Internal auditing hasn't yet taken an positive role in China's firms. It doesn't work at all even in some firms. This situation can be owed to historical reasons as well as realistic difficulties.

我国企业内部审计远远没有发挥出应有的作用，有的甚至名存实亡，这既有历史的原因，也有现实的无奈。

youdao

I am very proud of what we have established and I am very realistic about the difficulties that wait in our future.

对于我们过去的成就，我感到非常的骄傲；同时我也清楚地知道在将来我们还会遇到各种各样的困难。

youdao

Choose instead to transform those difficulties and challenges into opportunities. Know that there is always a realistic and workable way, and commit yourself to finding it.

相反，应该选择把这些困难和挑战转变成机遇。要知道，总会有一个现实可行的方法，尽全力去找到它吧。

youdao

Mr Mifano is eager to attract middle-class investors, but realistic about the difficulties.

ECONOMIST: Lula, champion of equality, has been good for equities

However, as we proceed in that direction, we would be wise to maintain a realistic appreciation of the difficulties of comprehensive oversight in a financial system as large, diverse, and globalized as ours.

FORBES: Transcript

The compromise agreement is not the perfect deal for all 27 EU member states, Van Rompuy said, but it is realistic and shows that European leaders are facing up to their responsibilities at a time of economic difficulties across the region.

CNN: EU leaders agree historic cut in long-term budget