也可以将审计记录提取到定界 ASCII文件中，然后可以将这些文件装载到DB2关系表中，以便进行分析和查询。
You also have the option to extract audit records into delimited ASCII files, which can then be loaded into DB2 relational tables for analysis and querying.
还可以将审计记录提取到有分隔符的ASCII文件中，之后可以将该文件装载到DB2关系表中，以便对其进行分析和查询。
They can also be extracted into delimited ASCII files, which can then be loaded into DB2 relational tables for analysis and querying.
作为计划的一部分，绿诺科技在纽约有了新的经理人：一间律师事务所，一家投资者关系公司，一位新的审计员。
As part of the plan, Rino got new handlers in new York: a law firm, an investor relations firm, a new auditor.
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.
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.
示例：源和目标系统的定义、表和字段的结构和属性、用于审计派生和依赖关系的文档。
Examples: definition of source and target systems, their table and fields structures and attributes, documentation for auditing derivations and dependencies.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
内部审计与企业管理的关系是由内部审计在企业管理中的职能和作用决定的。
The relationships between internal audit and business management are decided by the functions and the roles of internal audit in business management.
一个审计师要有能力每天与那些把他们视为累赘的人建立积极的工作关系——富有成效，怀着平常心，尊重敏感和多疑的人。
An auditor is able to build positive working relationships with those who may see them as a distraction - earning, everyday, the trust and respect of wary and suspect minds.
端正内部审计与“左右邻里”关系和被审单位关系，内部审计的工作重点定为市场营销审计。
We should also correctly handle the "neighboring" relationships and the relationship with the audited work units. The internal auditing should be focused on marketing auditing.
这些领域包括法律、公共事业业务、审计、管理、金融和人际关系。
These fields include law, operation of public utilities, audit, management, finance and human relations.
本文基于一个两时点大股东掠夺模型，考察了股权结构、代理成本与外部审计需求之间的关系。
Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and external auditing demand.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
本文讲述了内部审计和内控管理的概念，区别，二者之间的关系以及存在的问题。
The thesis describes the concept, difference and relationship between the internal auditing and internal control. The existing problems are also illustrated.
本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
还有会计电算化与审计的关系该怎么处理？
There are accounting and auditing how to deal with the relationship?
阐述了审计重要性与审计风险之间，以及审计风险、固有风险、控制风险和检查风险之间的关系。
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.
最后又以中石油公司为案例具体分析了公司治理、管理与内部审计的关系。
At last, I supply a case of sinopec, the case reflect the relationship of corporate governance, basic management and internal audit.
然后从理论的角度分析了董事会治理机制与审计质量，并初步探讨了两者关系。
Then analyzing the governance mechanism of the board and audit quality from the theory Angle, and discussing relations between them initially.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
在审计过程中，能否做到合理地确定审计的重要性水平，直接关系到该次审计是否能够得以顺利地实施。
In the course of auditing, whether the importance level can be appropriately identified directly influences whether the auditing work can be smoothly carried out.
文章从契约经济学的相关理论，特别是委托—代理理论的原理出发，对审计的三方面关系进行了分析。
This paper analyzes three aspects of audit from the related theories such as contract economics, especially trust-agent theory.
所以，保持作为一个职业的可信声誉是审计师在受托关系中至关重要的职责。
So it is the auditor's important duty to maintain the professional reputation when he performs his commissioned obligations.
现在他们需要明白管理，与外部审计和控制的关系。
Now they need to understand governance, relationships with external auditors and controls.
国外大多研究表明审计质量与事务所规模呈一定的正向关系。
Most of foreign studies find a positive association between audit quality and auditor size.
审计理论界所公认的审计产生的原因是由于受托经济责任关系形成，基于经济监督的需要而产生的。
It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision.
审计理论界所公认的审计产生的原因是由于受托经济责任关系形成，基于经济监督的需要而产生的。
It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision.
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