在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
其次，对应用系统中的现场审计实施系统的需求作了详细分析，主要包括其业务系统分析和数据采集的分析。
Then, the requirements of the spot auditing operation system in the application are analyzed in detail, including the analysis of its operation system and data collection.
始终要验证所实施的安全措施实现了通过跟踪审计的目的。
Always verify that the implemented safeguards accomplish what was intended through follow-up audits.
一些平台特性包括安全性、事务审计、扩展机制、通知机制、业务规则实施等等。
Some platform features include security, transaction auditing, extension mechanisms, notification mechanisms, business rule enforcement, and so on.
该法实施之后，审计费用剧增。
Auditing expenses ballooned soon after the law was introduced.
策略实施引擎可以记录审计信息或实现事件机制，让企业可以了解实施的结果。
Policy enforcement engines can record audit trails or implement event mechanisms to notify the business of the results of the enforcement.
实施质量保证程序并建议改善内部审计部门的业绩。
D.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
制定和实施财政和审计计划，确保酒店符合所有当地的法律和法规以及报告要求。
Develops and implements financial and audit programs which ensure hotel is compliant with all local laws and regulations as well as reporting mandates.
在实施审计业务时，确定是否需要对舞弊的风险进行特殊考虑。
C.Determine if risk of fraud requires special consideration when conducting an engagement.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
在提出建议措施以后，内部审计人员应当定期地对建议实施的程度进行检查。
As well as providing recommendations, internal auditors should periodically monitor the extent that their recommendations have been implemented.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
他的任务是统管327名审计师，对沃尔玛的内部审计方法实施彻底的变化和改进。
He was given the task of overseeing 327 auditors and implementing sweeping change and improvement in the internal auditing approach at Wal-Mart.
这个计划，还有打印运行方面的审计和标准文件是同时建立的，帮助企业从上到下实施整个方案。
The program sets out, audits and documents benchmarks specifically for printing operations, helping companies implement programs from the top down.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Our responsibility is to express an opinion on these financial statements based on our audit.
培训，实施，测试和审计计划。
美国审计总署发现，该机构在1995年制定了编撰这些法规的计划但是从未完全实施过。
The agency laid out a plan in 1995 to write those rules but never followed through, the accountability office found.
在评价内部审计功效时，我们发现一些机构已经实施了一些最佳实务，并取得一定的成效。
During the review of the effectiveness of internal audit function, we found that some agencies had implemented some of the "best practices" with varying degrees of success.
同时，根据管理审计所关注的对象阐述了实施管理审计的意义和作用。
The significance and role of management auditing are also set forth on the basis of what should be done in management auditing.
当审计人员对已确定的控制程序实施测试的时候，他们可能会发现进一步的控制程序，或者预想的控制程序被没有得到实施。
When they go on to test the controls that they have identified, they may discover further controls or that some controls are not actually operating as expected.
ERP在企业中的实施使审计环境发生了重大变化。
The implementation of ERP in enterprises has caused the audit environment to change greatly.
是否有一个系统的审计核查实施？
探讨企业管理者为了实现既定目标，实施内控审计工作的内涵、组织结构、主体环境和客观环境及其评价标准。
In order to realize the certain objects, the connotation, organizing structure, subject environment and objective environment with its evaluation standard of inner controlling audit are discussed.
对审计风险实施有效管理的前提是对风险水平的评估，它决定审计工作的成败。
The premise of implementing effective risk management is the evaluation of audition risk, which decides the success or failure of auditing work. This paper describes the evaluation of IR.
这些问题的存在都影响到依法审计的实施和依法审计能力的提高。
All these problems can affect the implement of auditing by law and the advancement of the ability of auditing by law.
内部审计不同于外部审计和管理咨询，内部审计能实施风险管理，为实现组织目标服务。
The internal audit is different from external audit and management consult, it can implement risk management to achieve organizational goals.
为了确保营销战略目标的实现，文章提出运用营销审计对营销战略实施过程进行控制。
At the end of this article, marketing auditing has been used to ensure that the marketing strategy be correctly put into operation.
实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
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