attestation engagement和assurance engagement的关系是什么
userpdy054 发布于：2021-04-26 17:08:07 浏览215次
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YvetteZheng 发布于2021-04-27 14:57:04
attestation engagement包含在assurance engagement中，是assurance engagement的其中一种类别，另外一种类别是Direct reporting engagement。
追问：
那这两个定义我不太明白 到底是客户编制的事项还是accountant编制的
2021-04-28 09:14:18
追答：
这两个定义并不矛盾，subject matter都是客户的责任，在attestation engagement中有说明了是客户计量或评估编制信息的。在assurance engagement的定义中，有说subject matter是another party的责任，也就是客户的责任，由客户编制。事务所计量评估的目的是去检查是否满足IFRS的要求来出具意见，并不是说这个东西就是事务所编制的。
2021-04-28 14:47:36
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| 关注：1 2013-05-23 12:21 待解决 悬赏分：1 - 离问题结束还有 assurance engagement 问题补充： |
| 2013-05-23 12:21:38 保险承诺 |
| 2013-05-23 12:23:18 保证承诺 |
| 2013-05-23 12:24:58 保险订婚 |
| 2013-05-23 12:26:38 保险事业 |
| 2013-05-23 12:28:18 正在翻译，请等待... |
通俗来讲，一个叫审计一个叫鉴证，Assurance包含Audit+Review，但是Audit的保证程度更高，表达合理的保证意见。
从定义来看
Audit是对公司财务报表中的会计分录进行查验的过程，即检查其是否准确。
包括检查财务报告是否符合会计准则，规范、公正、准确。财务记录中是否有任何不正当手段滥用资金或者欺诈行为。
Assurance则更像是一个分析鉴证过程，他的步骤是Audit + Review。
在公司给出的所有财务记录中，没有发现任何违背会计准则，或者作假、欺诈、挪用等行为，最后要给出一个定论，这个定论或是合理保证，或是有限保证。
合理保证是相对积极的，例如，公司账目中的项目都是对的；而有限保证就相对消极了，例如，根据目前所掌握情况没有发现问题。
从步骤来看
Audit是第一步，Assurance是第二步
Audit是为了证明财务信息、报告等公正、准确、合乎道德、且符合会计准则的。
Assurance是为了确保会计信息和记录的准确性，让所有利益攸关方确信报告中没有危险信号、虚假陈述或不正常之处。
从执行者来看
Audit可以执行的人就很多了，比如公司有专门的审计部门，进行内部审计，也可以是审计机关专门派去审计人员进行审计，或者由社会审计机构担任外部审计。
Assurance的执行者，在目前看来则更多是专指会计师事务所的，比如我们熟知的四大。
从目标来看
Audit主要是为了查验公司的财务情况，为了确保公司在有关“钱”的问题上不会有欺诈行为，保证公司的财务信息是公正、准确且道德的。
但Assurance一个更重要的目标是为了不让投资人的利益受损，同时为企业决策提供有用的信息。
从相关人员来看
Audit所需要关注的利益相关者范围更大，所需要的信息也更多，甚至在极端情况下，会查询所有人的相关记录。
Assurance所涉及的人员则更加的确定，有很明确的指向性，例如公司的管理层。
但……
其实大家也看到了，这两个程序根本分不开。
所以就目前求职来说，已经不明确区分Audit和Assurance了，例如四大，他们都有一个部门专门叫做Audit & Assurance，就是我们说的审计部门。
所以，大家尽可能放心大胆的去申请自己想去的部门，或审计，或咨询，或税务~
更多关于四大的行业消息和求职信息，请关注微信公众号：TogoCareer途鸽求职
Thework performed by KPMG in this respect was limited [...] and did not constitute an audit, [...] review or otherassurance engagementand consequently [...] no assurance has been expressed [...] by the auditors on this announcement. cre8ir.com cre8ir.com | 畢馬威會計師事務所就此執行的相關工作有限，並不構成審核、審閱或其他約 定保證 業務 ，因此核 數師不會就本公佈作出具體保證。 cre8ir.com cre8ir.com |
The work performed by [...] PricewaterhouseCoopers in this respect did not constitute anassurance engagementin accordance with Hong Kong Standards on Auditing, Hong Kong Standards on Review Engagements or Hong Kong Standards onAssurance Engagementsissued by the HKICPA and consequently no assurance has been [...] [...] expressed by PricewaterhouseCoopers on the preliminary announcement. coscopac.com.hk coscopac.com.hk | 羅兵咸永道會計師事務所就此進行之工作並不構成香港會計師公會頒佈之香港審計 準則、香港審閱聘用 準則或香港核證聘用準則作出之核證聘用，故此羅兵咸永道會計師事務所並無 就初步業績公佈作出核證。 coscopac.com.hk coscopac.com.hk |
The work performed by Ernst & Young in [...] this respect did not constitute anassurance engagementin accordance with Hong Kong Standards on Auditing, Hong Kong Standards on Review Engagements or Hong Kong Standards onAssurance Engagementsissued by the Hong Kong Institute of [...] Certified [...] Public Accountants and consequently no assurance has been expressed by Ernst & Young on the preliminary announcement. computime.com computime.com | 安 永 會 計 師 事 務 所 就 此 執 行 的相關 工 作 並不構 成 根 據 香 港 會 計 師 公 會 頒 佈 的 香 港 核 數 準 則 、 香 港 審 閱 應 聘 準 則 或 香 港 審 驗 應 聘 服 務 準 則 而 進 行 的 審 驗 應 聘 工 作 ， 因 此 ， 安 永 會 計 師 事 務 所 不 對 初 步 公 告 發 出 任 何 核 證 。 computime.com computime.com |
This standard requires that we comply [...] with ethical requirements and plan [...] and perform theassurance engagementto obtain reasonable [...] assurance on whether the discounted [...] future estimated cash flows, so far as the calculations are concerned, have been properly compiled in accordance with the Assumptions. cre8ir.com cre8ir.com | 該 準 則 規 定 吾 等 須 遵 從 道 德 操 守 ， 並 計 劃 及 [...] 進 行 核 證 委 聘 工 作 ， 以 合理 保 證 貼 現 未 來估計 現 金 流 量 之 計 [...] 算 是 否 與 該 等 假 設 貫 徹 一 致 。 cre8ir.com cre8ir.com |
Deloitte Touche Tohmatsu in this respect did [...] not constitute anassurance engagementin accordance with Hong Kong Standards on Auditing, Hong Kong Standards on Review Engagements or Hong Kong Standards onAssurance Engagementsissued by the Hong [...] Kong Institute [...] of Certified Public Accountants and consequently no assurance has been expressed by Messrs. aactechnologies.com aactechnologies.com | 德勤‧關黃陳方會計師 行在此方面之工作並不構成根據香港會計師公會頒佈之香港核數準 則、香港審閱聘用工作準則或香 港保證聘 約準 則而進 行 之 保 證聘 約， 因此德勤‧關黃陳方會計師行 並未對本公佈發表保證。 aactechnologies.com aactechnologies.com |
5.4.2 The recipient company should specify in the engagement letter for the employment of the Auditors that they should strictly follow the requirements stipulated in the latest version of the Notes in conducting a reasonableassurance engagementand preparing auditors’ report for each interim/final audited accounts of each project. itf.gov.hk itf.gov.hk | 5.4.2 獲 款 公 司 須 於 聘 用 審 計 師 的 函 件 中 定 明 ， 受 聘 審 計 師 必 須 嚴 格 遵 守 《 審 計 師 須 知 》最 新 版 本 內 的 規 定 ， 進 行 合 理 的 核 證 工 作 (“reasonabl e as surance engagem ent ”) 和 為 每 個 項 目 的 中 期 ／ 最 終 財 務 報 表 編 製 審 計 報 告 。 itf.gov.hk itf.gov.hk |
The Company’s auditor was engaged to report on the Group’s continuing connected transactions in accordance with Hong Kong Standard onAssurance Engagements3000 “Assurance EngagementsOther Than Audits or Reviews of Historical Financial Information” and with reference to Practice Note 740 “Auditor’s Letter on Continuing [...] [...] Connected Transactions under the Hong Kong Listing Rules” issued by the Hong Kong Institute of Certified Public Accountants. wingtaiproperties.com wingtaiproperties.com | 本公司核數師已獲聘根據香港會計師公會頒布的《香港核證工作準則》第3000號「審核或審閱歷史財務資料以 外的 核證工作」及參照實務說明第740號「關於香港《上市規則》所述持續關連交易的核數師函件」報告本集團的持 續關 連交易。 wingtaiproperties.com wingtaiproperties.com |
Procurement processes are now under way for a main contractor to undertake this land [...] release and a Demining Programme Office to provide [...] quality control andassurance,and community [...] confidence building measures. daccess-ods.un.org daccess-ods.un.org | 目前正在进行采购，寻找一个主要承包 [...] 商负责土地核证无雷，和一个排雷方案办公室提供质 量 控 制和 保证 及 社区 建立信 任措施。 daccess-ods.un.org daccess-ods.un.org |
Any building appearing on that site, [...] in other words, should not be restricted by any [...] agreement orassuranceentered into [...] with the Hongkong and Shanghai Bank. legco.gov.hk legco.gov.hk | 換句話說，任何出現在該㆞點㆖的建築物都不 [...] 應受到政府與香港㆖海匯豐銀行所達成的任何協議或政府給予該銀行 的 任 何保證 所限 制。 legco.gov.hk legco.gov.hk |
Most fundamental of all, it is required to address the related challenges of personnel [...] management, logistical [...] support, qualityassurance,oversight and politicalengagement,as well as the [...] durability of the political [...] commitment of national stakeholders, the burden-sharing of the international community and the efficiency of coordination among a number of United Nations agencies. daccess-ods.un.org daccess-ods.un.org | 最根本的是，必须应对人事管理、后勤支助、质 量保 证、监督和政治接触、以及国 家利益攸关方政治承诺 的持久性、国际社会的负担分摊和联合国若干机构之 间协调效率等相关挑战。 daccess-ods.un.org daccess-ods.un.org |
Activities contributing to this expected result are centred on three main areas [...] of action: development of teacher [...] policies and qualityassurancemechanisms; capacity [...] development of teacher training institutions; [...] and advocacy for teacher issues. unesdoc.unesco.org unesdoc.unesco.org | 有助于实现这一预期成果的行动主要集中在三个行动领域：制订教师政策，建立质量 保障机制； 教师培训机构的能力建设；以及宣传教师问题。 unesdoc.unesco.org unesdoc.unesco.org |
The Office of Internal Audit will focus its outputs on evaluating and improving governance, risk management and control processes by ensuring that (a) it has a clear mandate linked to organizational objectives and is supported by an independent, objective and well-functioning management structure with approved annual work plans; (b) it secures and retains the right quantity and quality of human resources in a timely manner to execute its annual work plans and fulfil its mandate; and (c) it is effective and efficient in applying (i) audit and investigation methodologies, including the use of supporting tools, technology and knowledge management approaches; (ii) operational management [...] practices, including [...] divisional andengagementmanagement and performance monitoring; and (iii) quality assuranceand continuous [...] improvement. daccess-ods.un.org daccess-ods.un.org | 内部审计办公室的产出重点是评价和改进治理、风险管理和管控工作，为此 目的，将确保：(a) 办公室具有明确的与机构目标相关的任务规定，并受助于一 [...] 个独立、客观和能妥善发挥作用的管理结构，还具有核可的年度工作计划；(b) 办 [...] 公室能够及时得到并保持数量和质量合适的人力资源，以执行其年度工作计划并 完成任务；(c) 办公室高效实施㈠ 审计和调查方法，包括使用支助工具、技术 和知识管理方法；㈡ 业务管理办法，包括各司的管理和业务活 动 管理 以 及业绩 监测；㈢ 质量保证和持续改进。 daccess-ods.un.org daccess-ods.un.org |
One State Party reiterated its concern regarding theengagementon the basis of one previous signing of the “Deed of Commitment” of Geneva Call as inconsistent [...] with the above view. daccess-ods.un.org daccess-ods.un.org | 一个缔约国重申其关切：在 先前的一次签署日内瓦呼吁的“承诺书”的行为基础上进行接触，是不符合以上 观点的。 daccess-ods.un.org daccess-ods.un.org |
In this connection, the Committee reiterates its concern about the flexible interpretation of the guidelines for the use [...] [...] of funds appropriated for general temporary assistance, which are intended to be used for the temporary replacement of staff on extended sick leave or maternity leave or theengagementof additional staff during peak workload periods, and not to finance de facto regular budget posts that are of a continuing nature (see, inter alia, A/50/7/Add.2). daccess-ods.un.org daccess-ods.un.org | 在这方面，委员会重申对灵活解释一般临时人 员批款使用准则感到关切，因为该批款的目的是用于临时替补请长期病假或产假 的工作人员或在工作量高峰期雇用更多工作人员，而不是为具有连续性质的、事 实上的经常预算员额提供经费(除其他外，见 A/50/7/Add.2)。 daccess-ods.un.org daccess-ods.un.org |
Recommendations proposed included prioritizing least developed countries in allocations of official development assistance; implementing new and innovative sources of financing; exploring and, where possible, experimenting with new types of financial and, especially, non-financial collaboration; leveraging [...] resources through subsidies for international [...] private sectorengagement,especially foreign [...] direct investment, in areas of least [...] developed country priority; strengthening least developed country capacities for commercial contracting through greater transparency in agreements and by fostering governmental, especially parliamentary, review; increasing the participation of least developed countries in governance of the aid architecture. daccess-ods.un.org daccess-ods.un.org | 他们提出的建议包括在分配官方发展援助时优先考虑最不发达国 [...] 家；落实新颖和创新的资金来源；探讨并酌情试验新型金融协作以及特别是非金 [...] 融协作；通过补贴最不发达国家优先领域的国际私营 部 门 参与， 特别 是外 国直接 投资，发挥资源的杠杆作用；通过提高协议透明度和推动政府特别是议会审查， [...] 加强最不发达国家的商业订约能力；让最不发达国家更多地参与援助架构的治 理。 daccess-ods.un.org daccess-ods.un.org |
The Advisory Committee also emphasizes the [...] importance of ensuring that [...] Member States receive fullassurancefrom oversight bodies as to [...] the soundness of the management [...] practices and internal controls of the project so as to provide reasonable confidence that the resources appropriated are protected and that institutional objectives are met. daccess-ods.un.org daccess-ods.un.org | 咨询委员 会还强调，要确保会员国 从监督机构得到充 分保证 ，知 道项目的管理做 法和内部控制是健全的，从而对所拨出的资源受到保护、各项机构目标 [...] 得以实现具有合理的信心。 daccess-ods.un.org daccess-ods.un.org |
The guarantee andassuranceof respect and [...] promotion of human rights is reflected at national level in various plans and [...] strategies, as for instance: The Programme of Activity of the Government for the years 2005–2009 “Modernisation of the country – welfare of the nation”, European Neighbourhood Action Plan Republic of Moldova — EU, Republic of Moldova — NATO Individual Partnership Action Plan (IPAP), National Human Rights Action Plan, Preliminary Country Programme of the Republic of Moldova within the USA Programme “Millennium Challenges” etc. daccess-ods.un.org daccess-ods.un.org | 为尊重和促进人权提供实际保障， 这一 点体现在国家一级的各种计划和战 略中，比如：《2005-2009 [...] 年政府活动方案“国家的现代化――国家的福利”》、摩 尔多瓦共和国－欧盟《关于欧洲邻国关系的行动计划》、摩尔多瓦共和国-北约 《关于个别伙伴关系的行动计划》、《国家人权行动计划》、在《美国“千年挑 [...] 战” 方案》范围内形成的《摩尔多瓦共和国国家初步方案》等等。 daccess-ods.un.org daccess-ods.un.org |
The P-3 Case Administrator will be responsible for the administration, triaging and tracking of cases from staff in peacekeeping missions [...] [...] and in particular for the following functions: maintaining high-quality data on all 400 cases received; assisting the Senior Conflict Resolution Officer in the analysis of the data to ensure the identification of systemic issues; conducting qualityassuranceof all cases by streamlining data processing; ensuring maintenance and continuous improvement of the database; conducting feedback exercises with clients to ensure customer satisfaction. daccess-ods.un.org daccess-ods.un.org | 该 P-3 职等案件管理干事将负责维持和平特派团工作人员提交的案件的管 理、分类和跟踪，特别是履行下列职能：维持收到的所有 400 个案件的高质量数 据；协助高级冲突解决干事分析数据，以确保查明系统性问题；通过简化数据处 理对所有案件进行质量保证； 确保数据库的维持和不断完善；与客户开展反馈活 动，以确保客户满意。 daccess-ods.un.org daccess-ods.un.org |
We planned and performed our work so as to obtain the information and explanations we considered necessary in order to [...] provide us with sufficient evidence to [...] give reasonableassurancethat the unaudited [...] pro forma financial information has [...] been properly compiled by the directors of the Company on the basis stated, that such basis is consistent with the accounting policies of the Group and that the adjustments are appropriate for the purpose of the unaudited pro forma financial information as disclosed pursuant to paragraph 29(1) of Chapter 4 of the Listing Rules. cre8ir.com cre8ir.com | 吾等計劃及執行工作時，以取得吾等認為必要的資料及解釋為目標，藉以獲得充分的 憑證，合理確保未經審核備 考財務資料已由 貴公司董事按所列基準妥為編制，且該等基準 [...] 與 貴集團之會計政策一致，而所作調整對根據上市規則第4章第29(1)段披露的未經審核備 [...] 考財務資料而言屬恰當。 cre8ir.com cre8ir.com |
This system is designed to provide reasonableassuranceon the efficiency and effectiveness of operations, reliability of financial reporting, and compliance [...] [...] with applicable laws and regulations. asiasat.com asiasat.com | 該系統之設計旨在就高效率及具成效之營運、可靠 之財務呈報，以及符合有關法例及規例各方面提供合理的保證。 asiasat.com asiasat.com |
The seriousengagementof Palestinian factions over the [...] past month in a dialogue process mediated by Egypt has led to the [...] establishment of five committees that are working on national reconciliation issues, the successful outcome of the Cairo international conference on the reconstruction of Gaza and the further efforts of the Palestinian Authority to improve socio-economic rehabilitation and reconstruction, especially in the face of the devastating global financial crisis. daccess-ods.un.org daccess-ods.un.org | 巴勒斯坦各派过去一个月来认真参加 由 埃 及调 解的对话进程，导致设立正在处理民族和解问题的五 个委员会，关于加沙重建的开罗国际会议取得成功结 [...] 果，巴勒斯坦权力机构作出进一步努力，尤其在面临 毁灭性的全球金融危机之时，改进社会经济复原和重 建工作。 daccess-ods.un.org daccess-ods.un.org |
The Company may sell, in such manner as the Board thinks fit, any shares on which the Company has a lien, but no sale shall be made unless some sum in respect of which the lien exists is [...] presently payable or the [...] liability orengagementin respect of which such lien exists is liable to be presently fulfilled or discharged, nor until the expiration of fourteen days after a notice in writing, stating and demanding payment of the sum presently payable or specifying the liability orengagementand demanding [...] fulfilment or discharge [...] thereof and giving notice of intention to sell in default, shall have been given to the registered holder for the time being of the shares or the person entitled by reason of such holder’s death, bankruptcy or winding-up to the shares. asiasat.com asiasat.com | 本公司可以董事會認為適合的有關方式出售本公司擁有留置權的任何 股份，惟除非存在留置權股份的某些款額目前應付或存在留置權股份有關的負 債 或協 定需要現 時履行或解除，且直至已向當時的股份登記持有人或因有關持有人身故、破 產或對股份進行 清盤而有權收取的有關人士發出書面通知（聲明及要求支付現時應付 的款項或指明負債或協定及要求履行或解除負債或協定及通知有意出售欠繳股款股 份）後十四日已屆滿，否則不得出售。 asiasat.com asiasat.com |
It reiterated the lead role of decentralized [...] [...] offices in the country programming process, the development of their capacities in this regard, the necessity of theengagementof member countries, and the close linkages between FAO’s resource mobilization strategy and the country programming [...] process. fao.org fao.org | 委员 会重 申 权力 下放 办事 处在 国 家规 划进 程中 的主 要 作用 及其 在这 方面 的 能力开发，成员国参与的 必要性，粮农组织资源筹集战略 与 国家 规划进程之间的 密切联系。 fao.org fao.org |
The Department of Energy’s Office of [...] Global SecurityEngagementand Cooperation [...] (GSEC), in coordination with and funding [...] from EXBS, trains strategic trade specialists in risk assessment and WMD-related commodity identification (paras. 3 (c) and 3 (d) of resolution 1540 (2004)), and has helped the United States Government sponsor regional 1540-related workshops in the former Soviet States, the ASEAN States, and the Middle East. daccess-ods.un.org daccess-ods.un.org | 能源部的全球安保互动与合作办 公室在出口管制及相关边境安全方案的协 调和供资下，在风险评估和与大规模毁灭性武器有关的物品确认方面培训战略贸 [...] 易专门人员(第 1540(2004)号决议第 3 段(c)和(d))，并帮助美国政府在前苏联国 家、东盟国家和中东主办与 [...] 1540 决议有关的区域讲习班。 daccess-ods.un.org daccess-ods.un.org |
Through the active role of the UNESCO [...] Chair in Children, [...] Youth and CivicEngagementof the University of Galway, capacity-building and research on youth civicengagementhas advanced in Zambia focusing on the development of a model for a youth centre using integrated sports, training and civicengagementinterventions [...] for youth. unesdoc.unesco.org unesdoc.unesco.org | 通过戈尔韦大学的教科文组织儿童、青年和公 民参与教席的 积极作用，赞比亚在青年公 民 参与方 面的 能力建设和研究有所改进，重点是运 用针对青年的综合体育、培训和公 民参与的 干预 措施来制作一个青年中心模型。 unesdoc.unesco.org unesdoc.unesco.org |
i) A member shall inform his client in advance of the conditions ofengagementand the scale of charges, agree with his client that those conditions shall form the basis of his appointment, and shall not demand or accept any other payment or consideration for the duties entrusted [...] [...] to him, whether from the client or any other person or entity. legco.gov.hk legco.gov.hk | i) 會員須事先告知客戶其聘用條件和收費準則，並與客戶議定 這些條件將為其聘用基礎，而會員不得就受託執行的職務， 要求或接受任何方面付出其他款項或代價，不論有關方面為 客戶或任何其他人或單位。 legco.gov.hk legco.gov.hk |
Prices of organic foods include not only the production cost but also a range of other factors that are not captured in the price of conventional food, such as environmental enhancement and protection, higher standards for animal welfare, [...] avoidance of health risks to farmers, additional farm [...] employment andassuranceof a fair and [...] sufficient income to producers. legco.gov.hk legco.gov.hk | 有機食品的價格不僅包括生產成本，還包括常規食品價格不包括 [...] 的其他一系列因素，例如：改善和保護環境、家畜飼養標準較高、 消除對農民健康的威脅、增加農村就 業和 保障 生 產者 獲得公平和 足夠的收入。 legco.gov.hk legco.gov.hk |
The view was expressed [...] that quality and reliabilityassurance,including missionassurance,should be further emphasized, [...] as well as [...] avoidance of in-orbit collision during orbital operation and during the ascent phase of launch vehicles for manned space systems; increasing ground safety with regard to re-entering objects; sharing knowledge on debris removal; promoting networks for monitoring, modelling and forecasting the space environment; and the development of design technologies. daccess-ods.un.org daccess-ods.un.org | 有意见认为，应进一步强调质量和可靠 性 保证， 包括 飞行任务 的 保证 ，避 免载人空间系统在轨道运行时和载人空间系统的运载火箭升空阶段中发生在轨 碰撞；加强空间物体再入大气层时的地面安全；共享有关清除碎片的知识；推 [...] 广空间环境监测、建模和预报网络；并开发设计技术。 daccess-ods.un.org daccess-ods.un.org |
In recent [...] years, they include theassuranceof 100 days of employment [...] to every person living in rural areas, the enactment [...] of the Right to Information Act to help our citizens to become more aware, the right to education to help every Indian share in the benefits of the country’s economic progress and also to contribute to it, and the initiative for reservation for women in Parliament and in state legislatures to ensure equal partnership of women in our progress and the increase in reservation for women to 50 per cent in local bodies. daccess-ods.un.org daccess-ods.un.org | 近年来采取的此类措施包括：保证 农村 地区 居民 每年就业 100 天；颁布“信息权法”,帮助使公民更 知情；落实受教育权，帮助每一个印度人分享国家经 [...] 济进步的利益并为之作出贡献；以及倡议在国家议会 和各州立法机构中为妇女保留席位，确保妇女在国家 [...] 进步过程中的平等伙伴地位，并将地方机构中为女性 保留的席位比例增加到 50%。 daccess-ods.un.org daccess-ods.un.org |