1.
In the last part, the paper put forward a series of my own suggestions from the point of view of auditing technology and auditor.
在本文的最后,结合前面的研究结论,从审计主体和审计技术两方面对我国审计重要性判断的改善提出建议。
2.
'If you're in an environment where you can't rely as much on an individual's honesty, the auditor has to assess the risk of that. '
如果是处于一种不那么能够能依靠个人诚信的环境之中,那么审计人员就需要评估这方面的风险。
3.
The relationship between the Audit Committee and the External Auditor had not been given due consideration.
审计委员会和外聘审计员之间的关系也未得到适当考虑。
4.
When you are the auditor, however, you can hardly complain that you were deceived, and this will have no real effect on the case.
但是既然你是审计师,你就不应当抱怨自己受骗,这自然也不会对本案有什么影响。
5.
At the end of an audit, the auditor should be in a position to know whether all requirements of the standard are satisfied or not.
当审核结尾的时候,审核员处于这样的地步:应当知道,标准所有的要求是否满足了,还是没有满足。
6.
Often, staff is simply asked to address security issues or to increase their security posture by a manager, or an auditor, or an executive.
通常来说,员工们需要处理安全性问题,或者由管理员,或者审计员,或者经理来强化安全防御机制。
7.
There was no distinction between the near and the far, and an auditor felt close to everything within the horizon.
远近的界线消失了,听者感觉到地平线以内的一切都近在咫尺。
8.
Additionally, the auditor should make note in the final report of any evidence they requested and the client was not able to provide.
另外,审计师应在最终报告中说明有哪些证据是他们要求,而客户不能提供的。更详细。
9.
The national auditor has reported that more than a third of that debt will have matured by the end of this year.
中国国家审计机构报告称,逾三分之一的债务将在今年年底到期。
10.
Mr. Liu also says that because it's up to the company to choose the auditor, the system encourages a self-regulatory approach.
廖子彬还说,因为审计机构是由上市公司来选择,这一制度鼓励企业自律。