投资审计范围指什么？

中文：

投资审计，作为财务审计的一个重要分支，主要关注对投资活动的合规性、效益性和风险性的评估。那么，投资审计的范围具体指什么呢？

投资审计的范围涵盖了多个方面。首先，它涉及对被投资企业的财务报表进行审计，这包括资产、负债、所有者权益、收入、费用等各个方面的核实和验证。通过审计财务报表，可以评估被投资企业的财务状况、经营成果和现金流量，从而判断投资活动的合规性和效益性。

其次，投资审计的范围还包括对被投资企业的内部控制制度的评估。内部控制制度的健全与否直接关系到企业的运营效率和风险防控能力。审计人员需要评估被投资企业的内部控制制度是否完善，是否能够有效地防止和发现错误和舞弊行为。

此外，投资审计还关注被投资企业的业务合规性。这包括对投资项目的合规性进行审查，以及对投资活动中可能存在的法律风险进行评估。通过审查投资项目的合规性，可以确保投资活动符合法律法规和相关政策要求，降低投资风险。

综上所述，投资审计的范围广泛，涵盖了财务报表审计、内部控制制度评估和业务合规性审查等多个方面。这些审计活动有助于投资者全面了解被投资企业的财务状况、运营效率和风险状况，为投资决策提供有力支持。

英文：

Investment auditing, as an important branch of financial auditing, primarily focuses on the assessment of compliance, effectiveness, and riskiness of investment activities. So, what does the scope of investment auditing specifically refer to?

The scope of investment auditing encompasses multiple aspects. Firstly, it involves auditing the financial statements of the invested enterprise, which includes the verification and validation of assets, liabilities, owner's equity, income, expenses, and other relevant aspects. By auditing the financial statements, we can assess the financial condition, operating results, and cash flows of the invested enterprise, thereby judging the compliance and effectiveness of investment activities.

Secondly, the scope of investment auditing also includes the evaluation of the internal control system of the invested enterprise. The soundness of the internal control system is directly related to the operational efficiency and risk prevention capabilities of the enterprise. Auditors need to assess whether the internal control system of the invested enterprise is complete and can effectively prevent and detect errors and fraudulent behaviors.

In addition, investment auditing also focuses on the business compliance of the invested enterprise. This includes examining the compliance of investment projects and assessing the potential legal risks in investment activities. By reviewing the compliance of investment projects, we can ensure that investment activities comply with laws, regulations, and relevant policy requirements, thereby reducing investment risks.

In summary, the scope of investment auditing is extensive, covering financial statement auditing, internal control system evaluation, and business compliance review, among other aspects. These auditing activities help investors comprehensively understand the financial condition, operational efficiency, and risk profile of the invested enterprise, providing strong support for investment decisions.