食品和药品管理局将能够提取这些审计报告,(目前)乔氏及好事多这类销售进口食品的公司做出的私人审计报告并非如此。
The audit reports will be available to the FDA, which hasn't been true of private audits conducted by companies who sell imported food, such as Trader Joe's and Costco.
某审计师发现,预算控制对销售费用进行了有效控制。
The auditor found that budgetary controls were functioning effectively to control sales expenses.
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.
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