最高审计机构的角色是什么？
确定内部审计机构是否正确设置以获得其独立性。
Determine if the internal audit activity is properly aligned to achieve organizational independence.
检查内部审计机构在组织风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
但专家们称，此案对审计机构所扮演的角色提出了强烈质疑。
However, they say it raises big questions about the role of the auditors.
确定内部审计机构是否正确设置以获得其独立性。
Determine % if the internal audit activity is properly aligned to achieve organizational independence.
识别内部审计机构履行其职责所必要的知识、技能和胜任能力。
B.Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity.
成员大会也可以委托审计机构对本社的财务进行审计。
The membership assembly may also entrust an auditing body with the financial auditing of the cooperative.
第二天，艾瑞泰克宣布辞去其审计机构——安永华明。
The next day, China Agritech announced that it fired its auditor, Ernst & Young Hua Ming.
这导致人们预测，某些最大审计机构将显著减少招聘毕业生。
This has led to predictions of a significant fall in graduate recruitment at some of the biggest auditors.
要使内部审计充分发挥作用，还要建立科学合理的内部审计机构。
To bring the internal audit into full play, we should form a scientific and decent internal audit organization structure.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
如果其他地方也没有引起怀疑，这些做法可能会让审计机构满意而归。
That would likely satisfy auditors, if their suspicions were unaroused otherwise.
如何规避内部审计风险已成为内部审计机构和审计人员一个无法回避的问题。
How to avoid internal auditing risk is an incapable to avoid problem to internal auditing organizations and personnel.
只有在执法有效、讲究信誉的市场中，审计机构才会放弃对短期利益的追求。
Only when in the market with good credit and law environment, would audit institution give up the benefits of short - term.
本指引所称外部审计是指外部审计机构对银行业金融机构的年度财务报告审计；
The term "external audit" as mentioned in these Guidelines refers to an external audit institution's audit of the annual financial reports of banking financial institutions;
审计程序是审计机构和审计人员为达到审计目标所采取的所有工作步骤的总合。
Auditing procedure is the summation of working steps of auditing organizations and personnel to reach auditing objective.
尽管帕玛拉特通过和银行和审计机构的资产协议获得一笔不菲的现金，但他仍没有进行收购。
Even though Parmalat had a pile of cash from legal settlements with Banks and auditors, he failed to make acquisitions.
我国设置内部审计机构还是较多基于加强管理的动机，没有上升到完善治理的高度。
Most of the internal audition is for strengthening the management power instead of improving control.
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.
第三条审计机关依照法律和有关规定，会同财政部门，履行对社会审计机构指导、监督的职责。
Article 3audit institutions shall perform the duty of instructing and supervising public audit organizations together with financial departments and in accordance with relevant laws and regulations.
而另一个办法也许是强制法院多加利用审计机构核查律师账单，比如诉讼费控制机构和合法账单组织。
An alternative approach would be to force courts to make more use of services that audit lawyers' bills, such as Legal Cost Control and Legalbill.
由于内部审计服务对象和业务范围的内向性，内部审计机构和内部审计人员的审计风险意识相当淡薄。
The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range.
韦奕礼表示：“上市后第一年发生任何非常异乎寻常的事件，都会敲响警钟。”他列举了利润预警或变更审计机构的例子。
"Anything where something very unusual happens in the first year after a listing raises alarm bells," Mr Wheatley said, citing profit warnings or changes of auditor as examples.
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
因此笔者认为，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。
Therefore, the result of study contributes to analysis of the characteristics of the auditing market and to provide foundations for the securities market's participants' decision-making.
像最高审计委员会和总律师办公室等机构都在显示出新的威力。
And institutions like the Supreme Audit Commission and the Attorney General's Office are showing newfound strength.
当然国会有权审计它自己根据法律创设的机构，现在是行使这个权利的时候了。
Obviously Congress is within its authority to audit an organization it created by statute, and it is time to assume that responsibility.
当然国会有权审计它自己根据法律创设的机构，现在是行使这个权利的时候了。
Obviously Congress is within its authority to audit an organization it created by statute, and it is time to assume that responsibility.
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