board of audit 审计委员会 to ensure financial transparency.

公司成立了一个审计委员会 board of audit以确保财务透明。

4.The board of audit 审计委员会 reviews the annual financial statements before they are published.

在发布之前，审计委员会 board of audit审查年度财务报表。

5.Members of the audit committee 审计委员会 must be independent and financially literate.

成员必须独立且具备财务知识，审计委员会 audit committee。

作文

In the modern corporate world, transparency and accountability are of utmost importance. Companies are under constant scrutiny from stakeholders, including investors, employees, and the general public. To ensure that financial practices are in line with regulations and ethical standards, organizations often establish a board of audit (审计委员会) or an audit committee (审计委员会). These entities play a crucial role in maintaining the integrity of financial reporting and safeguarding the assets of the organization.The board of audit is typically composed of members who have extensive knowledge and experience in finance, accounting, and business management. Their primary responsibility is to oversee the auditing process and ensure that the company’s financial statements accurately reflect its financial position. This oversight helps to prevent fraud and misrepresentation, which can lead to significant financial losses and damage to the company’s reputation.An audit committee operates as a subset of the board of audit, focusing specifically on the internal and external audit functions. The committee is responsible for selecting and appointing external auditors, reviewing their performance, and ensuring that audits are conducted in accordance with established standards. Additionally, the audit committee serves as a bridge between the auditors and the board of directors, facilitating communication and ensuring that any issues identified during audits are addressed promptly.One of the key functions of the board of audit and the audit committee is to enhance the credibility of the financial reporting process. By providing independent oversight, these committees help to reassure stakeholders that the financial information presented by the company is reliable. This is particularly important in times of economic uncertainty, where trust in financial institutions and corporations is paramount.Moreover, the presence of a board of audit and an audit committee can significantly improve a company's risk management practices. They are tasked with identifying potential risks that could impact the organization’s financial health and developing strategies to mitigate those risks. This proactive approach not only protects the company’s assets but also enhances its overall governance structure.In conclusion, the establishment of a board of audit (审计委员会) and an audit committee (审计委员会) is essential for any organization aiming to uphold high standards of financial integrity and accountability. These committees provide critical oversight that helps to ensure accurate financial reporting, effective risk management, and compliance with regulatory requirements. As businesses continue to navigate complex financial landscapes, the role of the board of audit and the audit committee will remain vital in fostering trust and confidence among stakeholders, ultimately contributing to the long-term success of the organization.

在现代企业世界中，透明度和问责制至关重要。公司受到来自利益相关者的持续审查，包括投资者、员工和公众。为了确保财务实践符合规定和道德标准，组织通常会设立一个审计委员会（board of audit）或审计委员会（audit committee）。这些实体在维护财务报告的完整性和保护组织资产方面发挥着关键作用。审计委员会通常由具有丰富财务、会计和商业管理知识和经验的成员组成。他们的主要责任是监督审计过程，确保公司的财务报表准确反映其财务状况。这种监督有助于防止欺诈和失实陈述，这可能导致重大财务损失和对公司声誉的损害。审计委员会作为审计委员会的子集，专注于内部和外部审计功能。该委员会负责选择和任命外部审计师，审查其表现，并确保审计按照既定标准进行。此外，审计委员会作为审计师与董事会之间的桥梁，促进沟通，确保在审计过程中发现的任何问题得到及时解决。审计委员会和审计委员会的关键职能之一是提高财务报告过程的可信度。通过提供独立的监督，这些委员会帮助确保利益相关者相信公司提供的财务信息是可靠的。这在经济不确定时期尤为重要，因为对金融机构和公司的信任至关重要。此外，设立审计委员会和审计委员会可以显著改善公司的风险管理实践。他们的任务是识别可能影响组织财务健康的潜在风险，并制定减轻这些风险的策略。这种主动的方法不仅保护公司的资产，还增强了整体治理结构。总之，建立审计委员会（board of audit）和审计委员会（audit committee）对任何旨在保持高标准财务诚信和问责制的组织至关重要。这些委员会提供关键的监督，帮助确保准确的财务报告、有效的风险管理和遵守监管要求。随着企业继续在复杂的财务环境中航行，审计委员会和审计委员会的角色将继续在促进利益相关者之间的信任和信心方面发挥重要作用，最终有助于组织的长期成功。