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。
The audit procedures shall cover the scope, frequency, methodologies and competencies, as well the responsibilities and requirements for conducting audits and reporting results.
审核程序应既包括审核的范围、频次、方法和能力,以包括实施审核和报告审核结果的职责和要求。
CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT institutions.
第三章审计机关职责。
At present, because their limits are not clear, people frequently confuse the two responsibilities, leading to more and more audit lawsuit cases in view of registered accountants.
由于目前两种责任界定还不清楚,常常使人们误认为二者可以混同,导致针对注册会计师的审计诉讼案件越来越多。
It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision.
审计理论界所公认的审计产生的原因是由于受托经济责任关系形成,基于经济监督的需要而产生的。
No auditor should participate unsupported in an audit when unable to communicate effectively in the language necessary for performing his or her responsibilities.
如果一个审核员不能在履行职责时运用所需的语言有效地进行交流,而又没有得到相应的语言帮助,则不得参加该项审核工作。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
会计师事务所作为审计服务的提供者和审计价格的制定者,具有隐性的社会监督责任,那么其审计独立性和审计定价尤为重要。
Of course, proper educational trainings are necessary in order to the increase of the duties and responsibilities of the audit committee.
当然,委员会成员要承担更多的责任,则强化教育与训练乃不可避免。
Next, it will analyze and prove the relation of internal audit standards to trustee responsibilities and authorized agency, thus illustrating the theoretical basis for internal audit standards.
其次对内部审计规范与受托责任、委托代理关系进行分析论证,说明了内部审计规范的理论依据。
The full implementation of the audit over sight responsibilities, and give full play to the constructive role of the audit and supervision.
它是审计机关全面履行审计监督职责、充分发挥审计监督建设性作用的重要手段。
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。
Responsibilities 1, assist the draft audit plan and finish the audit field work;
岗位职责1、协助拟订审计计划方案,完成审计现场工作;
The corrective and preventative action plan shall clearly specify the detail schedule and responsibilities, and if necessary, it shall be submitted to the customer for audit and approval.
纠正措施计划应全面地指明具体时间和规定的职责。必要时,纠正措施计划需交顾客评审和批准。
Position:Internal Audit Manager Responsibilities: 1. Perform Sox 404 compliance tests and ensure compliance with SOX requirements;
职位描述: 职位描述:1。执行sox404合规性的内部审计工作;
Position:Internal Audit Manager Responsibilities: 1. Perform Sox 404 compliance tests and ensure compliance with SOX requirements;
职位描述: 职位描述:1。执行sox404合规性的内部审计工作;
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