未审计的

The audit team leader shall bear liabilities for the failure to collect audit evidences for important matters to be audited or the insufficiency of the audit evidences to support the audit conclusion, which have caused serious consequences.

审计组组长应当对重要审计事项未收集审计证据或者审计证据不足以支持审计结论，造成严重后果的行为承担责任。

Article 3 If the interested party directly brings an action against the accounting firm rather than lodges a lawsuit against the audited entity, the people's court shall inform it that it should litigate against the accounting firm and the audited concurrently. If it refuses to litigate against the audited entity, the people's court shall notify the audited entity to participate in the litigation as a codefendant.

第三条 利害关系人未对被审计单位提起诉讼而直接对会计师事务所提起诉讼的，人民法院应当告知其对会计师事务所和被审计单位一并提起诉讼；利害关系人拒不起诉被审计单位的，人民法院应当通知被审计单位作为共同被告参加诉讼。

Don't allotment profits:Is a merger journalize of mistake, influence we audit profits, should account it into income tax.

未分配利润：为合并分录时的错误，影响我们对利润的审计，应将其计入所得税。

The accompanying unaudited condensed consolidated financial statements included the accounts of Pay88 and its wholly owned subsidiary.

附带的未审计的简明财务报表包括了Pay88及其子公司的账户。

The Central Bank's reserves are around $38 billion; the government has siphoned tens of billions more into an unaudited National Development Fund, and other off-budget places.

国家央行的储备为380亿美元左右；政府已经将数百亿美元注入到未审计的国家发展基金，与其它预算之外的地方。

"Audit report" also revealed that, as of December 31, 2001, the three cities or local government approval of outstanding receivables holdover Homeland uncollected funds of up to 5.857 billion yuan, the potential loss of state-owned land seriously.

"审计报告"还显示，截至2001年12月31号，这三个城市或地方政府批准缓缴国土未付应收款无法收回的资金高达五十八点五七亿元，潜在损失的国有土地严重。

Sri Lanka's auditor general said in his report in September that officials had misappropriated or misspent hundreds of thousands of dollars – in one case $724,170 was paid to thousands of families not affected by the tsunami.

斯里兰卡审计长官在其 9 月份的报告中指出，很多官员侵占或挪用资金多达上百万美元——在一个案例中，724，170 美元用于补偿数千个未受海啸影响的家庭。

Credit surge: National Audit Office issued report yesterday: some bank loans from bill discounting did not flow to real economy but were deposited back to banks.

信贷激增：国家审计署昨日发布《审计署关于中央保持经济平稳较快发展政策措施贯彻落实的审计情况》称，一些银行的票据贴现资金未注入到实体经济运行中，而是被存入银行谋取利差。

Once the auditors know that the audit committee will require them to affirmatively endorse, rather than merely acquiesce to, management's actions, they will resist misdoings early in the process, well before specious figures become embedded in the company's books. Fear of the plaintiff's bar will see to that.

我们这四个问题最主要的优点在于，它们将能够发挥防范于未然的效果，一旦会计师了解到审计委员会将会要求他们肯定地为管理当局的行为背书，而不是默默地姑息他们时，会计师就能够在事情刚发生的初期就出面制止，让有问题的数字不在会计帐上出现，可能的牢狱威胁保证会发生效用。

KPMG auditors also failed to consider the credit risk associated with the nature of the client's loans and underwriting policies and to evaluate the reasonableness of the unallocated portion of the allowance, which had not changed in five years.

同时，毕马威的审计人员未能考虑与该客户贷款性质相关的信用风险和保险政策，未能评估未分配的部分坏账额度的合理性，该坏账额度在过去的5年间未发生变化。

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。