即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话，也足以让一些观察家对两者的亲密关系感到不安。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
内部审计具有监督、控制和评价三种职能。
The internal audit has three functions of supervision, control and evaluation.
所以，本文的研究焦点是内部审计如何发挥在内部控制中的作用。
Therefore, this dissertation will focus on internal audit how to work in internal control.
内部审计人员应当考虑每一个存在的控制程序是否适当。
Internal auditors should evaluate each existing control to consider whether it is adequate.
内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。
The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.
所有的内部审计工作应当被书面记录下来，并且能够充分地支持关于内部控制是否恰当和可靠的结论。
All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
内部审计人员了解现行的内部控制程序并且记录以后，他们可以进一步评价这些内部控制是否恰当。
Once internal auditors have discovered the controls that actually exist and made notes of these they can go on to assess whether these controls should be adequate.
确保管理工作的一贯性，并确保所有内部控制政策、程序和审计标准均已得到执行和监督。
Ensures consistency in governance and that all internal control policies, procedures and audit standards are enforced and monitored.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
为了达到这个目的IT审计人员需要对信息技术内部，控制和流程以及利用信息技术对系统和数据进行一系列的综合检查与评价活动。
In order to achieve this goal it auditors need to conduct a comprehensive review and evaluation of systems, data, and processes in the context of information technology.
内部审计人员可以根据这些文件内部控制的适当性，或者至少能够了解管理层对内部控制的态度。
Internal auditors may consider that the adequacy or otherwise of documentation is an indication of the attitude of management to internal control.
它要求每年都要提出经过审计人员审计并由两名执行官签名的内部控制报告。
It requires an annual "internal control report", which must be certified by auditors and personally signed off by two executives.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
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.
从外部审计师的观点来看，内部审计是其核实内部控制过程的关键。
From the external auditor's perspective, IA is a key part of the internal control process to which they attest.
在控制目标达成共识以后，内部审计人员需要明确他们认为能为目标的达成提供保障的控制程序。
Once the control objectives have been agreed, internal auditors need to identify the controls that they consider necessary to provide assurance that each of these objectives is being achieved.
此外，对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。
Furthermore, an Employee who has a concern about the Company's accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department.
然后，文章针对高校内部审计风险提出了防范和控制的一些具体的策略和措施。
Then, concrete strategies and measures to ward off and control the risks have been proposed.
如果被审计单位内部行使控制职能的人员素质不适应岗位要求，也会影响内部控制功能的正常发挥。 。
Thee staff in the charge of the control function are not competent, which may influence the effectiveness of the internal control.
在相对短的时间内你需要对内部控制的有效性提出审计意见。
Within a relatively short amount of time, you need to form an opinion on the effectiveness of the internal control system.
在相对短的时间内你需要对内部控制的有效性提出审计意见。
Within a relatively short amount of time, you need to form an opinion on the effectiveness of the internal control system.
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