这个功能是对当前审计行为的增强。
这两个方面的博弈使得审计行为异化最终发生。
The games of the two sides lead to alienation of auditing behavior at last.
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.
审计行为异化不仅有审计行业自身的原因，还有更深刻的制度基础。
This alienation results not only from the trade of auditing itself, but also from the institutional background.
审计研究可以分为三类：审计市场研究、审计技术研究和审计行为研究。
The research on audit is divided into three sorts: audit markets, audit techniques and audit behaviors.
审计信息是审计行为的结果，审计信息失真是合规审计行为扭曲后发生异化的产物。
Audit information is the result of the audit behavior, and its distortion is the product of the alienation of compliance auditing behavior.
高校内部审计运行绩效决定于高校内部审计体制与机制、审计行为、审计资源及审计冲突。
The operating performances of the internal audit in university depends on the internal audit system, internal audit behavior, internal audit resources and internal audit conflict.
2002年，安达信事务所就因其销毁文件以及其他为安然公司(一家已倒闭的能源巨头)所做的审计行为而负有刑事责任。
In 2002 Arthur Andersen was found criminally liable for its shredding of documents and other actions linked to its audits of Enron, a collapsed energy giant.
提出加强道德、法制教育与宣传，加强与客户的沟通，加大检查力度，保持审计的独立性，从而规范会计师事务所及从业人员的审计行为。
The paper also proposes solutions to strengthen virtual, lawful and propaganda concepts, communicate more with clients, inspect more seriously , maintain the independence of auditing work and fu…
这是我购买其他保险的办法奏效了——这些是我们行为的审计和微薄理赔的信用保证。
This is the way all of the other insurance I buy works - there are audits of our behavior and credit for a lack of claims.
有些提供商具有审计其控件行为的策略。
Some may have a policy of auditing their control activities.
可以通过每个版本经过的中间状态来审计该版本过去运行时的行为。
The capability to audit past runtime behavior of each edition, with the intermediate statuses that the edition passed through.
非但如此，伯克希尔公司竟发表了一封新闻稿，言辞中极力袒护索科尔，而审计委员会报告显示，索科尔的行为根本没有辩解的余地。
Instead, Berkshire issued a press release that read to many as a defense of Sokol, whose actions are revealed in the audit committee's report to have been indefensible.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
这个规定是在安然倒闭之后才实行的，作为安然的审计者，安达信被认定为安然的欺诈行为大开绿灯，为的就是能继续赚取高额的咨询费用。
This rule was introduced after the collapse of Enron, whose auditor, Arthur Andersen, was thought to have gone easy on the crooked energy firm to protect its lucrative business advising it.
在发现东南融通存在会计不正当行为后，德勤于今年早些时候辞去该公司审计人职务。
Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.
他们最喜欢用的卑鄙手段是：给国税局打匿名电话，指控自己的敌人在所得税上存在欺诈行为，从而引得国税局去对他们进行审计。
A favorite dirty trick: making anonymous phone calls to the IRS, accusing enemies of income-tax cheating and thereby inducing the IRS to audit them.
一份委托外部法务会计集团针对奥林巴斯的审核资料，以及要求翻看菊川冈和其同事的辞呈。伍德福德的这些行为引起了奥林巴斯审计员的警觉。
Mr Woodford alerted Olympus's auditors, commissioned a review by an outside forensic-accounting group and asked for the resignations of Mr Kikukawa and an associate.
每年，审计人员常常会从其客户银行处索要信函以保证他们将对普通商业行为更新放贷业务。
Each year, auditors will often seek letters from their clients' bankers reassuring them that they will renew lending facilities in the ordinary course of business.
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.
如发现任何违法、违反本规范或其它不道德行为，全体员工均有义务立即向其上级主管或董事会审计委员会报告。
All Employees are obligated to immediately report observed violations of the Code and illegal or unethical behavior to supervisors or the Company's Audit Committee of the Board of Directors.
已经有指控针对帕乔里博士的一些顾问工作，尽管今年3月毕马威会计师事务所审计人员所作的调查已经为他排除了财务违规行为。
The charge has been levelled at Dr Pachauri over some of his consultancy work, although an investigation in March by auditors KPMG cleared him of financial irregularities.
对组织、系统、流程或者产品进行评估的行为。外包审计有三种形式：安全、票据与绩效。
An evaluation of an organization, system, process or product. Outsourcing audits take three forms: security, billing and performance.
审计独立性是审计的灵魂，既是审计人员的行为约束，也是审计人员的核心价值。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
然而，内部审计人员应当意识到，他们的出现会使受观察的职员的行为和操作受到影响。
Internal auditors should however be aware that their presence may influence the behaviour and practices of staff under review.
法律、法规明确规定可以提起行政诉讼或者可以申请复议的其他审计具体行政行为。
Other specific administrative acts of audit which may be applied for review or against which legal proceedings may be taken according to explicit stipulations of relevant laws and regulations.
非审计提供服务研究损害审计师的独立性，微分动力驱动审计师的行为。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
银行为什么不在贷出更多钱之前先审计自己的账目呢？
Why did the bank not conduct its own audit before lending still more?
银行为什么不在贷出更多钱之前先审计自己的账目呢？
Why did the bank not conduct its own audit before lending still more?
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