注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
对交通基本建设单位财务监督与内部审计进行了探讨。
The paper makes an approach to financial supervision in unit of traffic capital construction and internal audits.
审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。
Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restriction of audit jurisdiction.
最后，她要求认真做好2008年度财务报告编制与审计工作。
Finally, she asked earnestly do a good job in the 2008 annual financial report preparation and audit work.
审计理论与方法研究，会计学，财务管理，公司。
Research on Auditing Theory and Practice, Accounting, Financial Management, Corporate Governance, Project management, etc.
对财务效益审计子系统与工程造价审计子系统系统做了详细的系统分析及设计，并编制出财务效益审计部分子模块演示程序。
Make detailed system analysis and design to the finance benefit auditing and cost auditing and system, and program to demonstrate the former.
我们也许会发现，我们需要考虑审计师如何参考与IF RS类似而非完全就是IFRS的财务报告框架。
We may find that we need to consider how auditors can refer to financial reporting frameworks that are close to IFRS, but not wholly IFRS.
本办法所称计算机应用系统，是指被审计单位与财政、财务收支有关的计算机应用系统。
The term "computer application systems" mentioned herein refers to those computer application systems that related to revenues and expenditures of the audited bodies.
第二天，我在少数人会议中与财务审计员商讨其中的利害关系。
The next day, I discussed my concerns in a closed meeting with the financial comptroller.
审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。
Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restrictions of audit jurisdiction.
这种方法开始于审计人员了解相关的风险与财务报表上的财务报告。
This approach begins with the auditors understanding the risks that are related with the financial reporting on the financial statements.
面对被审计单位财务信息的介质发生的变化，以往熟悉的书面账簿与资料正被计算机及其他媒介所代替。
Facing the changes of the medium of the audited units 'financial information, the written books and material which was familiar previously, are being replaced by the computer and other media nowadays.
实证结果显示：审计委员会的设立与财务报告舞弊负相关，对审计意见类型无显著影响。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
实证结果显示：审计委员会的设立与财务报告舞弊负相关，对审计意见类型无显著影响。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
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