ICOFR:财务报告的内部控制
“财务报告的内部控制”(Internal Controls Over Financial Reporting,简称ICOFR)是指企业为确保财务信息的准确性、完整性和合规性而建立的一套制度和流程。该术语在商业和财务领域广泛应用,其缩写形式ICOFR便于书面和口头交流中的高效使用,有助于提升财务报告的质量与可信度。
Internal Controls Over Financial Reporting具体释义
Internal Controls Over Financial Reporting的英文发音
例句
- In addition to changes in the auditing profession, Section 404 of sarbox appropriately emphasised the importance of internal controls over financial reporting.
- 除了审计行业的各项变化以外,萨-奥法第404款还适当强调了对财务报告进行内部控制的重要性。
- The company, which designs and services wind turbines, had previously warned that its reported revenues for the last three-quarters of its financial year ended in March 2011 might have to be restated and that it was carrying out a review of internal controls over financial reporting.
- 这家负责风力涡轮机设计及维修保养的公司之前曾警告称,可能不得不重新发布其截至2011年3月份财年最后三个季度的营收数据,同时,公司正对财务报告的内部控制(ICOFR)进行一次审核。
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