第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.
会计电算化对审计工作产生了巨大的影响，对审计人员也提出了更高的要求，我们应当采取一些对策以与之相适应。
The accounting computerization produces great influence upon the auditing work, and puts forward higher demands to the auditors, we should take some countermeasures so as to suit it.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability commensurate with the audit work they engage in.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability commensurate with the audit work they engage in.
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