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INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the StandardsInternal auditing is conducted in diverse legal and cultural environments; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.The purpose of the Standards is to:1. Guide adherence with the mandatory elements of the International ProfessionalPractices Framework.2. Provide a framework for performing and promoting a broad range of value-addedinternal auditing services.3. Establish the basis for the evaluation of internal audit performance.4. Foster improved organizational processes and operations.The Standards are a set of principles-based, mandatory requirements consisting of: ∙Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable atorganizational and individual levels.∙Interpretations clarifying terms or concepts within the Standards.The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards use the word “must” to spec ify an unconditional requirement and the word “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.The Standards comprise two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. Attribute and Performance Standards apply to all internal audit services.Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) services.Revised: October 2016 Page 1 of 25Assurance services inv olve the internal auditor’s objective assessment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process owner, (2) the person or group making the assessment — the internal auditor, and (3) the person or group using the assessment — the user.Consulting services are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice — the internal auditor, and (2) the person or group seeking and receiving the advice — the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.The Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.If the Standards are used in conjunction with requirements issued by other authoritative bodies, internal audit communications may also cite the use of other requirements, as appropriate. In such a case, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal AuditorsStandards and Guidance1035 Greenwood Blvd, Suite 401Lake Mary, FL 32746 USAE-mail: guidance@ Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Attribute Standards1000 – Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board;authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.1000.A1 – The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.1000.C1 – The nature of consulting services must be defined in the internal audit charter. 1010 – Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.1100 – Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.1110 – Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board: ∙Approving the internal audit charter.∙Approving the risk-based internal audit plan.∙Approving the internal audit budget and resource plan.∙Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters.∙Approving decisions regarding the appointment and removal of the chief audit executive.∙Approving the remuneration of the chief audit executive.∙Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.1110.A1 – The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. The chief audit executive must disclose such interference to the board and discuss the implications.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1112 – Chief Audit Executive Roles Beyond Internal AuditingWhere the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.Interpretation:The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. These roles and responsibilities may impair, or appear to impair, the organizational independence of theinternal audit activity or the individual objectivity of the internal auditor. Safeguards are those oversight activities, often undertaken by the board, to address these potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative processes to obtain assurance related to the areas of additional responsibility.1120 – Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest. Interpretation:Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results.A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest could impair an individual's ability to perform his or her duties and responsibilities objectively.1130 – Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.The determination of appropriate parties to which the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter, as well as the nature of the impairment.1130.A1 – Internal auditors must refrain from assessing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year.1130.A2 – Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity.1130.A3 –The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.1130.C1– Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.1130.C2–If internal auditors have potential impairments to independence or objectivity relating to proposed consulting services, disclosure must be made to the engagement client prior to accepting the engagement.1200 – Proficiency and Due Professional CareEngagements must be performed with proficiency and due professional care.1210 – ProficiencyInternal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.Interpretation:Proficiency is a collective term that refers to the knowledge, skills, and other competencies required of internal auditors to effectively carry out their professional responsibilities. It encompasses consideration of current activities, trends, and emerging issues, to enable relevant advice and recommendations. Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations.1210.A1–The chief audit executive must obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1210.A2 –Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.1210.A3–Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.1210.C1 –The chief audit executive must decline the consulting engagement or obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1220 – Due Professional CareInternal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care does not imply infallibility.1220.A1– Internal auditors must exercise due professional care by considering the: ∙Extent of work needed to achieve the engagement’s objectives.∙Relative complexity, materiality, or significance of matters to which assurance procedures are applied.∙Adequacy and effectiveness of governance, risk management, and control processes.∙Probability of significant errors, fraud, or noncompliance.∙Cost of assurance in relation to potential benefits.1220.A2–In exercising due professional care internal auditors must consider the use of technology-based audit and other data analysis techniques.1220.A3– Internal auditors must be alert to the significant risks that might affect objectives, operations, or resources. However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.1220.C1–Internal auditors must exercise due professional care during a consulting engagement by considering the:∙Needs and expectations of clients, including the nature, timing, and communication of engagement results.∙Relative complexity and extent of work needed to achieve the engagement’s objectives.∙Cost of the consulting engagement in relation to potential benefits.1230 – Continuing Professional DevelopmentInternal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.1300 – Quality Assurance and Improvement ProgramThe chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.Interpretation:A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. The chief audit executive should encourage board oversight in the quality assurance and improvement program.1310 – Requirements of the Quality Assurance and Improvement ProgramThe quality assurance and improvement program must include both internal and external assessments.1311 – Internal AssessmentsInternal assessments must include:∙Ongoing monitoring of the performance of the internal audit activity.∙Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.Interpretation:Ongoing monitoring is an integral part of the day-to-day supervision, review, and measurement of the internal audit activity. Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools, and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.Periodic assessments are conducted to evaluate conformance with the Code of Ethics and the Standards.Sufficient knowledge of internal audit practices requires at least an understanding of all elements of the International Professional Practices Framework.1312 – External AssessmentsExternal assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The chief audit executive must discuss with the board:∙The form and frequency of external assessment.∙The qualifications and independence of the external assessor or assessment team, including any potential conflict of interest.Interpretation:External assessments may be accomplished through a full external assessment, or a self-assessment with independent external validation. The external assessor must conclude as to conformance with the Code of Ethics and the Standards; the external assessment may also include operational or strategic comments.A qualified assessor or assessment team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of an assessment team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether an assessor or assessment team demonstrates sufficient competence to be qualified.An independent assessor or assessment team means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs. The chief audit executive should encourage board oversight in the external assessment to reduce perceived or potential conflicts of interest.1320 – Reporting on the Quality Assurance and Improvement ProgramThe chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board. Disclosure should include: ∙The scope and frequency of both the internal and external assessments.∙The qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest.∙Conclusions of assessors.∙Corrective action plans.Interpretation:The form, content, and frequency of communicating the results of the quality assurance and improvement program is established through discussions with senior management and the board and considers the responsibilities of the internal audit activity and chief audit executive as contained in the internal audit charter. To demonstrate conformance with the Code of Ethics and the Standards, the results of external and periodic internal assessments are communicated upon completion of such assessments, and the results of ongoing monitoring are communicated at least annually. The results include the assessor’s or assessment team’s evaluation with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”Indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing is appropriate only if supported by the results of the quality assurance and improvement program.Interpretation:The internal audit activity conforms with the Code of Ethics and the Standards when it achieves the outcomes described therein. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.1322 – Disclosure of NonconformanceWhen nonconformance with the Code of Ethics or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the nonconformance and the impact to senior management and the board.Performance Standards2000 – Managing the Internal Audit ActivityThe chief audit executive must effectively manage the internal audit activity to ensure it adds value to the organization.Interpretation:The internal audit activity is effectively managed when:∙It achieves the purpose and responsibility included in the internal audit charter.∙It conforms with the Standards.∙Its individual members conform with the Code of Ethics and the Standards.∙It considers trends and emerging issues that could impact the organization.The internal audit activity adds value to the organization and its stakeholders when it considers strategies, objectives, and risks; strives to offer ways to enhance governance, risk management, and control processes; and objectively provides relevant assurance.2010 – PlanningThe chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:To develop the risk-based plan, the chief audit executive consults with senior management and the board and obtains an understanding of the organization’s strategies, key business objectives, associated risks, and risk management processes. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.2010.A1–The internal audit activity’s plan of engagements must be based on a documented risk assessment, undertaken at least annually. The input of senior management and the board must be considered in this process.2010.A2– The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions.2010.C1–The chief audit executive should consider accepting proposed consulting engagements based on the engagement’s potential to improve management of risks, add value, and improve the organization’s operations. Accepted engagements must be included in the plan.2020 – Communication and ApprovalThe chief audit executive must communicate the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval. The chief audit executive must also communicate the impact of resource limitations.2030 – Resource ManagementThe chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.Interpretation:Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.2040 – Policies and ProceduresThe chief audit executive must establish policies and procedures to guide the internal audit activity.Interpretation:The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.2050 – Coordination and RelianceThe chief audit executive should share information, coordinate activities, and consider relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimize duplication of efforts.Interpretation:In coordinating activities, the chief audit executive may rely on the work of other assurance and consulting service providers. A consistent process for the basis of reliance should be established, and the chief audit executive should consider the competency, objectivity, and due professional care of the assurance and consulting service providers. The chief audit executive should also have a clear understanding of the scope, objectives, and results of the work performed by other providers of assurance and consulting services. Where reliance is placed on the work of others, the chief audit executive is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.2060 – Reporting to Senior Management and the BoardThe chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include。
国际商法教程期末试题及答案1. 单选题（每题2分，共40分）1. What is the main purpose of international commercial law?A. To regulate domestic business transactionsB. To facilitate trade between different countriesC. To protect consumers from unfair business practicesD. To enforce intellectual property rights答案：B2. Which of the following is NOT a principle of international commercial law?A. Freedom of contractB. Good faithC. Sovereign immunityD. Pacta sunt servanda答案：C3. Which international organization is responsible for the settlement of disputes between member countries?A. World Trade Organization (WTO)B. International Monetary Fund (IMF)C. United Nations (UN)D. International Court of Justice (ICJ)答案：A4. What is the purpose of the United Nations Convention on Contracts for the International Sale of Goods (CISG)?A. To harmonize contract law in different countriesB. To establish a global court for contract disputesC. To regulate the sale of goods within a specific regionD. To protect consumers from fraudulent sellers答案：A5. Which of the following is NOT a method of dispute resolution in international commercial law?A. MediationB. ArbitrationC. LitigationD. Negotiation答案：D...（继续回答6-40题）2. 客观题（每题5分，共50分）1. Define the principle of "lex mercatoria" in international commercial law.答案：Lex mercatoria refers to the body of customary rules and practices that have developed in international trade. It is based on the principles of fairness, good faith, and commercial reasonableness.2. Explain the concept of "force majeure" and its role in international contracts.答案：Force majeure refers to unforeseen circumstances or events beyond the control of the parties that make it impossible to fulfill their contractual obligations. It is often included as a clause in international contracts to excuse performance in such circumstances.3. Discuss the significance of the "most favored nation" principle in international trade.答案：The most favored nation principle requires that any favorable treatment given to one country must be extended to all other countries. It promotes equal treatment and prevents discrimination in international trade.4. Explain the difference between common law and civil law systems and their influence on international commercial law.答案：Common law systems are based on judicial precedents and case law, while civil law systems rely on codified statutes and legal codes. These two systems have different approaches to contract interpretation and dispute resolution, which can impact the application of international commercial law.5. What is the role of the International Chamber of Commerce (ICC) in international commercial law?答案：The ICC plays a significant role in the development and promotion of international commercial law. It provides standardized model contracts, rules for arbitration, and other resources to facilitate trade and resolve disputes....（继续回答6-10题）3. 论述题（每题20分，共60分）1. Discuss the importance of choice of law clauses in international contracts.答案：Choice of law clauses are essential in international contracts as they determine which jurisdiction's laws will govern the interpretation and enforcement of the contract. This helps ensure legal certainty and predictability, especially when parties involved are from different countries with different legal systems. By choosing the applicable law in advance, parties can better understand their rights and obligations under the contract and avoid potential conflicts or misunderstandings. It also provides a clear framework for resolving disputes that may arise during the course of the contract. However, it is crucial for parties to carefully consider the choice of law and seek legal advice to ensure it aligns with their interests and objectives.2. Analyze the benefits and challenges of international arbitration as a method of dispute resolution in international commercial law.答案：International arbitration offers several advantages as a method of dispute resolution in international commercial law. Firstly, it provides a neutral and private forum that allows parties to resolve their disputes outside of national courts, which can be advantageous when dealing with cross-border transactions. The use of arbitration can help avoid potential biases or preferences towards domestic parties. Secondly, it offers flexibility in terms of procedural rules, language, and choice of arbitrators. Parties can select arbitrators with expertise in the subject matter of the dispute, thus ensuring a fair and knowledgeable decision-making process. Thirdly, arbitral awards are generally enforceable across countries through international conventions such as the New York Convention, which enhances the enforceability and finality of arbitration decisions.However, international arbitration also presents challenges. It can be expensive, especially when parties need to hire specialized legal counsel and arbitrators. The lack of a formal appeals process can raise concerns about limited options for challenging an unfavorable award. Furthermore, cultural and procedural differences between parties involved from different jurisdictions can impact the efficiency and fairness of the arbitration proceedings. Despite these challenges, international arbitration remains a popular choice for resolving disputes in international commercial law due to its many advantages.3. Discuss the role of the World Trade Organization (WTO) in regulating international trade and resolving trade disputes.答案：The World Trade Organization (WTO) plays a crucial role in regulating international trade and resolving trade disputes among membercountries. Its primary objectives include facilitating the smooth flow of trade, promoting fair competition, and ensuring that trade policies are transparent and predictable. The WTO provides a framework for negotiating and enforcing trade agreements, such as the General Agreement on Tariffs and Trade (GATT) and various sector-specific agreements.One of the key functions of the WTO is dispute settlement. It offers a multilateral and binding dispute resolution mechanism that helps member countries resolve trade disputes in a fair and impartial manner. The WTO Dispute Settlement Body (DSB) consists of independent panels that hear and adjudicate trade disputes brought by member countries. The DSB's decisions are binding, and non-compliance can result in authorized retaliation or the imposition of trade sanctions.The WTO's dispute settlement mechanism has contributed to the resolution of numerous trade disputes, promoting stability and predictability in international trade. It has played a significant role in reducing trade barriers and ensuring compliance with agreed-upon trade rules. However, some criticisms include the length and complexity of the dispute settlement process, concerns about the influence of powerful countries, and the limited participation of developing countries in the decision-making process.Despite these challenges, the WTO remains an important institution for the regulation and resolution of international trade disputes. It continues to work towards a more inclusive and balanced international trading system....（继续回答4-6论述题）总结：本文针对国际商法教程期末试题及答案展开了详细的回答。
解决历史遗留问题的协议书英文。
Agreements to Resolve Legacy Issues.Legacy issues can be a significant source of conflict and tension within organizations. They can stem from a variety of factors, including past decisions, unresolved grievances, or systemic problems. If not addressed, legacy issues can continue to fester and negatively impact the organization's culture, productivity, and success.Enter into an agreement to resolve legacy issues can be a powerful tool for moving forward and creating a more positive and productive work environment. Such agreements can provide a framework for addressing past problems, building trust, and establishing a path forward.There are many different types of agreements that can be used to resolve legacy issues. The specific type ofagreement that is appropriate will depend on the nature of the issue and the specific needs of the organization. Some common types of agreements include:Settlement agreements: These agreements are typically used to resolve legal disputes or grievances. They involve the parties to the dispute agreeing to a mutually acceptable resolution, such as a financial settlement or a change in policy.Memorandums of understanding (MOUs): MOUs are less formal than settlement agreements but can still be legally binding. They are often used to outline the terms of an agreement between two or more parties. MOUs can be used to resolve a variety of issues, including legacy issues.Codes of conduct: Codes of conduct are sets of rules and guidelines that govern the behavior of employees within an organization. They can be used to address legacy issues by establishing clear expectations for behavior and providing a mechanism for addressing violations.Diversity and inclusion plans: Diversity and inclusion plans are designed to promote a more inclusive andequitable work environment. They can be used to address legacy issues by identifying and eliminating barriers to diversity and inclusion.No matter what type of agreement is used, it is important that the agreement is clear, specific, and enforceable. The agreement should also be developed withthe input of all stakeholders and should be regularly reviewed and updated as needed.中文。
立规矩,讲规矩,守规矩讨论发言稿英文回答：Respecting rules and regulations is a fundamental aspect of a well-functioning society. Rules provide a framework for orderly conduct, protect the rights of individuals, and ensure fairness and equity. Compliance with rules is essential for the smooth operation of organizations, communities, and even nations.There are numerous reasons why it is important to establish, communicate, and adhere to rules. First and foremost, rules help to create a predictable and stable environment. When people know the boundaries of acceptable behavior, they can plan and make decisions with confidence. Rules also help to prevent conflicts and disputes by providing clear guidelines for interactions and transactions.Another important reason for adhering to rules is thatit fosters trust and cooperation. When people trust that others will follow the rules, they are more likely to cooperate and engage in positive interactions. This trust and cooperation are essential for the success of any group or organization.Furthermore, the enforcement of rules ensures fairness and equity. Rules ensure that everyone is treated in a consistent and impartial manner, regardless of their status or position. This impartiality is crucial for maintaining a just and cohesive society.Establishing clear and enforceable rules is essential for their effective implementation. Rules should be specific, unambiguous, and communicated effectively to all those who are expected to follow them. It is also important to ensure that the rules are fair and reasonable, taking into account the rights and interests of all parties involved.The communication of rules is just as important astheir establishment. Rules must be communicated in a clearand accessible manner, ensuring that everyone understands their responsibilities and obligations. This can be done through written documents, verbal instructions, or a combination of both.Enforcing rules is the final step in ensuring compliance. Enforcement can involve a range of measures, including penalties for violations, reminders of the rules, and ongoing monitoring. The severity of the penalty should be proportionate to the severity of the violation.In conclusion, establishing, communicating, and adhering to rules are essential for maintaining order, fairness, and cooperation in society. Rules provide a framework for acceptable behavior, protect individual rights, and ensure the smooth functioning of organizations and communities. By following the rules, we contribute to a more harmonious and prosperous society.中文回答：立规矩。
Law and morality are two fundamental concepts that shape the way societies function and individuals behave.They are often intertwined,with law being the codified set of rules enforced by the state,while morality is a more subjective set of principles that guide personal conduct.Here,we will explore the relationship between these two concepts and their significance in our daily lives.The Role of Law1.Regulation of Society:Laws are designed to maintain order and protect the rights and freedoms of individuals within a society.They regulate behavior,resolve disputes,and provide a framework for social interaction.2.Punishment and Deterrence:Legal systems often include punitive measures for those who break the law,which serves as a deterrent to wouldbe offenders.This is based on the principle that the threat of punishment can prevent individuals from engaging in harmful behavior.3.Protection of Rights:Laws are also crucial in safeguarding the rights of citizens,such as freedom of speech,the right to a fair trial,and protection from discrimination.The Role of Morality1.Personal Guidance:Morality is a set of ethical standards that individuals often use to guide their personal choices and actions.It is a more personal and internalized system of rules that may not always align with the law.2.Social Cohesion:Moral principles can help foster a sense of community and shared values,which is essential for social cohesion and the peaceful coexistence of diverse groups within a society.3.Ethical DecisionMaking:In situations where the law is unclear or does not provide a direct answer,individuals may rely on their moral compass to make decisions that they believe are right and just.The Relationship Between Law and Morality1.Overlap:There is often a significant overlap between legal and moral rules.Many laws are based on moral principles,such as the prohibition of murder,theft,and fraud.2.Conflict:However,there can also be conflict between the two.For example,a law maybe seen as unjust by some,leading to moral objections and potential civil disobedience.3.Evolution:Laws can evolve in response to changes in moral attitudes.For instance,the abolition of slavery and the advancement of womens rights are examples of legal changes driven by shifts in societal morality.The Importance of Both in Societyplementary Systems:While laws provide a clear and enforceable framework for behavior,morality offers a more nuanced and flexible guide for personal conduct.Both are necessary for a wellfunctioning society.2.Balance of Power:The balance between law and morality can be a delicate one.Too much reliance on law can lead to a rigid and oppressive society,while too much reliance on morality can lead to chaos and a lack of accountability.3.Cultural Context:The relationship between law and morality is also influenced by cultural context.Different societies may have different legal systems and moral codes, reflecting their unique histories and values.In conclusion,while law and morality serve different purposes,they are both essential for the functioning of a society.They provide a structure for behavior,a means of resolving disputes,and a guide for ethical decisionmaking.Understanding the complex interplay between these two concepts is crucial for anyone seeking to navigate the complexities of human society.。
化虚为实作文模板英语Turning the Intangible into the Tangible。
Throughout the annals of human history, the pursuit of transforming the ethereal into the corporeal has been an enduring fascination. From alchemists seeking to transmute base metals into gold to scientists endeavoring to harness the power of atomic energy, humanity has consistently strived to bridge the divide between the intangible and the tangible. This timeless quest is encapsulated by the concept of "turning the intangible into the tangible."At its core, intangibility refers to that which lacks physical form or substance, existing solely in the realm of ideas, emotions, or abstract concepts. Tangibility, on the other hand, denotes something that can be perceived through the senses, possessing a tangible, physical presence. The process of turning the intangible into the tangible thus involves giving material form to that which was previously immaterial.This process manifests itself in myriad ways across diverse fields of human endeavor. In the realm of art, for instance, painters and sculptors have the ability to transform ethereal thoughts and emotions into tangible masterpieces that evoke profound responses from viewers. Musicians, through the arrangement of sounds and melodies, can give voice to the ineffable, creating sonic landscapes that resonate with the soul.In the scientific arena, countless examples exist of intangibles being translated into tangible realities. The discovery of X-rays, once an intangible concept, revolutionized medicine by enabling the visualization of internal structures, leading to advancements in diagnosis and treatment. Similarly, the harnessing of electromagnetic waves has made possible wireless communication, allowing us to connect with others regardless of physical distance.The realm of technology has also witnessed a remarkable convergence of the intangible and the tangible. Take, for example, the advent of virtual reality. Through headsetsand motion tracking, users can immerse themselves in simulated environments that replicate the physical world, blurring the lines between reality and illusion. Artificial intelligence, another transformative technology, is enabling machines to perform tasks that were once solely within the domain of human cognition, such as image recognition and language translation.The impact of turning the intangible into the tangible extends far beyond the realm of art, science, and technology. It has profoundly shaped the course of human civilization. The invention of writing, for instance, transformed oral traditions into tangible records, preserving knowledge and fostering the development of civilizations. The establishment of legal systems, with their emphasis on tangible contracts and enforceable laws, provided a framework for societies to function and resolve disputes.Moreover, the intangible forces that drive human behavior have been the subject of much exploration and inquiry. Psychologists have sought to understand thecomplexities of the human mind, mapping the intangible terrain of thoughts, emotions, and motivations. Economists have developed models to quantify intangible factors such as consumer confidence and business expectations, recognizing their profound impact on economic outcomes.The process of turning the intangible into the tangible is not without its challenges. It requires creativity, imagination, and a willingness to venture into the unknown. It also necessitates the development of new tools, techniques, and methodologies to bridge the gap between the abstract and the concrete.Despite these challenges, the pursuit of transforming the intangible into the tangible has yielded countless benefits. It has expanded our understanding of the world, driven innovation, improved our quality of life, and enabled us to connect with others on a deeper level.As we continue to navigate the ever-changing landscape of our world, the ability to turn the intangible into the tangible will undoubtedly remain a vital skill. It willempower us to solve complex problems, create new possibilities, and shape a future that is both meaningful and transformative.In conclusion, the concept of "turning the intangible into the tangible" embodies the human spirit of exploration, creativity, and innovation. It is a testament to ourability to give form to our thoughts, emotions, and dreams, bridging the divide between the ethereal and the corporeal. As we continue to push the boundaries of what is possible, the intangible will forever remain a rich source of inspiration and a catalyst for progress.。
联合国关于调解所产⽣的国际和解协议公约（中英⽂对照）445期编者按2018年6⽉27⽇联合国贸易法委员会第五⼗⼀届会议通过了《联合国关于调解所产⽣的国际和解协议公约》，12⽉20⽇，第73届联合国⼤会通过了该公约。
2019年8⽉，该公约将在新加坡开放签署。
如果中国拟签署该公约，将涉及到⼀些法律修改以及与相关司法制度衔接层⾯的问题。
社会各界、专家学者、司法实务部门都在认真研究《新加坡公约》的具体内容，提出⼀些应对公约落地的意见和建议。
公号本期刊登联合国⽹站上的《新加坡调解公约》中英⽂版，为⽅便阅读，编辑成中英⽂对照版。
后续公号将刊登相关理论⽂章，以期对公约落地时予以参考。
联合国关于调解所产⽣的国际和解协议公约United Nations Convention on International Settlement Agreements Resulting from Mediation序⾔本公约当事⽅，认识到调解作为⼀种商事争议解决办法对于国际贸易的价值，争议当事⼈籍此办法请求第三⼈协助其设法友好解决争议，注意到国际和国内商业实务越来越多地使⽤调解替代诉讼，考虑到使⽤调解办法产⽣显著益处，例如，减少因争议导致终⽌商业关系的情形，便利商业当事⼈管理国际交易，并节省国家司法⾏政费⽤，深信就调解所产⽣的国际和解协议确⽴⼀种可为法律、社会和经济制度不同的国家接受的框架，将有助于发展和谐的国际经济关系，兹商定如下：PreambleThe Parties to this Convention,Recognizingthe value for international trade of mediation as a method for settling commercial disputes in which the parties in dispute request a third person or persons to assist them in their attempt to settle the dispute amicably, Notingthat mediation is increasingly used in international and domestic commercial practice as an alternative to litigation,Consideringthat the use of mediation results in significant benefits, such as reducing the instances where a dispute leads to the termination of a commercial relationship, facilitating the administration of international transactions by commercial parties and producing savings in the administration of justice by States,Convincedthat the establishment of a framework for international settlement agreements resulting from mediation that is acceptable to States with different legal, social and economic systems would contribute to the development of harmonious international economic relations,Have agreed as follows:第1条适⽤范围Article 1. Scope of application1. 本公约适⽤于调解所产⽣的、当事⼈为解决商事争议⽽以书⾯形式订⽴的协议（“和解协议”），该协议在订⽴时由于以下原因之⼀⽽具有国际性：(a) 和解协议⾄少有两⽅当事⼈在不同国家设有营业地；或者(b) 和解协议各⽅当事⼈设有营业地的国家不是：㈠和解协议所规定的相当⼀部分义务履⾏地所在国；或者㈡与和解协议所涉事项关系最密切的国家。
美国合同法简介英语文章Contract law is a fundamental aspect of the legal system in the United States. It governs the creation and enforcement of agreements between parties, and is based on a combination of statutes, common law, and the Uniform Commercial Code (UCC). The principles of contract law are designed to provide a framework for parties to enter into binding agreements and to protect their rights and obligations.Contracts are legally binding agreements between two or more parties that create obligations to do or not docertain things. In order to be enforceable, a contract must meet certain requirements, including offer, acceptance, consideration, legality, capacity, and consent. These elements ensure that the parties have reached a mutual understanding and agreement, and that the contract is fair and not obtained through coercion or fraud.One of the key principles of contract law is the concept of "meeting of the minds," which means that the parties must have a mutual understanding and intention to be bound by the terms of the contract. This requires clearcommunication and a shared understanding of the terms and conditions of the agreement.Another important principle is the doctrine of consideration, which requires that each party to thecontract must give something of value in exchange for the promises made by the other party. This can be money, goods, services, or even a promise to refrain from doing something.Contracts can take many forms, including written, oral,or implied. However, certain types of contracts, such as those involving the sale of goods, real estate, orcontracts that cannot be performed within one year, must be in writing to be enforceable under the statute of frauds.When a party breaches a contract, the non-breachingparty may seek legal remedies, such as damages, specific performance, or cancellation of the contract. The specific remedies available will depend on the nature of the breach and the terms of the contract.In conclusion, contract law is a vital component of the legal system in the United States, providing the framework for parties to enter into binding agreements and ensuring that their rights and obligations are protected.Understanding the principles of contract law is essentialfor businesses and individuals alike, as contracts are a fundamental aspect of everyday transactions and relationships.合同法是美国法律体系中的一个基本方面。
框架协议英文简称Framework Agreement (FA)This Framework Agreement (FA) is entered into by and between the undersigned parties for the purpose of establishing a basic framework for a potential business transaction. The undersigned parties agree as follows:1. PartiesThis agreement is entered into by and between [Party A], a [description of legal entity and its registered office address], and [Party B], a [description of legal entity and its registered office address].2. IdentityEach party confirms that it has the power and authority to enter into this agreement and to perform its obligations under this agreement.3. Rights and Obligationsa. [Party A] has the right to [insert specific rights of Party A], and undertake to fulfil the following obligations [insert specific obligations of Party A].b. [Party B] has the right to [insert specific rights of Party B], and undertake to fulfil the following obligations [insert specific obligations of Party B].4. PerformanceThe parties hereby agree to fulfil their respective obligations in accordance with the terms and conditions of this agreement. If either party is unable to perform its obligations under this agreement, it shall immediately notify the other party.5. TermThis agreement shall come into effect on the date this agreement is executed and shall remain in force until all obligations have been performed.6. BreachIn the event of a breach by either party, the other party shall have the right to terminate this agreement and claim damages.7. Compliance with LawsThe parties agree to comply with all applicable laws and regulations of China.8. Pain and Suffering ClauseIn the event of a dispute arising from this agreement, both parties agree to negotiate in good faith in order to reach a mutually satisfactory solution.9. Legal Effectiveness and EnforceabilityThis agreement shall be legally binding and enforceable in accordance with the laws of China.10. MiscellaneousAny changes to this agreement shall be in writing and signed by both parties. This agreement shall not be assigned or transferred without the prior written consent of the other party.In witness whereof, the parties have executed this Framework Agreement as of the date first written above.[Party A]Name:Title:[Party B]Name:Title:。
英文和解协议Agreement to Resolve Disputes (English Version)This Agreement to Resolve Disputes ("Agreement") is entered into by and between Party A and Party B (collectively referred to as the "Parties") on this [date] (the "Effective Date").1. PurposeThe purpose of this Agreement is to establish a framework for resolving disputes between the Parties in a fair, efficient, and amicable manner.2. Definitions2.1 "Dispute" refers to any controversy, claim, or disagreement arising out of or relating to this Agreement or the breach, termination, enforcement, interpretation, or validity thereof.2.2 "Mediation" refers to a voluntary and confidential process in which the Parties, with the assistance of a neutral third party (the "Mediator"), attempt to reach a mutually acceptable resolution to the Dispute.2.3 "Arbitration" refers to a private and binding process in which the Parties submit the Dispute to one or more arbitrators (the "Arbitrators") who make a final and enforceable decision.3. Mediation Process3.1 Initiation: Either Party may initiate the mediation process by providing written notice to the other Party specifying the nature of the Dispute and the desired outcome.3.2 Selection of Mediator: The Parties shall mutually agree upon a Mediator within [number] days of receiving the notice of initiation. If the Parties fail to agree, the Mediator shall be appointed by [designated authority].3.3 Mediation Sessions: The Mediator shall schedule and conduct mediation sessions at a mutually convenient time and place. The Parties shall attend the sessions in good faith and make reasonable efforts to reach a resolution.3.4 Confidentiality: All discussions, documents, and information disclosed during the mediation process shall be confidential and may not be used as evidence in any subsequent arbitration or legal proceedings.3.5 Mediation Agreement: If the Parties reach a resolution, the terms shall be documented in a written Mediation Agreement, signed by both Parties, and deemed binding upon execution.4. Arbitration Process4.1 Initiation: If the Parties fail to reach a resolution through mediation or either Party elects not to participate in mediation, the Dispute shall be referred to arbitration.4.2 Selection of Arbitrators: The Parties shall mutually agree upon a panel of [number] Arbitrators within [number] days of the initiation of arbitration. If the Parties fail to agree, the Arbitrators shall be appointed by [designated authority].4.3 Arbitration Hearing: The Arbitrators shall schedule and conduct an arbitration hearing at a mutually convenient time and place. The Parties shall present their cases, provide evidence, and make arguments in accordance with the rules and procedures agreed upon or prescribed by the Arbitrators.4.4 Arbitration Award: The Arbitrators shall render a written arbitration award within [number] days of the completion of the hearing. The award shall be final, binding, and enforceable by a court of competent jurisdiction.4.5 Costs: The costs of mediation and arbitration, including the fees and expenses of the Mediator and Arbitrators, shall be borne equally by the Parties unless otherwise agreed.5. Miscellaneous5.1 Entire Agreement: This Agreement constitutes the entire agreement between the Parties concerning the subject matter hereof and supersedes all prior negotiations, understandings, and agreements.5.2 Amendment: Any amendment to this Agreement must be in writing and signed by both Parties.5.3 Governing Law: This Agreement shall be governed by and construed in accordance with the laws of [jurisdiction].5.4 Severability: If any provision of this Agreement is held to be invalid, illegal, or unenforceable, the remaining provisions shall remain in full force and effect.5.5 Notices: Any notices or communications required or permitted under this Agreement shall be in writing and delivered personally, by registered mail, or by email to the addresses provided by the Parties.IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date.Party A:[Name][Title][Company/Organization]Party B:[Name][Title][Company/Organization]。
