因此对于审计人员来说，面谈的技巧是很重要的。
Thus interviewing skills are essential for all internal auditors.
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.
当内部审计人员缺乏完成全部或部分的审计工作所应具备的知识、技巧或其他能力时，审计执行主管应向他人寻求有力的建议或帮助。
The chief audit executive should obtain competent advice and assistance if the internal audit staff lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement.
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