Germany (and also Spain) are delaying their payments during a review of the fund's auditing procedures.

德国(还有西班牙)在该基金的审计程序中的一次复审期间，延迟了付款。

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This audit includes miscellaneous tests of the accounting records, internal control systems, and other auditing procedures as deemed necessary.

这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。

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In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.

内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。

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In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.

内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。

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