审计复核工作中有如下问题值得认真研究和深入探讨：关于审计复核切入点；
In auditing checking are the following question which deserve careful study and thorough discussion:on the starting point of audit checking; on the limits of audit checking;
熟悉NotesBench工具和Consortium协议的审计人员(比如KMDS技术助理)必须复核测试结果。
Auditors (such as KMDS Technical Associates) who are familiar with the NotesBench tool and Consortium agreements must review the test results.
在整个系统审计中，复核性测试应当成为测试的标准形式。
Compliance testing should be the standard form of testing used during systems auditing.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
地方各级审计机关可以根据实际情况，确定本机关需要复核的审计报告、审计意见书、审计决定。
Local audit institutions may determine which audit reports, audit opinions or audit decisions of their own making should be reviewed according to their specific situations.
因此，非常重要的是，这种理解再审计的计划阶段就应该发挥到最大，好据此决定采用何种最适宜的分析性复核技术。
It is therefore essential that this understanding be used to the full at the planning stage of the audit in order to determine the most appropriate analytical review techniques.
同样地，我们也应记录下我们认为会改善审计工作效果和有效性的潜在的分析性复核技巧。
We should similarly record potential analytical review techniques which we consider would improve the efficiency and effectiveness of the audit work.
至少也要严格的复核，然后，在审计报告发布时再作必要的修改。
At the very least they should be critically reviewed, and amended as necessary, after the final report has been issued.
外部审计人员也要计划充足的时间来复核内部审计部门的工作。
They also have to plan adequate time to review the work of the internal audit function.
电脑化的审计程序及与州税务档案的反复核对亮出可疑收益的“信号”以作进一步的分析。
Computerized audit routines and crosschecks with state tax records "flag" suspicious returns for further analysis.
审计电算化使审计人员从繁重的计算、复核、审核的工作中解脱出来，提高了审计效率。
The audit computerization frees auditors from the tedious and heavy computation and checking. The practice of computer audit can make auditing more efficient.
第三条审计人员应当依据专业判断来确定运用分析性复核的方式、范围和程度。
Article 3 Auditors shall determine the ways, scope and extent for applying the analytic review through professional judgment.
第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。
Article 3review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties.
第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。
Article 3review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties.
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