Audit risk is the risk faced by CPAs when conducting audit service.
审计风险是注册会计师执行审计业务时所面临的风险。
In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
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。
They decided to assess the scheme by conducting a waste audit.
他们决定通过开展有关垃圾调查去评估这个方案。
Under this background, what characteristic does the market conducting effect of audit opinions has again?
在此背景下，审计意见的市场传导效应又有何特点?。
Conducting managerial audit is a tendency for the colleges to decrease its managerial risk, supervise its management and conduct internal audit.
开展管理审计是高校降低管理风险，实行管理监督以及实行内部审计的必然趋势。
The field audit and investigation Unit is responsible for conducting field audits and investigations on businesses and individuals with a view to combating tax evasion and avoidance.
实地审核及调查科专责实地审核和调查工作，致力打击逃税和避税的行为。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
实施阶段就是要获得审计证据，支持审计意见。
In any case, the person (s) conducting the audit should be in a position to do so objectively and impartially and should be properly trained.
无论由内部还是外部人员进行审核，都应做到客观公正。同时，他们还应经过适当的培训。
Serious non-conformity items are discovered in conducting monitor audit and have not been rectified effectively within the stipulated time period;
监督审核发现严重不合格项，且未在规定时间内进行有效整改，；
The business has been driven in recent years by Chinese public offerings, which typically involved western audit firms conducting due diligence.
近些年来，这些公司的业务受到中国公开上市活动的推动，此类活动通常由西方审计事务所进行尽职调查。
In either case, the persons conducting the audit should be in a position to do so impartially and objectively.
无论哪种情况，从事审核的人员都应做到公正，客观。
But the customer requirements the manager must be present when the audit conducting.
但是客户要求在审计时管理者必须在场。
Article 6 in conducting special audit investigations, auditors shall safeguard state secrets and trade secrets of the investigated bodies in accordance with the law.
第六条审计人员开展专项审计调查，应当依法保守国家秘密和被调查单位的商业秘密。
Article 6 in conducting special audit investigations, auditors shall safeguard state secrets and trade secrets of the investigated bodies in accordance with the law.
第六条审计人员开展专项审计调查，应当依法保守国家秘密和被调查单位的商业秘密。
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