... auditing process 审计过程 auditing standard 审计标准审计准则 Auditing Standards Board 审计准则委员会 ...
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要解决这些困难，应改变审计线索、增加审计内容、更新审计技术、完善审计标准和准则、提高审计人员素质。
To solve these problems we should change the clue to auditing, add the content and update the technique of auditing, perfect the standard and rule of auditing and improve the quality of auditors.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
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