{"id":24960,"date":"2026-07-07T13:40:29","date_gmt":"2026-07-07T05:40:29","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24960"},"modified":"2026-07-14T10:04:56","modified_gmt":"2026-07-14T02:04:56","slug":"93-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e9%a3%8e%e6%8e%a7%e5%90%88%e8%a7%84%e4%b8%8e%e5%ae%a1%e8%ae%a1","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/93-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e9%a3%8e%e6%8e%a7%e5%90%88%e8%a7%84%e4%b8%8e%e5%ae%a1%e8%ae%a1\/","title":{"rendered":"93.\u5546\u52a1\u82f1\u8bed\uff1a\u98ce\u63a7\u5408\u89c4\u4e0e\u5ba1\u8ba1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/06\/02\/%e4%b8%bb%e8%b0%93%e5%ae%be%e4%b8%8e%e4%b8%bb%e7%b3%bb%e8%a1%a8%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"11649\">\u4e3b\u8c13\u5bbe\u4e0e\u4e3b\u7cfb\u8868\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u89c4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u7ecf\u8425\u3001\u8d22\u52a1\u64cd\u4f5c\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u3001\u884c\u4e1a\u76d1\u7ba1\u8981\u6c42<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll departments must maintain full compliance with audit rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u90e8\u95e8\u5fc5\u987b\u5b8c\u5168\u9075\u5b88\u5ba1\u8ba1\u89c4\u5219\uff0c\u4fdd\u6301\u5408\u89c4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7ecf\u8425\u3001\u8d22\u52a1\u3001\u7a0e\u52a1\u3001\u6d41\u7a0b\u4e2d\u6f5c\u5728\u635f\u5931\u9690\u60a3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe identify financial risk at every monthly review meeting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u6bcf\u6708\u590d\u76d8\u4f1a\u8bae\u8bc6\u522b\u5404\u7c7b\u8d22\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6838\u67e5\u8d26\u76ee\u3001\u4e1a\u52a1\u6d41\u7a0b\u771f\u5b9e\u6027\u3001\u5408\u89c4\u6027\u5ba1\u67e5\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe external audit will start next Monday morning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5916\u90e8\u5ba1\u8ba1\u4e0b\u5468\u4e00\u4e0a\u5348\u6b63\u5f0f\u5f00\u5c55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;auditor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u5458\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6267\u884c\u5ba1\u8ba1\u6838\u67e5\u5de5\u4f5c\u7684\u5185\u90e8\u6216\u5916\u90e8\u4e13\u4e1a\u4eba\u5458<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe auditor requested all bank vouchers for cross-check.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5458\u7d22\u8981\u5168\u90e8\u94f6\u884c\u51ed\u8bc1\u7528\u4e8e\u4ea4\u53c9\u6838\u5bf9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;internal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u025c\u02d0nl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5185\u90e8\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">internal audit \u5185\u90e8\u5ba1\u8ba1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInternal audit team inspects department expense records quarterly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5185\u5ba1\u56e2\u961f\u6bcf\u5b63\u5ea6\u6838\u67e5\u5404\u90e8\u95e8\u8d39\u7528\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;external<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026ak\u02c8st\u025c\u02d0nl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5916\u90e8\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">external audit \u5916\u90e8\u5ba1\u8ba1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExternal auditors are independent third-party accounting staff.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5916\u90e8\u5ba1\u8ba1\u5458\u662f\u72ec\u7acb\u7b2c\u4e09\u65b9\u8d22\u4f1a\u5de5\u4f5c\u4eba\u5458\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ba1\u63a7\uff1b\u5185\u63a7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">internal control \u5185\u90e8\u63a7\u5236<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict internal control prevents financial fraud effectively.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u683c\u5185\u63a7\u53ef\u6709\u6548\u9632\u8303\u8d22\u52a1\u821e\u5f0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;fraud<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fr\u0254\u02d0d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u821e\u5f0a\uff1b\u6b3a\u8bc8\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f2a\u9020\u5355\u636e\u3001\u865a\u5047\u62a5\u9500\u3001\u865a\u5f00\u53d1\u7968\u7b49\u8fdd\u89c4\u725f\u5229\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit found expense fraud in the sales department.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u67e5\u51fa\u9500\u552e\u90e8\u95e8\u5b58\u5728\u8d39\u7528\u821e\u5f0a\u884c\u4e3a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;sanction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u00e6\u014bk\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5904\u7f5a\uff1b\u76d1\u7ba1\u5236\u88c1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u76d1\u7ba1\u673a\u6784\u5bf9\u4e0d\u5408\u89c4\u4f01\u4e1a\u4e0b\u8fbe\u7684\u7f5a\u6b3e\u3001\u9650\u5236\u7ecf\u8425\u63aa\u65bd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSerious compliance violations will lead to official sanction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u91cd\u5408\u89c4\u8fdd\u89c4\u4f1a\u906d\u5230\u5b98\u65b9\u76d1\u7ba1\u5904\u7f5a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;penalty<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pen\u0259lti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7f5a\u91d1\uff1b\u7f5a\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8fdd\u89c4\u3001\u9519\u62a5\u3001\u903e\u671f\u4e0a\u62a5\u4ea7\u751f\u7684\u7ecf\u6d4e\u5904\u7f5a\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aData falsification brings heavy financial penalty from regulators.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6570\u636e\u9020\u5047\u4f1a\u88ab\u76d1\u7ba1\u5904\u4ee5\u9ad8\u989d\u7f5a\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;disclosure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026as\u02c8kl\u0259\u028a\u0292\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u606f\u62ab\u9732\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u89c4\u5b9a\u5411\u5ba1\u8ba1\u3001\u76d1\u7ba1\u65b9\u516c\u5f00\u5b8c\u6574\u7ecf\u8425\u8d22\u52a1\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFull disclosure of related-party transactions is mandatory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5173\u8054\u4ea4\u6613\u5b8c\u6574\u4fe1\u606f\u62ab\u9732\u5c5e\u4e8e\u5f3a\u5236\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;material<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u0259\u02c8t\u026a\u0259ri\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u5927\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">material misstatement \u91cd\u5927\u9519\u62a5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMaterial misstatement in statements will trigger full re-audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u62a5\u8868\u91cd\u5927\u9519\u62a5\u4f1a\u89e6\u53d1\u5168\u9762\u91cd\u65b0\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;misstatement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccm\u026as\u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9519\u62a5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u52a1\u62a5\u8868\u91d1\u989d\u3001\u79d1\u76ee\u8bb0\u5f55\u51fa\u73b0\u9519\u8bef\u6216\u4e0d\u5b9e\u586b\u62a5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe fix every minor misstatement before audit submission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u63d0\u4ea4\u5ba1\u8ba1\u524d\u4fee\u6b63\u5168\u90e8\u5fae\u5c0f\u9519\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;evidence<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ev\u026ad\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u8bc1\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u53d1\u7968\u3001\u5408\u540c\u3001\u94f6\u884c\u56de\u5355\u7b49\u652f\u6491\u8d26\u76ee\u771f\u5b9e\u6027\u7684\u51ed\u8bc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll paper evidence needs digital filing for inspection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u7eb8\u8d28\u5ba1\u8ba1\u8bc1\u636e\u9700\u7535\u5b50\u5316\u5f52\u6863\u5907\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;voucher<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8va\u028at\u0283\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51ed\u8bc1\uff1b\u5355\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u62a5\u9500\u5355\u3001\u4ed8\u6b3e\u5355\u3001\u5165\u5e93\u5355\u7b49\u539f\u59cb\u8bb0\u8d26\u5355\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe auditor checked thousands of payment vouchers this week.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5458\u672c\u5468\u6838\u67e5\u4e86\u4e0a\u5343\u4efd\u4ed8\u6b3e\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;reconcile<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5bf9\u8d26\uff1b\u8c03\u8282\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6838\u5bf9\u8d26\u9762\u4e0e\u94f6\u884c\u3001\u4e1a\u52a1\u7cfb\u7edf\u6570\u636e\uff0c\u6d88\u9664\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aReconcile bank accounts on the last working day each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u6700\u540e\u4e00\u4e2a\u5de5\u4f5c\u65e5\u5b8c\u6210\u94f6\u884c\u5bf9\u8d26\u8c03\u8282\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5bf9\u8d26\u8c03\u8282\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">bank reconciliation \u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFile monthly reconciliation together with bank statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u8c03\u8282\u8868\u4e0e\u94f6\u884c\u5bf9\u8d26\u5355\u4e00\u5e76\u5f52\u6863\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;tolerance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u0252l\u0259r\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8bef\u5dee\u5bb9\u5fcd\u5ea6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u5141\u8bb8\u7684\u8d26\u76ee\u5408\u7406\u5dee\u989d\u4e0a\u9650\uff0c\u8d85\u5dee\u9700\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set low tolerance for revenue data in annual audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u5ba1\u8ba1\u4e2d\u6211\u4eec\u5bf9\u8425\u6536\u6570\u636e\u8bbe\u7f6e\u4f4e\u8bef\u5dee\u5bb9\u5fcd\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;risk assessment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask \u0259\u02c8sesm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u8bc4\u4f30\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bc6\u522b\u3001\u5206\u7ea7\u3001\u6d4b\u7b97\u5404\u7c7b\u7ecf\u8425\u4e0e\u8d22\u52a1\u98ce\u9669\u6d41\u7a0b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team finishes risk assessment before year-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u5e74\u672b\u524d\u5b8c\u6210\u5168\u9762\u98ce\u9669\u8bc4\u4f30\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;mitigate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u026at\u026a\u0261e\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7f13\u91ca\uff1b\u964d\u4f4e\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5236\u5b9a\u63aa\u65bd\u51cf\u5c11\u98ce\u9669\u53d1\u751f\u6982\u7387\u4e0e\u635f\u5931\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeparate approval and payment duties to mitigate fraud risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u6279\u4e0e\u4ed8\u6b3e\u5c97\u4f4d\u5206\u79bb\uff0c\u7f13\u91ca\u821e\u5f0a\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;mitigation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccm\u026at\u026a\u02c8\u0261e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u7f13\u91ca\u63aa\u65bd\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe record all risk mitigation plans in the compliance file.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5c06\u5168\u90e8\u98ce\u9669\u7f13\u91ca\u65b9\u6848\u8bb0\u5165\u5408\u89c4\u6863\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;segregation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccse\u0261r\u026a\u02c8\u0261e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5c97\u4f4d\u5206\u79bb\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">segregation of duties \u804c\u8d23\u5206\u79bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSegregation of duties is core internal control requirement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u804c\u8d23\u5c97\u4f4d\u5206\u79bb\u662f\u5185\u63a7\u6838\u5fc3\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;attest<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8test\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9274\u8bc1\uff1b\u6838\u5b9e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u4eba\u5458\u51fa\u5177\u4e66\u9762\u8bc1\u660e\uff0c\u8bc1\u5b9e\u62a5\u8868\u516c\u5141\u771f\u5b9e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCPAs attest the authenticity of the annual financial report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6ce8\u518c\u4f1a\u8ba1\u5e08\u9274\u8bc1\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\u771f\u5b9e\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;attestation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u00e6te\u02c8ste\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u9274\u8bc1\u62a5\u544a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe official attestation must be signed by two certified auditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6b63\u5f0f\u9274\u8bc1\u62a5\u544a\u9700\u4e24\u540d\u6301\u8bc1\u5ba1\u8ba1\u5e08\u7b7e\u5b57\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;breach<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/bri\u02d0t\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fdd\u89c4\uff1b\u8fdd\u53cd\u5408\u89c4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">data breach \u6570\u636e\u6cc4\u9732\u8fdd\u89c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAny breach of compliance policy must be reported immediately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4efb\u4f55\u5408\u89c4\u653f\u7b56\u8fdd\u89c4\u5fc5\u987b\u7acb\u5373\u4e0a\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;remediation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02ccmi\u02d0di\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6574\u6539\uff1b\u8865\u6551\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u53d1\u73b0\u5185\u63a7\u6f0f\u6d1e\u3001\u8fdd\u89c4\u95ee\u9898\u540e\u843d\u5b9e\u4fee\u6b63\u65b9\u6848<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSubmit full remediation report within 15 working days after audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u7ed3\u675f\u540e15\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u5b8c\u6574\u6574\u6539\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;oversight<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259sa\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76d1\u7763\uff1b\u76d1\u7ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">board oversight \u8463\u4e8b\u4f1a\u76d1\u7763<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit committee provides daily oversight of financial work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u59d4\u5458\u4f1a\u5bf9\u8d22\u52a1\u5de5\u4f5c\u8fdb\u884c\u65e5\u5e38\u76d1\u7763\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;statute<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8st\u00e6t\u0283u\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u89c4\uff1b\u6210\u6587\u6cd5\u5f8b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u56fd\u5bb6\u3001\u884c\u4e1a\u9881\u5e03\u5f3a\u5236\u9075\u5b88\u7684\u76d1\u7ba1\u6cd5\u5f8b\u6761\u6587<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll financial operations shall comply with relevant statutes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u8d22\u52a1\u64cd\u4f5c\u5fc5\u987b\u9075\u5b88\u5bf9\u5e94\u6210\u6587\u6cd5\u89c4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;regulation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccre\u0261ju\u02c8le\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76d1\u7ba1\u6761\u4f8b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u7a0e\u3001\u5e02\u573a\u76d1\u7ba1\u90e8\u95e8\u53d1\u5e03\u7ec6\u5219\u3001\u7ba1\u7406\u89c4\u5b9a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe update internal rules to match new financial regulation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u66f4\u65b0\u5185\u90e8\u5236\u5ea6\u4ee5\u5339\u914d\u6700\u65b0\u8d22\u52a1\u76d1\u7ba1\u6761\u4f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;safeguard<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8se\u026af\u0261\u0251\u02d0d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fdd\u969c\u63aa\u65bd\uff1b\u9632\u62a4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDual password login acts as a data safeguard against leakage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53cc\u4eba\u5bc6\u7801\u767b\u5f55\u662f\u9632\u8303\u6570\u636e\u6cc4\u9732\u7684\u9632\u62a4\u63aa\u65bd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;sampling<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0251\u02d0mpl\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62bd\u6837\uff08\u5ba1\u8ba1\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">audit sampling \u5ba1\u8ba1\u62bd\u6837<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAudit sampling covers 30% of monthly expense vouchers randomly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u62bd\u6837\u968f\u673a\u8986\u76d630%\u6708\u5ea6\u8d39\u7528\u5355\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;substantive<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259b\u02c8st\u00e6nt\u026av\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9e\u8d28\u6027\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">substantive test \u5b9e\u8d28\u6027\u6d4b\u8bd5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors conduct substantive test on large capital expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u9488\u5bf9\u5927\u989d\u8d44\u672c\u652f\u51fa\u5f00\u5c55\u5b9e\u8d28\u6027\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;analytical<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u00e6n\u0259\u02c8l\u026at\u026akl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u6790\u6027\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">analytical procedure \u5206\u6790\u6027\u7a0b\u5e8f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnalytical procedure compares monthly revenue fluctuation trend.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5206\u6790\u6027\u7a0b\u5e8f\u5bf9\u6bd4\u6708\u5ea6\u8425\u6536\u6ce2\u52a8\u8d8b\u52bf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;ledger<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8led\u0292\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u7c7b\u8d26\u7c3f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">general ledger \u603b\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe auditor cross-checked ledger balances with bank statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5458\u4ea4\u53c9\u6838\u5bf9\u603b\u8d26\u4f59\u989d\u4e0e\u94f6\u884c\u5bf9\u8d26\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;materiality<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u0259\u02cct\u026a\u0259ri\u02c8\u00e6l\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u8981\u6027\u6c34\u5e73\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u754c\u5b9a\u91cd\u5927\u9519\u62a5\u7684\u91d1\u989d\u6807\u51c6\u9608\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe adjust materiality standard according to annual total revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6839\u636e\u5e74\u5ea6\u603b\u8425\u6536\u8c03\u6574\u5ba1\u8ba1\u91cd\u8981\u6027\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;whistleblower<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u026aslbl\u0259\u028a\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e3e\u62a5\u4eba\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e3b\u52a8\u4e0a\u62a5\u4f01\u4e1a\u821e\u5f0a\u3001\u8fdd\u89c4\u884c\u4e3a\u7684\u5185\u90e8\u5458\u5de5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm set up confidential channel for whistleblower reports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u516c\u53f8\u8bbe\u7acb\u4fdd\u5bc6\u6e20\u9053\u63a5\u6536\u4e3e\u62a5\u4eba\u7684\u4e0a\u62a5\u4fe1\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;archive<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0251\u02d0ka\u026av\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5f52\u6863\u5b58\u6863\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aArchive all audit documents for at least ten years by law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f9d\u6cd5\u5c06\u5168\u90e8\u5ba1\u8ba1\u8d44\u6599\u5f52\u6863\u4fdd\u5b58\u81f3\u5c11\u5341\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;retention<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8ten\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u6599\u7559\u5b58\u671f\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">document retention \u6863\u6848\u7559\u5b58<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe follow legal retention rules for all financial audit files.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9075\u5faa\u6cd5\u89c4\u8981\u6c42\u7559\u5b58\u5168\u90e8\u8d22\u52a1\u5ba1\u8ba1\u6863\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;circumvention<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccs\u025c\u02d0k\u0259m\u02c8ven\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u89c4\u907f\u76d1\u7ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u901a\u8fc7\u62c6\u5206\u4ea4\u6613\u3001\u865a\u5047\u5408\u540c\u7ed5\u8fc7\u5408\u89c4\u7ba1\u63a7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTransaction circumvention will be fully investigated by auditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea4\u6613\u89c4\u907f\u76d1\u7ba1\u884c\u4e3a\u4f1a\u88ab\u5ba1\u8ba1\u5168\u9762\u8c03\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;accountability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccka\u028ant\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u95ee\u8d23\uff1b\u8d23\u4efb\u5f52\u5c5e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aClear accountability is set for every internal control loophole.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e00\u5904\u5185\u63a7\u6f0f\u6d1e\u90fd\u660e\u786e\u5bf9\u5e94\u95ee\u8d23\u8d23\u4efb\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;inherent<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8h\u026a\u0259r\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u6709\uff08\u98ce\u9669\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">inherent risk \u56fa\u6709\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh-volume cash business carries higher inherent fraud risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u989d\u73b0\u91d1\u4e1a\u52a1\u81ea\u5e26\u66f4\u9ad8\u821e\u5f0a\u56fa\u6709\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;control risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8tr\u0259\u028al r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u63a7\u5236\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5185\u63a7\u6d41\u7a0b\u5931\u6548\u65e0\u6cd5\u9632\u8303\u9519\u62a5\u7684\u6f5c\u5728\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnsplit financial duties raise overall control risk sharply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u5c97\u4f4d\u672a\u5206\u79bb\u4f1a\u5927\u5e45\u62ac\u5347\u6574\u4f53\u63a7\u5236\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;detection risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8tek\u0283n r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u68c0\u67e5\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u6d41\u7a0b\u672a\u80fd\u8bc6\u522b\u8d26\u76ee\u9519\u62a5\u7684\u98ce\u9669\u6982\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExpand sampling scope to lower audit detection risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6269\u5927\u62bd\u6837\u8303\u56f4\uff0c\u964d\u4f4e\u5ba1\u8ba1\u68c0\u67e5\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;confirmation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cck\u0252nf\u0259\u02c8me\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51fd\u8bc1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">bank confirmation \u94f6\u884c\u51fd\u8bc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe send independent bank confirmation letters every audit season.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e2a\u5ba1\u8ba1\u5b63\u5ea6\u6211\u4eec\u72ec\u7acb\u5bc4\u9001\u94f6\u884c\u51fd\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;contingent<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\uff08\u8d1f\u503a\/\u98ce\u9669\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">contingent liability \u6216\u6709\u8d1f\u503a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors require full disclosure of all contingent risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u8981\u6c42\u5b8c\u6574\u62ab\u9732\u5168\u90e8\u6216\u6709\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;trace<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tre\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ffd\u67e5\uff08\u51ed\u8bc1\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ece\u62a5\u8868\u91d1\u989d\u53cd\u5411\u8ffd\u6eaf\u81f3\u539f\u59cb\u4e1a\u52a1\u5355\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors trace large sales entries back to delivery orders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5458\u5c06\u5927\u989d\u9500\u552e\u5206\u5f55\u9006\u5411\u8ffd\u67e5\u81f3\u53d1\u8d27\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;vouch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/va\u028at\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u5355\uff1b\u51ed\u8bc1\u6838\u9a8c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe team will vouch every reimbursement invoice this week.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u56e2\u961f\u672c\u5468\u5c06\u6838\u9a8c\u6bcf\u4e00\u5f20\u62a5\u9500\u53d1\u7968\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;lapse<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u00e6ps\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5931\u6548\uff1b\u7ba1\u63a7\u758f\u6f0f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">control lapse \u5185\u63a7\u758f\u6f0f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA control lapse caused unapproved payment last quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e00\u5904\u5185\u63a7\u758f\u6f0f\u5bfc\u81f4\u4e0a\u5b63\u5ea6\u51fa\u73b0\u65e0\u5ba1\u6279\u4ed8\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;indemnify<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8demn\u026afa\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d54\u507f\uff1b\u8d54\u4ed8\u5408\u89c4\u635f\u5931\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe manager shall indemnify the firm for losses from compliance lapse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ba1\u7406\u4eba\u5458\u9700\u4e3a\u5185\u63a7\u758f\u6f0f\u9020\u6210\u7684\u516c\u53f8\u635f\u5931\u4f5c\u51fa\u8d54\u4ed8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;registry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8red\u0292\u026astri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u89c4\u767b\u8bb0\u53f0\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">risk registry \u98ce\u9669\u767b\u8bb0\u53f0\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUpdate the risk registry weekly for real-time risk tracking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u5468\u66f4\u65b0\u98ce\u9669\u767b\u8bb0\u53f0\u8d26\uff0c\u5b9e\u65f6\u8ffd\u8e2a\u5404\u7c7b\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"25150\">\u5546\u52a1\u82f1\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u4e3b\u8c13\u5bbe\u4e0e\u4e3b\u7cfb\u8868\u89e3\u6790\u76ee\u5f55&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[],"class_list":["post-24960","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24960"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24960\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}