查询词典 auditors

Based on their examination, the auditors prepare a report that expresser their opinion about the financial statements.

根据他们的检查，审计人员编写一份报告，expresser他们认为对财务报表。

We want to emphasize that we are not faulting auditors for their inability to accurately assess loss reserves.

我们想要强调的是我们并不是怪罪会计师没有办法准确地评估损失准备(当然这会影响到最后的盈余数字)，我们无法原谅的是他们没有公开地承认做不到这一点。

Consuming loan is personal fiduciary loan, the loan amount for the short-medium term revolving fund is approximately between one hundred thousand to one millions dollars. Therefore, credit auditors must depend on scoring charts for efficiency and reduce the credit risks, especially emphasis on personal credit risk assessment. The key to this study is effective identifying the risk by instantly grasp customer's risk attribute and give it a proper quantifiable indicator.

消费性贷款为个人信用贷款，贷放额约在10 万元至100 万元间，为短中期周转用途，所以徵授信审核员为效及低授信风险，就必须凭靠好的评分表，特别强调个人的信用风险评估，有效辨风险之所在就在於即时掌握客户的风险属性，给予适当的化指标，此即本研究之重心。

Internal auditors have turn into the conductors' brainmen and assistants. But when all is said and done, Chinese internal audit must exist some problems and deficiencies because of short time, which will not be suit the development of modern corporate and holdback the development of internal audit.

但是，由于我国内部审计的发展时间短，且完全是1种行政命令的产物，使得我国的内部审计出现了1系列的问题，不能适应我国现代企业制度的发展需要，已成为我国内部审计发展的障碍。

There is, however, a consequence in all of the above topics for auditors and their audit teams.

但上述所有的项目对审计师和他们的审计团队都非常重要。

Auditors are often in the field of public accounting, but may also work in internal auditing.

常常是审计领域中的公共会计，但也可能在内部审计工作。

Internal auditors will work more in the areas of risk management and governance 80 percent and 63 percent, respectively

分别有80％和63％的内部审计人员从事风险管理和治理的工作。

For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The "Voucher→Books" route will be considered when auditing some liabilities accounts, preventing the client to "decrease" its liabilities.

比如审计计划贯穿整个工作的始终，并且可能会随着后续阶段的结果而发生变化；连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；在审计一些负债类科目时实行的是"证→账"路线，以防客户虚减负债。

It should set auditing standards,lic se auditors,and have power to punish transgressors.

它应该 确定审计标准，对审计员发放执照，并有权惩罚违规者。

These standards will better help auditors focus on those areas where risk of misstatement is the greatest.

这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。

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。