第四章收入确认的审计问题。
三峡集团就审计问题采取财务整改措施。
那就是我第一次对中国的审计问题感兴趣。
So that was the first time I became interested in auditing in China.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
你最好祈祷，如果你在已经上市或即将上市的公司中工作，那么在引入敏捷运维之前就会遭遇审计问题。
Your best bet, if you are in a public or pre-IPO company, is to meet with audit before you start introducing agile operations.
我们应该保证，不能未经评估和证实就接受了客户的解释而未能发现和重视一项重要的审计问题。
We should ensure that we do not fail to identify and take account of significant audit problems by accepting client explanations without evaluation or verification.
从宏观到微观、从生产到经营、从管理到业绩、从物质领域到非物质领域等，都存在经济效益审计问题。
Audit of Economy Return is concerned with many problems ranging from macrocosm to microcosm, production to operation, management to achievement, and material field to non-material field.
在AIX 6.1中，IBM引入了基于角色的访问控制(RBAC)，这解决了sudo的许多安全和审计问题。
In AIX 6.1, IBM introduced Role Based Access Control (RBAC), which addresses many of the security and auditing concerns of sudo.
银行是在进行内部审计时最先得知这个问题的。
The bank first learned of the problem when it carried out an internal audit.
下学期有问题，不管是会计审计还是什么财务成本管理的，全都要去问她，她就像一部会计的百科全书，全通的。
Next semester, I will often ask her questions regardless of accounting, auditing or financial cost management. She is like a cyclopedia who knows everything about accounting.
ibm在db2的新版本中改进了安全和审计特性，帮助解决这个问题。
IBM tackles this issue in the new version of DB2 with enhanced security and audit features.
成员也可以通过回答180个问题，对他们组织的信息治理实践执行在线审计。
Members can also perform an online audit of their organizations information governance practices by answering a series of 180 questions.
该丑闻还提出了世界各地应如何监管和审计外包公司的问题。
The scandal will also raise questions over how outsourcing companies are regulated and audited around the world.
当我对一个有数百万在线用户的大型系统进行审计的时候，我第一次深入洞察到更深层次的问题。
I got first hand insight into this when I was doing an audit for a large system which is being used online by millions of people.
既便如此，审计者还是需要解释许多问题。
问题可以分解成两部分：第一，轮询生产线，并检查罐子的质量；第二，写审计日志。
The problem can be split into two parts: first, polling the production lines and checking the jars' masses, and second, writing the audit log.
只有对美联储进行彻底的审计我们才能得到这些问题的答案。
Only an audit of the Federal Reserve will answer these questions.
这就意味着需要对系统进行周期性审计，才能确保不会出现问题。
This means that periodic system auditing is required to make sure that nothing goes wrong.
在某些情形下，审计的细节不够解答关键取证问题。
In some cases, the audit details are insufficient for answering key forensic ques-tions.
仅在过去六个月期间，就有超过25家在纽约上市的中国企业要么披露其存在会计问题，要么看到其审计师辞职。
In the past six months alone, more than 25 New York-listed Chinese companies have disclosed accounting discrepancies or seen their auditors resign.
这个月早期由伊利诺斯审计员威廉姆·霍兰德发表的报告中就明确指出，公交车和上下班铁路系统长期存在着一些问题。
A report released earlier this month by Illinois's auditor, William Holland, highlighted some chronic glitches in the network of buses and commuter trains.
余下14家被审计的银行，包括南非标准银行集团、渣打银行以及花旗银行等外资银行，均未发现问题。
The remaining 14 Banks to be audited, including foreign-owned Standard bank, Standard Chartered and Citigroup, were unscathed.
如果只是为了审计和监管的目的而使用FastTrack映射规范，那么这问题不大。
This does not present a problem if you only plan to use the FastTrack mapping specifications for audit and governance purposes.
在云端审计方面的一个关键挑战是要克服SaaS应用的用户访问缺乏可见性的问题。
A key challenge in auditing in the cloud is overcoming the lack of visibility into user access of SaaS apps.
如果审计人员有很多待处理任务，这个方法将可能导致性能问题。
This method will result in performance issues if there are many to-do tasks for the auditor.
而当苹果因透明地审计供应商并公布审计结果受到赞誉的时候，人们也注意到美国公司在解决问题方面是多么无力。
And while Apple deserves credit for transparently auditing its suppliers and publishing the results, it was notable how little the US company could do to resolve the problems.
这是一个影响中国整个审计行业，而不是仅仅影响审计在美国上市的中国公司的审计师们的重大问题。
This is a major problem for China’s entire auditing industry, not just the small portion that serves U.S. listed Chinese companies.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
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