第四章研究内部审计准则问题。

Chapter Four studies the issue of internal audit norms.

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内部审计准则委员会进行了广泛的协商和讨论之前，发行标准。

The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards.

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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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2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。

In 2003, the China Institute of internal audit issued the first internal audit standards, which is the first step to promote the profession of internal audit in China.

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2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。

In 2003, the Chinese internal audit association had released the first batch of Chinese interior audit criterion, stepped out our country's profession of internal audit step.

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本《道德准则》适用于提供内部审计服务的人员和机构。

This Code of Ethics applies to both individuals and entities that provide internal auditing services.

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第三条本准则适用于各类组织的内部审计机构、内部审计人员及其从事的内部审计活动。

Article 3 the present Rules shall be applicable to the internal auditing institutions and internal auditors of various organizations as well as the internal auditing activities they are engaged in.

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第三条本准则适用于各类组织的内部审计机构、内部审计人员及其从事的内部审计活动。

Article 3 the present Rules shall be applicable to the internal auditing institutions and internal auditors of various organizations as well as the internal auditing activities they are engaged in.

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