在实施审计业务时，确定是否需要对舞弊的风险进行特殊考虑。
C.Determine if risk of fraud requires special consideration when conducting an engagement.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Our responsibility is to express an opinion on these financial statements based on our audit.
目前，对基建工程结算实施审计，是防止资金外流的一个重要环节。
At present, putting in practice the settlement audit to capital construction projects is the important moment of a voiding the fund losing.
能源和用水效益审计：为中小型规模的现有建筑物制定和实施审计方案。
Energy and Water Efficiency Auditing: Auditing program development and implementation for small and medium-scale existing buildings.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
内部审计活动在确定内部审计范围、实施审计及报告审计结果时应不受干扰。
The internal audit activity should be free from interference in determining the scope of internal auditing, performing work, and communicating results.
内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。
In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
第三条审计机关编制审计项目计划，按照计划确定的审计事项实施审计监督。
Article 3audit institutions shall prepare audit plans and conduct audit according to assignments determined by the audit plans.
如果书面声明与其他审计证据不一致，注册会计师应当实施审计程序以设法解决这些问题。
If written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to try to resolve the matter.
根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
始终要验证所实施的安全措施实现了通过跟踪审计的目的。
Always verify that the implemented safeguards accomplish what was intended through follow-up audits.
一些平台特性包括安全性、事务审计、扩展机制、通知机制、业务规则实施等等。
Some platform features include security, transaction auditing, extension mechanisms, notification mechanisms, business rule enforcement, and so on.
该法实施之后，审计费用剧增。
Auditing expenses ballooned soon after the law was introduced.
策略实施引擎可以记录审计信息或实现事件机制，让企业可以了解实施的结果。
Policy enforcement engines can record audit trails or implement event mechanisms to notify the business of the results of the enforcement.
实施质量保证程序并建议改善内部审计部门的业绩。
D.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
制定和实施财政和审计计划，确保酒店符合所有当地的法律和法规以及报告要求。
Develops and implements financial and audit programs which ensure hotel is compliant with all local laws and regulations as well as reporting mandates.
在提出建议措施以后，内部审计人员应当定期地对建议实施的程度进行检查。
As well as providing recommendations, internal auditors should periodically monitor the extent that their recommendations have been implemented.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
他的任务是统管327名审计师，对沃尔玛的内部审计方法实施彻底的变化和改进。
He was given the task of overseeing 327 auditors and implementing sweeping change and improvement in the internal auditing approach at Wal-Mart.
这个计划，还有打印运行方面的审计和标准文件是同时建立的，帮助企业从上到下实施整个方案。
The program sets out, audits and documents benchmarks specifically for printing operations, helping companies implement programs from the top down.
培训，实施，测试和审计计划。
美国审计总署发现，该机构在1995年制定了编撰这些法规的计划但是从未完全实施过。
The agency laid out a plan in 1995 to write those rules but never followed through, the accountability office found.
在评价内部审计功效时，我们发现一些机构已经实施了一些最佳实务，并取得一定的成效。
During the review of the effectiveness of internal audit function, we found that some agencies had implemented some of the "best practices" with varying degrees of success.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
同时，根据管理审计所关注的对象阐述了实施管理审计的意义和作用。
The significance and role of management auditing are also set forth on the basis of what should be done in management auditing.
研究并实施管理审计对于完善公司治理、提高企业经营管理水平、增加企业价值有着十分重要的意义。
Studying and implementing management audit have very important meanings for perfecting corporate governance, improving enterprise managerial skill, and increasing enterprise value.
当审计人员对已确定的控制程序实施测试的时候，他们可能会发现进一步的控制程序，或者预想的控制程序被没有得到实施。
When they go on to test the controls that they have identified, they may discover further controls or that some controls are not actually operating as expected.
当审计人员对已确定的控制程序实施测试的时候，他们可能会发现进一步的控制程序，或者预想的控制程序被没有得到实施。
When they go on to test the controls that they have identified, they may discover further controls or that some controls are not actually operating as expected.
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