دانلود رایگان ترجمه مقاله گزارش حسابرسی و افشا کنندگان آن – ۲۰۰۱
دانلود رایگان مقاله انگلیسی گزارش حسابرسی و افشا کنندگان آن به همراه ترجمه فارسی
عنوان فارسی مقاله: | گزارش حسابرسی و افشا کنندگان آن |
عنوان انگلیسی مقاله: | Auditors Reports |
رشته های مرتبط: | حسابداری، حسابرسی و حسابداری مالی |
فرمت مقالات رایگان | مقالات انگلیسی و ترجمه های فارسی رایگان با فرمت PDF میباشند |
کیفیت ترجمه | کیفیت ترجمه این مقاله خوب میباشد |
کد محصول | F65 |
مقاله انگلیسی رایگان |
دانلود رایگان مقاله انگلیسی |
ترجمه فارسی رایگان |
دانلود رایگان ترجمه مقاله |
جستجوی ترجمه مقالات | جستجوی ترجمه مقالات حسابداری |
بخشی از ترجمه فارسی: گزارش هاي حسابرسي ممكن است تفسير كند انواعي از فرمت ها و سبك ها را هنگام انجام حسابرسي هزينه هاي غيرمستقيم حسابرس بايد تهيه كند گزارشي از صورت وضعيت هزينه هاي غيرمستقيم و يك گزارش از كنترل هاي داخلي. مثالهاي ارائه شده بعدي اين گزارشهايي كه ما سفارش مي كنيم براي استفاده بوسيله بخش حسابرسان انتقال حكومت و شركت هاي حسابداري عمومي در هنگام انجام حسابرسي هاي هزينه هاي غيرمستقيم شركت هاي مشاوره اي مهندسي. |
بخشی از مقاله انگلیسی: Audit reports may take a variety of formats and styles. When performing indirect cost audits, the auditor shall prepare a Report on the Statement of Indirect Costs and a Report on Internal Controls. The following represent samples of these reports we recommend for use by state transportation department auditors and public accounting firms when performing indirect cost audits of engineering consulting firms. The American Association of State Highway and Transportation Officials (AASHTO) Audit Subcommittee and the American Council of Engineering Companies (ACEC) Transportation Committee have prepared and approved for use the following indirect cost rate audit report format for engineering consulting firms. The uniform use of this report format by state highway and transportation department auditors and public accounting firms will greatly enhance the understanding and utility of these reports when distributed to the consulting firms and the federal, state and local agencies who contract for their professional services. It is important for the auditor to understand that each indirect cost audit must be conducted in accordance with Generally Accepted Auditing Standards and the financial audit standards contained in the Government Auditing Standards issued by the Comptroller General of the United States of America. Also, the schedule of indirect costs must be prepared in accordance with the accounting principles prescribed in Part 31 of the Federal Acquisition Regulations. Chapter 9 Uniform Audit & Accounting Guide For Transportation Consultants December 2001 1/3/2002 9-2 Report on Schedule of Indirect Costs INDEPENDENT AUDITOR’S REPORT ON THE SCHEDULE OF INDIRECT COSTS Board of Directors The Company We have audited the Schedule of Indirect Costs for the fiscal year ended December 31, 1999. This statement is the responsibility of the Company’s management. Our responsibility is to express an opinion on this statement based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the financial audit standards contained in the Government Auditing Standards issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statement is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedule of Indirect Costs. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying statement was prepared on a basis of accounting practices prescribed by Part 31 of the Federal Acquisition Regulations (FARs) and certain other federal and state regulations as discussed in Note 2, and is not intended to be a presentation in conformity with generally accepted accounting principles. In our opinion, the statement referred to above presents fairly, in all material respects, the direct labor, fringe benefits and general overhead of the Company for the year ended December 31, 1999 on the basis of accounting described in Note 2. In accordance with the Government Auditing Standards we have issued a report dated April 4, 2000 on our consideration of the Company’s internal controls and its compliance with laws and regulations. This report is intended solely for the use and information of the Company and government agencies or other customers related to contracts employing the cost principles of the Federal Acquisition Regulations and should not be used for any other purpose. Bob Brooks, CPA, Director External Audit Branch |