查询词典 auditors

At present, the main problems existing in the internal audit of our country's highway departments are that the understanding of the importance and f unctions of the internal audit is insufficient; the activity of the internal aud itors is not high; the quality of the internal auditors is lower; the form of th e internal audit is simple and passive.

当前我国公路部门内部审计工作存在主要的问题是对内部审计工作的重要性及作用认识不足，内审人员的积极性不高，内审人员素质低、变动频繁，内审形式单一、被动。

Even the sleepiest auditors tend to wake up when gigantic suitcases of illegal cash payments are bumped and dragged across the balance sheet.

但假如这笔非法资金赫然出现在收支表上，恐怕再无精打采的审计员也会眼前一亮。

Even the sleepiest auditors tend to wake up when gigantic suitcases of illegal cash payments are bumped and dragged across the balance sheet. So Dassler had to come up with ingenious methods for getting the bribe money out of the company.

但是，如果这些巨额的非法现金流体现在公司的财务报表上，任何一个打着瞌睡的审计员都会马上被惊醒，所以，达斯勒必须用另一种灵活的方式从公司财务中拿到这些行贿用的钱。

Internal audit is a component of modern business system Over the past ten years,the internal audit has formed and perfected With knowledge of internal audit deepen,its organs and ranks as well as its domain have be enlarged Besides, audit's legalizing,systemazing,regulizing and its theoretical study have made great prograss Looking forword ,it is expected that the level of understanding internal audit and the demand for more qualified internal auditors will be increased;internal audit will put it...

展望未来，可以预计，人们对内审的认识将不断提高，对内审人员的素质要求也越来越高；内审将把主要目标放在经济资源利用和开发的有效性上；在监督、评价、鉴证三职能中评价职能将成为主要职能；内审将以经营审计、管理审计、人力资源审计、社会责任审计、环境审计为主要内容；内审理论也将得到较大发展。

Corporate Communications include but are not limited to the di rectors' report, its annual accounts together with a copy of the auditors' report and, where applicable, its summary

公司通讯文件包括但不限於：董事会报告、年度财务报表连同核数师报告及财务报告摘要；中期报告及中期报告摘要；会议通

The report was based on an online survey of 51 investors, 162 preparers and 141 auditors across 23 member states. Supplementary telephone interviews and roundtables were also conducted.

这份报告是在对欧盟23个成员国的51名投资者、162名财务报告准备者及141名审计人员进行在线调查，并辅以电话询问及圆桌会议的基础上得出的。

Where people are promoted according to personal ties rather than merit, the bank gives a score of only two out of six; where ombudsmen and auditors exist, but lack authority, the bank gives a score of just three.

在那些根据个人关系而非成绩晋升的国家，世行只给出六分制下的两分；而在那些虽然有调查员和审计员，但却缺乏权力的国家，世行仅给出三分。

Re-estimate risk control and modify the substantive test The final step in the control testing on the basis of re-estimated to control risk, auditors, accordingly, whether fixed assets need to amend the substantive test procedures for the plan.

5重新估计控制风险并修改实质性测试最后一步是在控制测试的基础上重新估计控制风险，审计师据此决定是否需要修改对固定资产进行实质性测试的计划程序。

While the information from the accounting profession, from both firms and the professional accounting bodies, is accurate and clearly well-intended, the communications regarding the function of audit and the role of auditors tends to be done in a reactive environment.

尽管会计行业与会计专业团体的信息大都准确且切实出于对大众利益考虑，与大众的交流，解释审计和会计相关工作的需求也日益彰显。

Because auditors are able to gather evidence only on a test basis and detecting well-concealed frauds can be extremely difficult, there is always some risk that the auditor will not uncover a material fraud even though the auditor complied with GAAS.

由于审计师局限于在测试的基础上收集证据，并且查出隐蔽很深的舞弊相当困难；因而，尽管审计师遵循了GAAS，仍然存在审计师未能发现重大错报的某些风险。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。