查询词典 auditor

But even when the minister's voice grew high and commanding- when it gushed irrepressibly upward- when it assumed its utmost breadth and power, so overfilling the church as to burst its way through the solid walls, and diffuse itself in the open air- still, if the auditor listened intently, and for the purpose, he could detect the same cry of pain.

但是甚至当牧师的声音变得高亢而威严，当他的声音不可遏止地直冲云霄，当他的声音达到了最为宽厚有力的音量，以致要充斥整个教堂，甚至要破壁而出，弥漫到户外的空气之中的时候，如果一个听讲人洗耳恭听，他仍然会由此而得以清晰地分辨出同样的痛苦的呼号。

Peggy Parks, a 49-year-old auditor in Johnstown, Pa., turned to an unusual farm animal.

现年49岁、家住宾夕法尼亚州约翰斯顿的审计师佩吉·帕克斯转而投资一种不同寻常的牲畜。

Party B shall be liable for the increase of auditor days and expenses resulting from causes of its own.

由于乙方造成审核人日或费用的增加，其增加部分的责任应由乙方承担。

Client dimensions, subsidiary money of number, receivable Zhang and goods in stock lieutenancy of the proportion in total assets, audit still is an influence the dependency that audit lieutenancy and audit charge lead the main factor; that audit charge leads explains, when carrying out audit professional work first, the auditor does not have phenomenon of audit convert into money not only, put possibly instead in marked audit excessive price.

客户规模、子公司个数、应收账款和存货在总资产中的比重、审计任期仍是影响审计费用率的主要因素；审计任期与审计费用率的相关性说明，审计师首次执行审计业务时不仅没有审计折价现象，反而可能存在显著的审计溢价。

State Auditor Les Merritt said in a recent study that management pay at the lottery is in line with lotteries in other states.

州审计长利斯·莫瑞特在最近的一份研究报告中说，本州彩票雇员的薪酬与全美国其他州持平。

State Auditor Les Merritt said in a recent study thatmanagement pay at the lottery is in line with lotteries in otherstates.

州审计长利斯·莫瑞特在最近的一份研究报告中说，本州彩票雇员的薪酬与全美国其他州持平。

According to the Value Chain Theory,this paper gives a kind of means of performance audit on value-chain analysis after studying the existed primary difficulties ubout performance audit such as lack of metewand and comparable data.At the same time,this study has integrated the practice of some perform- ance audit program.By this way,the auditor investigates and analyses the value chain of performance audit program and its key points,and evaluates its validity and value increment,discloses relational problem...

本文针对当前绩效审计缺乏评价标准和可比数据、难以找到准确的切入点等问题，在价值链管理理论的启示下，结合绩效审计实践中的探索和思考，提出了一套基于价值链分析的绩效审计方法，即通过调查分析被审计项目的价值链及其关键价值点，进而对价值链的内外联系以及关键价值点上作业活动的有效性、增值性等进行绩效评估，发现问题，做出评价，提出审计增值建议。

De minimus exception: Preapproval is not required for non-auditing services if:(1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided;(2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit.

最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。

Furthermore, it enhances auditor's ability of detecting material misstatement.

一、问题的提出与文献回顾审计证据理论是审计意见可接受性的理论基础，它不仅是构成审计整体理论的具体组成部分，还是独立审计取信于民的根本。

If the auditor considers there is a risk of material misstatement of the financial statements, specific procedures would need to be designed and performed to ensure that there is no material misstatement.

如果审计人员认为财务报告中存在重要的误报，就需要设计和进行专门的程序来确保没有重要的误报。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。