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Material deficiencies 重大缺陷 Governance framework 治理结构 Operational mechanism 运行机制 Organization structure 组织架构 The general meeting of shareholders股东大会 Board of directors 董事会 Board of supervisors 监事会 Articles of association 企业章程 Authorities and responsibilities 职责权限 Human resource planning 人员编制 Irresponsible and evasive behavior 推诿扯皮 Remuneration and performance appraisal 薪酬与考核 Marketable securities 有价证券 Risk identification 风险识别 Risk analysis 风险分析 Risk responses 应对策略 Fraud risk 舞弊风险 Disclose information 信息披露 An interim date 中期日 Welfare expense 职工福利费 Integrated audit 综合审计 Group audit 集团审计 Operation audit 经营审计 Express qualified opinion 出具保留意见（指审计人员对有些账目有疑问或不同意见的审计报告） Express unqualified opinion 出具无保留意见（指申明财务报表可信的意见） Express adverse opinion 出具否定意见（被审计单位的报表，有重大的错报，且被审计单位拒绝更正的情况下，出具否定意见的审计报告） Material misstatement 重大错报 Exceptive items 特殊项目 Physical inventory 实地盘点（实际盘点） Uniform system of accounts 统一会计制度或统一账户系统 General provisions 总则 In accordance with 根据，按照 At a minimum 至少 Relating to 与相关，也可不翻译出来 Special committee 专门委员会 Financial statement 财务报表 Financial reporting 财务报告 Unmanageable financial and operational risks 财务和经营风险失控 Ineffectual governance framework 治理结构形同虚设 Written declaration 书面声明 Locations and business units ？ A consolidated subsidiary 合并的附属公司 Comply with the following principles 遵循以下原则 In view of 结合 Implement a system of accountability 落实责任制 In line with the stipulated requirements 按照规定的要求 With reference to 以…为依据 As well as taking into account 结合 Evaluate the risk assessment mechanism 开展风险评估机制评价 The soundness of anti-fraud controls 反舞弊机制的健全性 Focus on 重点关注 The assessed components 评价要素 As per 按照 Mitigate risks 规避风险 Review reports 审查报告 Transactions recording 交易记录 Business flow 业务流程表 Equivalent to 相当于 Irrespective of 不论 Correspond to 对应于 Minutes of the meetings 会议纪要 In this regard 在这方面 Multiple accounts ？ 本文来源：https://www.dywdw.cn/a84d6821aaea998fcc220e91.html
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2022-08-12
