In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.
与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
To ensure a strong internal control environment within the accounting function is maintained, in which custody of assets, corporate records and authorisation procedures meet corporate standards.
确保维持良好的内部财务控制环境包括资产保管，汇总记录以及满足总部标准的授权程序。
There are a number of methods of documenting procedures and controls, for example flow charts, key control schedules, internal control questionnaires and narrative notes.
关于程序和控制的记录方法有很多种，例如，流程图、关键控制表、内部控制问卷及相关说明等等。
To gain profit and to prevent certain risks as well, to actualize objective on one hand and to reduce cost on the other hand are the design principles of risk internal control procedures.
既要获取收益又要规避一定的风险，既要实现既定的目标又要节约相应的成本，是风险内部控制流程设计的标尺。
So internal control should be perfected from the five aspects of organization, procedures, safety, auditing and filing.
为此，应从组织、程序、安全、审计、档案等五个方面加强和完善内部控制。
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。
This paper includes the control methods of internal corrosion, selection procedures of inhibitor, calculation procedures of dosage estimation and other relative information.
本文包括内腐蚀控制方法，缓蚀剂选择步骤、缓蚀剂量估算计算步骤和其它有关资料。
Internal accounting control including the asset protection and ensure the authenticity and accounts and financial report about the integrity of the methods, procedures and organizational planning.
内部会计控制包括资产保护，确保账目和财务报告的真实性和完整性的方法有关，程序和组织规划。
The procedures and methods of the evaluation of internal control;
内部控制评价的程序和方法。
A reason able and efficient internal control system consists of internal control objectives, procedures and environment.
合理、有效的内部控制系统由内部控制目标、内部控制程序和内部控制环境三要素组成。
Inspection of internal control systems to measure the effectiveness of, and compliance with, existing policies and procedures, and their effects on operational activities.
一对内部控制制度进行检查，以衡量现行政策、程序之有效性及遵循程度与其对各项营运活动之影响。
Obtain written records of the audited company's board of directors' and managers' control objectives and internal control system policies and procedures, and other necessary information.
取得受查公司董事会及经理人之控制目标、内部控制制度政策与程序之书面纪录及其他必要之资讯。
Obtain written records of the audited company's board of directors' and managers' control objectives and internal control system policies and procedures, and other necessary information.
取得受查公司董事会及经理人之控制目标、内部控制制度政策与程序之书面纪录及其他必要之资讯。
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