auditor's responsibility 查帐责任 ; 查帐员责任
auditor's responsibility for subsequent event [审计] 审计人员对期后事项的责任
It is the auditor's responsibility to understand the auditee's systems and approach.
理解被审核方的各个系统和模式是审核员的责任。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
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