外文翻译--风险和控制在公司治理中的发展将改变外部审计师的角色吗？（节选）

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1、2100 单词， 11900 英文字符， 3700 汉字 出处： Claus Holm， Peter Birkholm Laursen. Risk and Control Developments in Corporate Governance ： changing the role of the external auditor? J. Corporate Governance： An International Review， 2007， 15(2)： 323-328. 外 文 翻 译 外文题目 Risk and Control Developments in Corporate Gove

2、rnance: changing the role of external auditor? 外文出处 Corporate Governance: An International Review 外文作者 Claus Holm, Peter Birkholm Laursen 原文 ： Risk and Control Developments in Corporate Governance: changing the role of external auditor? Corporate governance and internal controls In this section we e

3、xamine the main relationship between the overall concept of corporate governance and some of the key control elements of the internal control structure, namely the supervisory role of the board, the function of audit committees and internal auditing, and the introduction of risk management. Corporat

4、e governance has been described as the system by which corporations are directed and controlled (e.g. OECD, 1999, 2004). As a derived (core) quality, corporate governance involves good management culture and, as such, encompasses the overall principles for good company management. The structure of t

5、he system involves the relationships and interactions between board, management and other internal, as well as external stakeholders in the pursuit of company objectives. This view on the conceptual content may be viewed as the shared/general interpretation of corporate governance as incorporated in

6、 leading reports on the issue, e.g. the Cadbury report (1992), the Greenbury report (1995), the report of the CEPS Working Party (1995), the Hampel report (1998), the KontraG report (1998), the Combined Code (1998, 2003, 2006) and 1 OECD report (1999, 2004). Corporate governance has been the object of massive debate in Europe as well as in other parts of the world. A set of shared guidelines for corporate governance has not been elaborat