審計來源於拉丁文聽帳人的名詞“Auditus“。在古羅馬，採用了“聽證

審計來源於拉丁文聽帳人的名詞“Auditus“。在古羅馬，採用了“聽證帳見“的辦法，即一個記帳人員與另一位人員的記錄以口頭驗證的方法進行核對，以防止負責財務的人員欺詐。2002年世界通信會計等醜聞和之前2001年美國安然天然氣公司事件的爆發的雙重沖擊下，對美國乃至全球經濟造成了難以估量的沖擊，由此催生了美國《薩班斯——奧克斯利》法案的出台，Gramling等（2004）指出，盡管薩班斯法案並沒有直接涉及內部審計在公司治理中的作用，但對審計委員會、外部審計人員及管理層治理要求的擴展，意味著內部審計作用也要擴展。隨著股份制這種集中和聚集資本的有效形式的興起以及跨國公司的不斷湧現，企業的管理層次愈發覆雜，競爭也愈發激烈，大部分大中型企業，尤其是上市公司，紛紛成立了審計委員會和相應的內部審計機構，用以規避公司治理風險、加強企業管理、完善公司治理框架、實現經營目標。

結果 (英文) 1:

Audited accounts is derived from the Latin people term "Auditus". In ancient Rome, "hearing Bill" approach, that is an accounting staff and other personnel records to verbal verification methods check to prevent those responsible for financial fraud. 2002 World Communications accounting, scandal and zhiqian 2001 United States Enron gas company event of outbreak of double impact Xia, on United States and global economic caused has to measure of impact, which gave birth to has United States Sarbanes-Oxley--Oxley Bill of introduced, Gramling, (2004) pointed out that, despite Sarbanes-Oxley Bill and no directly involved internal audit in company governance in the of role, but on Audit Committee, and external audit personnel and the management layer governance requirements of extended, Means that the internal audit function will also be extended. Along with joint-stock the concentration and accumulation of capital and the rise of effective forms of transnational corporations continue to emerge, enterprise management level increasingly covering complex, increasingly fierce competition, most of the large and medium enterprises, especially in listed companies, have established an Audit Committee and the internal audit Agency, intended to avoid the risk of corporate governance, strengthen enterprise management, to improve the corporate governance framework, to achieve business objectives.

結果 (英文) 2:

People listen to accounts audit comes from the Latin term "Auditus". In ancient Rome, the use of "hearing the account, see" approach, ie an accounting officer with the recording of another person in order to verbally verify the means of checking to prevent persons responsible for financial fraud. 2002 under the double impact of the WorldCom accounting scandals and outbreaks of Enron's natural gas company events before 2001, for the US and global economy caused incalculable impact, which gave birth to the United States, "Sarbanes - Oxley" Act The introduction, Gramling et al. (2004) noted that although Sarbanes-Oxley Act does not directly involve internal audit in corporate governance role, but the audit committee, external auditors and management governance requirements extension also means that the role of internal audit To expand. With this concentration and aggregation of capital stock effective form of rise of emerging multinationals, the company's management hierarchy cover increasingly complex, increasingly fierce competition, most medium-sized enterprises, especially listed companies, have set up a Audit Committee and relevant internal audit mechanism for risk averse corporate governance, strengthen enterprise management, improve the corporate governance framework to achieve business objectives.

結果 (英文) 3:

The audit comes from the Latin word "Auditus" ". In ancient Rome, the use of the "hearing the bill," the way, that is, a bookkeeping staff and another staff to check the records of the method of oral verification, to prevent the charge of financial fraud. The 2002 world communication accounting scandal and before the 2001 outbreak of Enron gas company in the event the dual impact, caused incalculable impact on the United States and the global economy, which led to the creation of the "Sarbanes - Oxley" bill, Gramling (2004) pointed out,Although the Sarbanes act does not directly address the role of internal audit in corporate governance, but the audit committee, external auditors and management requirements of the expansion, meaning that the internal audit function is also to expand. With the rise of the stock system and the effective form of the capital, the management level of the enterprise is growing, the competition is fierce, most of the large and medium-sized enterprises, especially listing Corporation, have set up the audit committee and the corresponding internal audit institutions to avoid corporate governance risk, strengthen enterprise management, improve corporate governance framework, achieve business objectives.