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.
一个银行的偿债能力取决于监管者和投资者的各自的判断，而非审计人员签字的一纸报告所能解决。
A bank's solvency is a matter of judgment for its regulators and for investors, not whatever a piece of paper signed by its auditors says it is.
财务报告的编制和相关准则的制定都是为了服务于投资者，他们的需求通常比公司和审计人员得到优先考虑。
Financial statements, and the rules that govern them, are designed with investors' needs generally taking priority over those of companies and auditors.
本报告根据实际经验提出了一些短期措施建议，如在腐败问题变得根深蒂固之时聘请采购评价人员或技术审计人员开展工作。
Based on practical experience, the report recommends short-term measures, such as an independent procurement evaluator or technical auditor when corruption is deeply ingrained.
解决管理人员和审计师之间有关财务报告的争议。
Resolve any disagreements between management and the auditor regarding financial reporting.
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.
在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
统计公司审计人员在项目上的投入时间，并向高级审计经理或总监报告。
Track all the auditors' time spent on projects and report to audit Director.
审计报告对审计人员的法律责任同样会产生重要影响。
The audit report has been used to influence the auditor's legal liability.
审计人员必须提供有益的建议供管理者实施，而非仅仅报告发现的控制薄弱区。
Internal auditors must provide balanced reports that identify good management practise rather than merely reporting the weaknesses they have identified.
会计人员，会计师：保存，审计，和监督财会纪录的个人或企业，也负责财会或税务报告。
One that keeps, audits, and inspects the financial records of individuals or business concerns and prepares financial and tax reports.
如何对财务报告中的公允价值部分进行审计，并尽可能地规避审计风险，是审计人员不得不面对的问题。
How to audit the fair value parts of the financial report and evade the risk of auditing as much as possible is the question that the auditor has to face.
虽然该修订案已制定，但这并不阻碍审计人员在审计报告中声明他们已遵循了国际审计标准。
But the proposed revision has been made so that it will not preclude auditors from asserting, in their audit reports, that international auditing standards have been complied with.
在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。
When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.
这种方法开始于审计人员了解相关的风险与财务报表上的财务报告。
This approach begins with the auditors understanding the risks that are related with the financial reporting on the financial statements.
以前的由其他内部审计人员、外部审计人员和其他检察机构出具的检查报告也是十分有用的信息来源。
Reports of previous reviews of the system by other internal auditors, external auditors or other review agencies may also be a useful source of information.
以前的由其他内部审计人员、外部审计人员和其他检察机构出具的检查报告也是十分有用的信息来源。
Reports of previous reviews of the system by other internal auditors, external auditors or other review agencies may also be a useful source of information.
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