英语翻译Risks and controls may be entity-level or assertion-leve

英语翻译
Risks and controls may be entity-level or assertion-level under the PCAOB guidance.Entity-level controls are identified to address entity-level risks.However,a combination of entity-level and assertion-level controls are typically identified to address assertion-level risks.The PCAOB set forth a three-level hierarchy for considering the precision of entity-level controls.Later guidance by the PCAOB regarding small public firms provided several factors to consider in assessing precision.
5、Internal Controls and Improvement
If the internal control system is implemented only to prevent fraud and comply with laws and regulations,then an important opportunity is missed.The same internal controls can also be used to systematically improve businesses,particularly in regard to effectiveness and efficiency.
6、Continuous Controls Monitoring
Advances in technology and data analysis have led to the development of numerous tools which can automatically and continuously evaluate the effectiveness of internal controls.Used in conjunction with continuous auditing,continuous controls monitoring provides assurance on financial information flowing through the business processes.

风险和控制可以entity-level或assertion-level美国上市公司会计监管委员会指导下.Entity-level控制是否解决Entity-level风险.然而,结合entity-level和assertion-level控制通常assertion-level确认地址的风险.美国上市公司会计监管委员会提出了一个层次的精度等级为考虑entity-level控制.后来被美国上市公司会计监管委员会对于指导小型公共事务所提供几种因素要考虑在评估的精度.
五、内部控制及改进
如果内部控制制度实施只是防止欺诈,遵守法律、法规,那是一个重要的机遇.同样的内部控制系统也可用于改善企业,特别是考虑到效果和效率.
六、持续控制监测
技术的进步和数据分析导致众多的工具,它可以自动连续内部控制的有效性的评价.在连续的审计,连续监测提供了保证在控制金融信息的业务流程的流动.