在中国和英国的内部审计制度的比较，许多主要国家和地区，内部审计和民间审

在中国和英国的内部审计制度的比较，许多主要国家和地区，内部审计和民间审计，政府审计已成为社会和经济审计活动的重要组成部分。内部审计的性质被分成两大类，就是，生产数据的所有权和管理权的管理之间的关系。2000年，“职业道德”，许多研究的基础上，“实质性标准”，有“责任”内部审计人员的国际学院，并提出：“内部审计是一种独立，客观的保证和咨询活动，其目的是为了保值增值，提高组织的管理，通过该系统，评价和改进风险管理，控制和管理流程的有效性，并帮助企业实现其目标。“ 中国和英国不同的社会和政治经济制度，因此交易的内容和组织形式等。内部审计，因为11代和内部审计的发展在英国- 12世纪有一个行平均每年是举行1 - 4次会议，议事内容，包括选举董事及核数师。理事会是协会的执行机构，它必须始终调用公会账户提交给审计人员review.The审计人员审查的重点是应对诚信，可靠的经济和运营方面，担任董事会董事董事。英国现代内部审计发展于1948年，并在20世纪40年代在英国建立了内部审计人员在伦敦的国际协会的一个分支。该协会的成立极大地推动了内部审计的发展，在英国，1991年2月，有超过3名。相比之下，虽然中国的内部审计起步晚，但发展速度非常快。在此之前建立中国国家审计署，中国国务院于1983年7月下发文件，建立和完善内部审计问题。中国国务院颁布的“暂行规定审计工作”，在8月29日，1985年在同年12月5日，审计署发布了一些关于内部审计工作的规定，这是法律依据，为中国开展内部审计。1987年7月，中国国务院和国务院的办公室办公厅转发关于加强内部审计工作，从而大大加快了内部审计机构的形成速度审计署的报告。1994年，中国颁布了“中华人民共和国中国审计法”，以法律的形式内部审计可以肯定，它的法律地位。1995年，审计署发布了“关于内部审计工作”，内部审计提出了进一步的具体规定。

結果 (英文) 1:

In China and the United Kingdom's internal auditing system, many countries and regions, internal audits and civil audits, government audit has become an important part of social and economic activities of Auditors. Nature of internal audit is divided into two major categories, that is, the relationship between ownership and management of the management of the data. 2000, "ethics", many research of based Shang, "substantive standard", has "responsibility" internal audit personnel of International College, and proposed: "internal audit is a independent, objective of guarantee and advisory activities, its purpose is to hedge value-added, improve organization of management, through the system, evaluation and improved risk management, control and management process of effectiveness, and help enterprise achieved its target. "China and the United Kingdom different socio-political and economic system, so the business of content and form. Internal audit, because 11 generation and development of internal audit in the United Kingdom-12th century had a 1-4 meeting is held each year on average, rules of procedure, including the election of Directors and Auditors. The Council is the executive body of the Association, it calls the Association accounts must always be submitted to the Auditors ' review. The Auditors ' review focused on integrity, reliable, economic and operational aspects, as directors of the Board of Directors. United Kingdom modern internal auditing development in 1948, and in the 1940 of the 20th century in the United Kingdom established the internal audit staff in London, an arm of the International Association of. The establishment of the Association greatly promoted the development of the internal audit, in the United Kingdom, in February 1991, has more than 3. By contrast, while internal audit started late in China, but the development is very fast. Prior to the establishment of China's National Audit Office, China in July 1983, the State Council issued a document, establishing and perfecting the internal auditing problems. China's State Council promulgated the "interim provisions for audits", on August 29, 1985 in December 5 of the same year, the Audit Commission has issued a number of provisions relating to internal audit, this is the legal basis for China to carry out internal audits. In July 1987, the General Office of the State Council and the Office of the State Council of China forward on strengthening internal auditing work, thus greatly speeding up the formation of the internal audit process the Audit Commission's report. In 1994, China promulgated the "People's Republic of China China's audit law", in the form of legal internal audits to be sure, its legal status. In 1995, the Audit Commission published "on internal audit work," internal audit put forward further specific provisions.

結果 (英文) 2:

Comparison of internal audit system in China and the United Kingdom, many major countries and regions, internal audit and civil audit, government audit has become an important part of social and economic audit activities. The nature of the internal audit is divided into two categories, that is, the relationship between management ownership and management of production data between. In 2000, the "professional ethics", the basis of many studies, "substantive standards", the "responsibility" of the International Institute of Internal Auditors, and proposed: "Internal auditing is an independent, objective assurance and consulting activity The purpose is to increase the value and improve the management of the organization, through the system, to evaluate and improve the effectiveness of risk management, control, and management processes, and help companies achieve their goals. "different social and political and economic system in China and the UK, so the business the content and form of organization. Internal audit, since 11 generations and the development of internal audit in United Kingdom - 12th century there is a line averaged 1 is held every year - the 4th meeting, procedure of content, including the election of directors and auditors. The Council is an association of the executive body, it must always call the guild accounts submitted to the auditors focused review.The auditors review is to deal with honest, reliable economic and operational aspects, as the Board of Directors. British modern internal audit in 1948, and in the 1940s in the United Kingdom established a branch of internal auditors in the International Association of London. The establishment of the association has greatly promoted the development of internal audit in the UK, in February 1991, there are more than three. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's National Audit Office, China's State Council in July 1983 issued a document, establish and improve internal audit issues. China's State Council promulgated the "Provisional Regulations on the audit work" in the August 29, 1985 in the same year on December 5, the Audit Commission released a number of provisions on internal audit work, which is the legal basis for China to carry out internal audits. July 1987, China's State Council and the General Office of the State Council's Office forwarded on strengthening internal audit, thus greatly accelerating the rate of formation of the internal audit report of the audit. In 1994, China promulgated the "People's Republic of China China Audit", in the form of internal legal audit to be sure, its legal status. In 1995, the Audit Commission issued an "internal audit", internal audit raises further specific provisions.