网上询证系统可以让审计师在获得客户同意之后，直接通过互联网向银行总部询证。
An online confirmation system would allow auditors, after receiving client permission, to confirm bank balances online from the headquarters database of the Banks.
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.
这样，一旦出现难题，审计师就不会面临不得不与客户站在一边的压力。
This would remove the pressure for auditors to side with a client when difficult issues arise.
另外，审计师应在最终报告中说明有哪些证据是他们要求，而客户不能提供的。
Additionally, the auditor should make note in the final report of any evidence they requested and the client was not able to provide.
在西方审计服务市场上，拍卖是审计师与客户之间一种常见的交易方式。
In the western audit service marketing, auction is a common trade way between auditor and customer.
上市公司内部审计的客户包括经营管理者、审计委员会、高级管理层、供应者、顾客、投资者、外部管制者、外部审计师。
The customers of publicly listed companies are operational managers, audit committee, top management, suppliers, clients, investors, external regulators, and external auditors.
在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
迪金森很快发现，美国客户并不了解“从劣变优”的审计师。
Dickinson soon dis covered that American clients did not know "good from bad" audits.
杨洁女士1998年加入毕马威上海，从业至今已为多家上市公司和跨国企业担任审计师，其服务的客户覆盖多个不同的行业领域。
Since joining KPMG Shanghai in 1998, Tracy Yang has provided audit service for a number of listed companies and multinational corporations engaged in different industry sectors.
如果经理人注重客户满意度，那么审计师应该指出如何设置控制体系以提供客户服务的前瞻性和一贯性指标。
If you know that the manager values client satisfaction, point out how the control's design can be used to provide proactive and consistent evidence of client service.
第三，现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型，且最终会增加客户更换审计师的不经济性；
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
第三，现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型，且最终会增加客户更换审计师的不经济性；
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
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