解决管理人员和审计师之间有关财务报告的争议。
Resolve any disagreements between management and the auditor regarding financial reporting.
而且，审计师们也在恰如其分地扮演着“捕手”的角色，验证管理层估计中所采用的流程和方法。
What's more, auditors are in place to act as a backstop to verify the processes used to arrive at management estimates.
和管理人员、外部审计师一起评价审计结果，包括遇到的困难。
Review with management and the external auditors the results of the audit, including any difficulties encountered.
与管理人员、外部审计师一道检查评价公认审计准则要求与委员会沟通的事项。
Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
必要时委员会可以邀请管理人员、审计师或其他人士出席会议并提供相关信息。
The committee will invite members of management, auditors or others to attend meetings and provide pertinent information, as necessary.
外部审计师对管理层的声明进行验证和报告。
Auditors attest to, and report on, the assessment made by the management.
这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；
These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.
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.
元。主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。
Or 0.10 yuan over last year. That was mainly caused by auditor'sper new Chinese Accounting Standards.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
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