The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.

年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。

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All business transactions are recorded according to the document principle, which provides an unbroken audit trail from the financial statements to the individual documents.

所有商务交易都以文档原则记录，这提供了一种从财务报告到个别文档的可供审计的完整踪迹。

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As a business value-added activity, the extent of internal auditing is constantly expanding, in such ways as financial audit, performance audit, assessment services, and new staff training and so on.

作为增加企业价值的一种活动方式，内部审计业务范围在不断拓展，比如财务审计、业绩审计、评估服务及新进员工培训等。

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During that time companies wouldn't have to undergo the Sarbanes-Oxley law's redundant external audit of an internal audit of their business processes which of course comes on top of the internal and external financial audits.

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