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.
内部审计人员可以通过对实地环境和工作方法的观察来进一步获得关于实际操作程序的证据。
Observation of the physical environment and working methods should provide internal auditors with further evidence of actual practice.
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.
然后进一步引入一些控制变量，来观察影响审计意见的因素。
Then, we observe the actors which influence audit opinions by importing some variables.
然后进一步引入一些控制变量，来观察影响审计意见的因素。
Then, we observe the actors which influence audit opinions by importing some variables.
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