审计组的审计报告报送审计机关前,应当征求被审计对象的意见。
However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee.
被审计对象应当自接到审计组的审计报告之日起十日内,将其书面意见送交审计组。
The entity under audit shall, within ten days upon receipt of the audit report of the audit team, submit its written opinions to the audit team.
被审计对象应当自接到审计组的审计报告之日起十日内,将其书面意见送交审计组。
The auditee shall, within 10 days from the date it receives the audit team's report, send its comments in writing to the audit team.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
如果此应用程序不能验证通过用于对象安全性或用户的一个名称空间,那么其对象就不能被审计。
If the application cannot authenticate to a namespace that is used for object security or users, then its objects cannot be audited.
现在,如清单26 所示,创建POP,并指定被保护对象上所有动作都被审计。
Now, as shown in Listing 26, create a POP with a specification that all actions on the protected object will be audited.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
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