第二章审计机关和审计人员。
因此我们问审计人员是谁。
审计人员批准或拒绝请求。
审计人员是客观的和专业的。
审计人员最直接的一个审计目标很可能是气候环境调节。
One immediate target of the auditors is likely to be climate control.
最后，当审计人员批准或拒绝请求后，系统给客户一个响应。
Lastly, the system gives the customer a response after the auditor approves or rejects the request.
本文中探究了一些工具，用于处理审计人员对支持文档的请求。
In this article, you explored some tools for dealing with an auditor's request for supporting documentation.
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.
图像的可用性要求会计部门修改查询，以便给审计人员带来便利。
The availability of images calls for the accounting department to make modifications to the query for the benefit of the auditor.
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.
审计人员应当关注于关键控制的恰当性和可靠性的评价。
The audit should concentrate on assessing the adequacy and reliability of these key controls.
这是为了确保审计人员的独立性，他们只能从事审计业务。
This is to ensure that the auditor is independent and performs only the audit.
这样就可以把审计信息存储在一台只允许审计人员访问的中央服务器上。
This permits audit information to be stored on a centralized server to which only auditors have access.
在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。
Among audit, it need to make audit judgement in each stage and link of audit.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.
4月7日，审计人员推测，这家电影租赁巨头在今年年底前可能不得不宣布破产。
On April 7, auditors speculated that the movie rental giant may have to declare bankruptcy before the year's end.
公司现在必须能够证明客户的计算机系统可以满足审计人员法规条例和遵从性的要求。
Companies must now be able to demonstrate that their computer systems meet the requirements of regulatory bodies and the compliance demands of auditors.
首先，脚本假设所有的文件都在，并命名正确；其次，它假设审计人员理解索引系统。
First, the script assumes that all the files are there and correctly named; second, it assumes that the auditor understands the indexing system.
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.
财务部的办事员做简单的书面工作，会计准备正式的报告，而审计人员检查会计的工作。
The Finance Department will have clerks to do the simple paperwork, accountants to prepare the formal reports and auditors who will check what the accountants do.
ApproveOrderRequest是审计人员批准或拒绝请求的一个人工任务。
ApproveOrderRequest is a human task for the auditor to approve or reject the request.
第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。
Article 13 in handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.
审计人员将严格检查机构内部及其外部商业伙伴的技术系统、信息流及对获取信息的管制。
The auditors inspect technology systems, data flow and the controls on access to data within an organisation and with its business partners.
每年，审计人员常常会从其客户银行处索要信函以保证他们将对普通商业行为更新放贷业务。
Each year, auditors will often seek letters from their clients' bankers reassuring them that they will renew lending facilities in the ordinary course of business.
审计独立性是审计的灵魂，既是审计人员的行为约束，也是审计人员的核心价值。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
那么有人就会问，如果审计人员无法保证企业的诚实度，那么审计人员能做什么？
So, one might ask, what does an auditor do, if not to keep the company honest?
假设公司审计人员来到您的“有纸”办公室，要求提供会计报表中显示的某个交易的支持文档。
Suppose the company auditor approaches your paper-based office and requests the supporting documentation for a transaction shown in your accounts.
然而，内部审计人员应当意识到，他们的出现会使受观察的职员的行为和操作受到影响。
Internal auditors should however be aware that their presence may influence the behaviour and practices of staff under review.
然而，内部审计人员应当意识到，他们的出现会使受观察的职员的行为和操作受到影响。
Internal auditors should however be aware that their presence may influence the behaviour and practices of staff under review.
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