制定阶段性的防污减排审计程序。
Develop regular pollution prevention and waste reduction audit procedures.
评估是否有足够的审计程序。
核数师不会对选择的审计程序作出判断。
The auditor does not exercise judgment in the selection of audit procedures.
实质性测试在整个审计程序中只是被有限度的采用。
Substantive testing, therefore, should have a limited role to play in systems auditing.
实质性程序是指用以发现认定层次重大错报的审计程序。
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
这样安排的好处是使内部职员增进对内部审计程序的理解。
The advantage of this arrangement is that internal personnel gain an understanding of the internal audit process.
德国(还有西班牙)在该基金的审计程序中的一次复审期间，延迟了付款。
Germany (and also Spain) are delaying their payments during a review of the fund's auditing procedures.
审核由高级审计员或审计员准备的审计程序、报告和工作底稿。
Review audit programs, reports, and work papers prepared by Senior and Staff auditors.
现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
制定内部审计程序在内的标准，并和其他内部审计部门定期比较。
Benchmark the internal audit function internally and with other internal audit departments periodically.
最后论文建立了符合宏立公司实际情况的经济责任审计程序和方法。
Final it set up an economic responsibility audit procedure and method based on of HongLi's actual situation.
文章最后还就公司治理导向审计模式的审计程序步骤进行了基本设计。
The essay also designs the basic auditing procedure of governance-based auditing pattern.
在完成所需的审计程序后，这个将会是土地基金并入外汇基金内的数额。
Subject to appropriate audit procedures, this will be the amount placed with the Exchange Fund for the account of the Land Fund.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。
In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
如果一家公司有意舞弊，银行询证函这一审计程序对他们来说是一项重要的威胁。
If a company is intent on committing fraud, the bank confirmation process is a major threat to their activities.
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.
我认为会计师事务所已经改进了它们的审计程序，这也是这些舞弊现在突然被发现的原因之一。
I think the firms have improved audit procedures and that is one of the reasons all these frauds are suddenly coming to light.
为了掩饰舞弊行为，参与舞弊的公司管理层们需要制作伪造的银行对账单并阻碍银行询证函审计程序。
To cover up those frauds, the fraudsters need to generate fake bank statements and corrupt the confirmation process.
电脑化的审计程序及与州税务档案的反复核对亮出可疑收益的“信号”以作进一步的分析。
Computerized audit routines and crosschecks with state tax records "flag" suspicious returns for further analysis.
如果书面声明与其他审计证据不一致，注册会计师应当实施审计程序以设法解决这些问题。
If written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to try to resolve the matter.
这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。
This audit includes miscellaneous tests of the accounting records, internal control systems, and other auditing procedures as deemed necessary.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
在这种情况下，如果一个审计程序需要知道audittable表的更改，它必须以一定的时间间隔读取该表。
In this case, if an auditing program needs to know about the changes to the auditTable table, it must go read the table at some time interval.
如果一个在设计图形部门的用户突然开始访问审计程序或者是编译代码，那么系统就能向管理者报警。
If a user in the graphics department suddenly starts accessing accounting programs or compiling code, the system can properly alert its administrators.
主要工作包括：年度风险评定和新供应商评估，实施和现场审计程序的执行，根据需要指定并监督改正。
Activities to include: annual risk scoring and assessment of new suppliers, implement and ute on-site audit program, assign and monitor corrective actions as needed.
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