Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
B.Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity.
识别内部审计机构履行其职责所必要的知识、技能和胜任能力。
Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this Charter.
保持一支符合章程要求的具备足够知识、技能、经验和专业认证的专业审计队伍。
This knowledge should be used to adapt the auditing techniques used, the extent and nature of testing undertaken and the timing of audit reporting.
这些知识应该不断的与审计方法、测试的范围与程度以及审计报告的时间相适应。
Some people view the knowledge audit as being the business needs assessment, cultural assessment, and an examination of what knowledge is needed, available, missing, applied, and contained.
一些人把知识审计看作是商业需求评估、文化评估以及什么样的知识被需要、是有用的、在丢失、被应用和被包含的检测。
Sound knowledge of finance/accounts and audit as well.
健全的财务/会计和审计知识。
Then, a case study will be discussed where the knowledge audit instrument was used.
然后，将讨论一个知识审计工具被使用的案例。
One of the critical first steps in the knowledge management area is to conduct a knowledge audit.
在知识管理领域的关键起步之一是引导知识审计。
Secondly, audit services possess the characteristic of high content of knowledge and technology monopolization.
其次，审计服务具有高知识含量和技术垄断的特点。
Therefore, the calculator audit requests auditing a personnel has to have a compound type knowledge structure.
因此，计算机审计要求审计人员必须具有复合型知识结构。
Use market, product, and industry knowledge to identify new internal audit engagement opportunities.
利用市场，产品和行业知识，识别新的内部审计业务机会会。
Having sound knowledge of policy and rules in tax, accounting and internal audit.
在税务，会计及内部审计政策条例方面有比较广泛的知识。
Knowledge management audit is the first step to implement knowledge management and the important part of knowledge management strategy throughout the knowledge management activities.
知识管理审计是组织实施知识管理的首要步骤和知识战略的重要组成部分，贯穿于知识管理活动的始终。
The chief audit executive should obtain competent advice and assistance if the internal audit staff lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement.
当内部审计人员缺乏完成全部或部分的审计工作所应具备的知识、技巧或其他能力时，审计执行主管应向他人寻求有力的建议或帮助。
The corporate knowledge strategic gap in customer knowledge is analyzed based on survey and audit of the current state of corporate CKM.
通过企业客户知识管理现状调查和审计工作，对企业客户知识战略差距进行了分析。
EMS auditor candidates should have some relevant experience in these areas before hire and the EMS lead auditor course should be a means to focus their knowledge toward the audit process.
候选的EMS审核员候选人在受雇于认证机构前应具备这些领域的某些相关经历，而EMS审核组长培训课程应只是把他们的知识向针对审核过程引导中关注审核员知识的一种手段。
The culture of social audit is the systemic summarization of experience and knowledge which derived from audit practice actions for a long time of social auditor in our country.
社会审计文化是我国社会审计人员长期审计实践活动形成的经验、知识积累的系统总结。
Article 12 Auditors shall possess the professional knowledge and ability commensurate with the audit work they engage in.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.
在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。
Audit managers need to ensure that all audit assignments are undertaken by auditors who are appropriately experienced or have the necessary specialist knowledge.
审计经理要确保分派任务时考虑审计师的经验与知识、技能。
Learning of association rules is a new method to discover new knowledge and has been a significant aspect of the study on network security audit.
关联规则学习是一类新型的知识发现方法，已成为网络安全审计的重要研究方向。
Perform a personal audit to identify your skills, abilities, knowledge, and work experience that will enable you to make a strong contribution to an organization.
进行个人审计来发觉你的技能，资质，学识，和工作经验，以便能够为雇主的组织作出有力的贡献。
The internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
但并不希望内部审计师具备主要责任是发现和调查舞弊人员的专门技能。
The internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
但并不希望内部审计师具备主要责任是发现和调查舞弊人员的专门技能。
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