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.
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