被审计单位应当配合审计机关的工作，并提供必要的工作条件。
The auditee shall cooperate with the audit institution in its work and provide necessary working conditions.
有助于更新内部控制的观念，促进被审计单位内控机制的建设。
It will update the internal control mechanism concept and prompt internal control mechanism in the audit unit.
被审计单位应当配合审计机关的工作，并提供必要的工作条件。
The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.
审计机关作出的审计决定，被审计单位、有关单位和个人必须执行。
The audited units, relevant units, and individuals must execute the audit decision made by the Auditing authorities.
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
Leading persons of auditees shall be responsible for the authenticity and completeness of the financial and accounting information provided by their units.
第四十七条审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。
Article 47 the audit decision made by an audit institution within the limits of its statutory functions and powers shall be executed by the auditee.
被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。
The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.
第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。
Article 13 in handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.
审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。
The audit institution shall serve its audit report and audit decision on the auditee and the relevant department and unit in charge.
审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。
The auditing organ shall serve the audit report and audit decision of its own to the entity under audit and the competent organ or entity.
风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。
Thee process of risk assessment aims to identify, assess and manage the risks that can affect the entity's capacities of achieving goal.
本办法所称计算机应用系统，是指被审计单位与财政、财务收支有关的计算机应用系统。
The term "computer application systems" mentioned herein refers to those computer application systems that related to revenues and expenditures of the audited bodies.
第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。
Article 13 in handling audit matters, an auditor shall withdraw if he has an interest in the auditee or the matters under audit.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
在导致注册会计师法律责任的原因中，最主要的是由于被审计单位和注册会计师本身造成的。
Of all the reasons leading to the legal liabilities of certified public accountants, the main reason is caused by the audited units and the accountants themselves.
是开展以能够联接被审计单位数据库、能够使用计算机软件开展审计为主要内容的骨干培训。
The senior training aims to train backbone auditors to improve the trainees' ability to use computer software and network-linkage for IT audit.
另一种观点认为，非审计服务加强了注册会计师和被审计单位的经济联系，损害了审计独立性。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
第十四条审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密，负有保密的义务。
Article 14 Auditors shall have the obligation to guard State secrets and the auditees' business secrets they have come to know in performing their functions.
被审计单位通常执行各种措施，检查各种类型信息处理环境下的交易的准确性、完整性和授权。
The entity generally adopts various measures to check thee accuracy, completeness and authorization of the transactions under various information processing circumstances.
第十四条审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密，负有保密的义务。
Article 14 an auditor shall have the obligation to guard State secrets and the auditee's business secrets which he has come to know in performing his duties.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
如果被审计单位内部行使控制职能的人员素质不适应岗位要求，也会影响内部控制功能的正常发挥。 。
Thee staff in the charge of the control function are not competent, which may influence the effectiveness of the internal control.
面对被审计单位财务信息的介质发生的变化，以往熟悉的书面账簿与资料正被计算机及其他媒介所代替。
Facing the changes of the medium of the audited units 'financial information, the written books and material which was familiar previously, are being replaced by the computer and other media nowadays.
通过对注册会计师和被审计单位博弈过程分析，可发现审计合谋现象极为隐蔽，有的则极为明显，有恃无恐。
Through game analysis of CPA and audited companies, we find that some auditing collusion is extremely covert, while others axe rather overt.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
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