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關注：1
2013-05-23 12:21
求翻譯：標準認為，COSO框架能確認出內部控制的三大主要目標，即運營的效率和效果，財務報告的可靠性，以及遵守適用的法律和規章。而COSO以往對財務報告的內部控制觀點不包含運營目標和合規性目標。不過，這兩個目標與財務報表的表達與披露直接相關，有必要含在財務報告的內部控制中。而這三大目標都會對財務報告產生重大的影響，是關于財務報告的內部控制的組成部分。此外，標準將控制環境、風險評估、控制活動、信息和溝通、監控作為框架的五大組成要素，服務于上述三大目標。是什么意思？ 待解決
 懸賞分：1
- 離問題結束還有
標準認為，COSO框架能確認出內部控制的三大主要目標，即運營的效率和效果，財務報告的可靠性，以及遵守適用的法律和規章。而COSO以往對財務報告的內部控制觀點不包含運營目標和合規性目標。不過，這兩個目標與財務報表的表達與披露直接相關，有必要含在財務報告的內部控制中。而這三大目標都會對財務報告產生重大的影響，是關于財務報告的內部控制的組成部分。此外，標準將控制環境、風險評估、控制活動、信息和溝通、監控作為框架的五大組成要素，服務于上述三大目標。
問題補充： |
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2013-05-23 12:21:38
Standard that, coso internal control framework can be identified three main objectives, namely efficiency and effectiveness of operations, reliability of financial reporting, and compliance with applicable laws and regulations. The coso previous internal control over financial reporting point of vie
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2013-05-23 12:23:18
Standard view, able to acknowledge COSO internal control framework of the 3 major objectives, namely, operating efficiency and effectiveness and reliability of financial reporting and compliance with applicable laws and regulations. The financial reports of the past and COSO view does not contain in
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2013-05-23 12:24:58
The standard believed that, the COSO frame can confirm the internal control three big essential targets, namely the operation efficiency and the effect, the financial report reliability, as well as abides by the law suitable and the rules and regulations.But COSO formerly did not contain the operati
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2013-05-23 12:26:38
Standard view, COSO framework identified three main objectives of internal control, efficiency and effectiveness of operations, reliability of financial reporting, as well as compliance with applicable laws and regulations. COSO internal control over financial reporting in the past view does not con
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2013-05-23 12:28:18
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