查询词典 auditors-general

Among all those figures, the auditors homed in on the ones concerning directors' expenses.

在所有的数字中，审计员们对有关董事们开支的数字感兴趣。

Under the agreement iNARTE will be inaugurating a certification for Certified Laboratory Auditors .

根据双方达成的协议，iNARTE将为认证测试实验室开创一项认证。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

We should point out again that in any given year a company writing long-tail insurance (coverages giving rise to claims that are often settled many years after the loss-causing event takes place) can report almost any earnings that the CEO desires. Too often the industry has reported wildly inaccurate figures by misstating liabilities. Most of the mistakes have been innocent. Sometimes, however, they have been intentional, their object being to fool investors and regulators. Auditors and actuaries have usually failed to prevent both varieties of misstatement.

我们必须再一次指出，一个签发长尾型保险的公司(保单理赔范围通常在损失事件发生好几年后才会理赔的保单)，其经理几乎可以随心所欲的操控其短期的盈余数字，这行业因为负债错估而导致报表数字不真实可说是司空见惯的事，大部分的错误或许都是出于无心，但有时也有可能是故意的，其目的无非是想要误导投资人以及主管机关，而会计师以及精算师往往无法预防此类的事件发生。

Politics, religion, the state of the government, some newspaper sensations, and the more notorious facts the world over, found mouthpieces and auditors there.

这里既有谈论的人，也有听众，话题涉及政治、宗教、政府的现状、报上的一些轰动一时的新闻以及世界各地的丑闻。

Sometimes, depending upon the type of system, you need more rigorous code inspections by independent auditors.

有时依照不同类型的系统，需要更严格的独立的审核者做代码检查。

The Audit committee scrutinizes the nature and extent of any non-audit work undertaken by the Company's auditors.

审计委员会仔细审阅公司核数师所作的非审计工作的性质及范畴。

Therefore, we have included many examples of non-compliance in this book which arise from our own experience as auditors. We hope they are helpful in sensitizing the reader to some serious issues.

因此，我们在本书中收集了一些在我们稽查中发现的不依从的例子，我们希望，这些例子有助于提高读者对这类严重事件的敏感性。

The research of earnings management is a focus for scholars all over the world, as to my opinion, upbuilding an efficient model to detect earnings management is a good way to reduce the risk for investors and auditors, and to help supervisors.

盈余管理是各国学者研究的焦点之一，研究的角度很多，笔者认为探索识别盈余管理的方法，特别是建立一个有效的识别模型是有一定现实意义的。

The question that comes up is, what were the auditors doing when the situation was being whitewashed?

我们可以发现问题的所在是，负责稽查帐务的人在这类事情发生的时候做了什麼？

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。