Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.
财务审计师和财务会计师可以被私人企业和公共部门的审计和会计事务所雇佣，也可以自谋职业。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。
Financial statements, and the rules that govern them, are designed with investors' needs generally taking priority over those of companies and auditors.
财务报告的编制和相关准则的制定都是为了服务于投资者，他们的需求通常比公司和审计人员得到优先考虑。
The charge has been levelled at Dr Pachauri over some of his consultancy work, although an investigation in March by auditors KPMG cleared him of financial irregularities.
已经有指控针对帕乔里博士的一些顾问工作，尽管今年3月毕马威会计师事务所审计人员所作的调查已经为他排除了财务违规行为。
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 have always been in the uncomfortable position of having to judge the financial integrity of the companies that pay them.
审计师们一直以来处于一个不自在的位置，他们不得不判断给他们支付报酬的公司财务的真实性。
A back to basics approach means that internal auditors can no longer leave out the key financial component of the audit plan.
回到最基础部分的方法意味着内审师不再会遗漏掉审计计划中的关键财务组成部分。
Before presenting to external users, the financial statements must be examined by the auditors.
财务报表在对外公布之前，必须经过审计师的检查。
We may find that we need to consider how auditors can refer to financial reporting frameworks that are close to IFRS, but not wholly IFRS.
我们也许会发现，我们需要考虑审计师如何参考与IF RS类似而非完全就是IFRS的财务报告框架。
This approach begins with the auditors understanding the risks that are related with the financial reporting on the financial statements.
这种方法开始于审计人员了解相关的风险与财务报表上的财务报告。
The auditors are not responsible for preparing the financial statements.
核数师不负责编制财务报表。
Norman Marks, Vice President of internal audit of Solectron Corporation doubts internal auditors will be asked to provide intense checking of company financial statements.
NormanMarks,Solectron公司的内部审计副总裁，对内审师被要求提供更深入的公司财务报表审计表示担心。
By working towards convergence, you will strengthen your financial reporting framework and continue to enhance the quality of work performed by auditors.
通过走向趋同，你们将会强化你们的财务报告框架并将持续提高审计师完成审计工作的质量。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
It is the demand for auditors that leads to conservative financial reporting in 1995.
1995年上市公司具有会计稳健特征是由审计师需求导致的。
Jameson asserts that internal auditors should develop an understanding of financial statements and provide a complementary and concurrent check.
Jameson称，内审师应该开发一种优秀的财务报表并提供互补互助的审计方式。
The original of the Financial Report of the Company under the seal of the Auditors and under the hand of Certified Public Accountants.
载有核数师盖章、注册核数师亲笔签字并盖章的财务报告正本。
"Now, instead of sending 50 auditors in for five months to audit a client's financial accounts, you can just plug a laptop into their system and run a continual audit, " he says.
现在，我们不再给客户公司指派50个会计师工作五个月来完成真个公司的财报。我们现在只需要用一台电脑接入他们的系统，然后系统就可以自动审计了。
"Now, instead of sending 50 auditors in for five months to audit a client's financial accounts, you can just plug a laptop into their system and run a continual audit, " he says.
现在，我们不再给客户公司指派50个会计师工作五个月来完成真个公司的财报。我们现在只需要用一台电脑接入他们的系统，然后系统就可以自动审计了。
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