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.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
尤其是在审计高峰期，他们经常要无休止的加班，并且以此为荣，跟别人炫耀。
It wasn't unusual for people to put in endless hours, especially during audit season, and brag about it.
尤其是在审计高峰期，他们经常要无休止的加班，并且以此为荣，跟别人炫耀。
It wasn't unusual for people to put in endless hours, especially during audit season, and brag about it.
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