审计一开始就没有明确地界定审计目标和工作范围。
The audit objectives and scope of work were not clearly defined at the start of the audit.
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.
“审计目标导向”存在着广泛的实践基础与可靠的科学依据。
In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis.
原有审计体系的审计目标、计重点、计方式和方法应作相应的调整。
Therefore the original goal of audit, the key audit points, the way to audit should be adjusted accordingly.
原有审计体系的审计目标、审计重点、审计方式和方法应作相应的调整。
Therefore the original goal of audit, the key audit points, the way to audit should be adjusted accordingly.
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.
审计目标是审计活动所要达到的目的，在审计理论和审计实践中具有重要作用。
The audit target is the purpose that audit want to attain, it plays a vary important role in the audit theories and the audit practice.
这三个层次在审计目标、审计主体、审计范围和审计报告等方面都存在着区别。
The author compares the three levels of business fraud auditing, —auditors, audit scopes and audit reports according to their audit objectives.
第二十九条审计机关分管领导对审计实施方案所确定的审计目标的恰当性负责。
Article 29 the specific leader of an audit organ shall be responsible for the appropriateness of the target of audit determined in an audit implementation program.
使学员了解根据国际审计标准，达到审计目标所要做的工作以及需要取得的证据。
Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。
Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.
它以传统的财务收支审计为基础，在审计目标、范围、组织形式、职能等方面进行了拓展。
Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
分配审计资源，设定审计频率，选择审计项目，确定审计范围，采用必要的技术手段，以完成审计目标。
Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
本文首先从现代质量管理学关于质量的概念出发，对审计质量概念作了界定，在评价涵义的基础上，明确了审计目标是审计质量评价的核心标准。
At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal.
本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。
By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.
要实现这一目标，四大审计集团必须就某一方法取得共识，并将其推广至所有的客户。
For that to happen the four large audit groups must agree an approach and extend it across all their clients.
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.
由于它们的主要目标是在协议过程中有效地指导从业者，并且减少审计失败，因此globalCRMProcess和剧本必须是完全可追溯且一致的。
Since their primary goal is to guide practitioners effectively during engagements and reduce audit failure, the Global CRM Process and playbooks must be entirely traceable and consistent.
c8AuditExtension应用程序的目标就是为这些领域提供额外的审计功能。
The aim of the c8AuditExtension application is to provide additional auditing for these areas.
常常还需要增加新的业务战略目标和审计指标，或者调整当前应用业务的审计实践。
It often included adding new business objectives and metrics for auditing or refocusing the current audit practices to be applied across the business.
向审计委员会提交重要的评价目标及其结果的清单。
Provide a list of significant measurement goals and results to the audit committee.
该servlet的目标是验证用户角色是否已通过认证，并将审计员重定向至审计员页面。
The goal of the servlet is validating whether a user role is authenticated and rerouting auditors to auditor's pages.
要实现这个目标，需要获得个人账户的对象，再加上安全规则及审计方面的要求。
This object needs to get hold of the individual account objects, plus there's also security rules and auditing requirements. A common implementation could look something like this.
之所以出现该问题，主要是部分高管为了迎合业绩目标，对财报做了手脚，并欺瞒了审计人员。
The emergence of the problem is one of the executives to meet performance objectives, the results tampered, and fool the auditors.
审计师没有对实质审计行为的每个运作目标逐一进行评价。
Every single operating objective of a substantial audit activity was not evaluated by the auditor.
审计师没有对实质审计行为的每个运作目标逐一进行评价。
Every single operating objective of a substantial audit activity was not evaluated by the auditor.
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