08:28 Dec 8, 2004 |
Russian to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Irene N United States Local time: 11:20 | ||||||
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Summary of answers provided | ||||
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4 +2 | below |
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3 | financial audit of records |
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Документальная ревизия хозяйственно-финансовой деятельности below Explanation: Documentary economic and financial performance audit In-office documentary audit and field audit) In-office documentary audit and field audit are the two main methods of audit. In-office documentary audit is the examination of statements and supporting vouchers and evidences submitted from the auditee agencies. Auditee agencies shall submit monthly, quarterly or yearly statements which shows the actual results of accounting transactions they made and relevant written contracts, invoices and receipts and so on as supporting vouchers and evidences in accordance with the Board-enacted Account Verification Regulation. On the other hand, field audit is conducted by dispatching auditors to the offices of auditee agencies to check relevant account books and other necessary documents, to review the real implementation of programs and to ask relevant officer for the explanation on the programs. Actual results of the audit conducted by using above-mentioned two methods in the year 2000 are as follows. Green Procurement Audit procedure Target of audit On-Site Audit: Supplier of materials containing banned substances Documentary Audit: Suppliers of materials not containing banned substances Reference: http://www.jbaudit.go.jp/engl/engl1/chapter_i/body00.htm Reference: http://www.samsung.com/Products/Semiconductor/DivisionPolicy... |
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11 mins confidence:
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