So we asked who the auditors were.
因此我们问审计人员是谁。
The auditors approved the company's accounts.
审计员核准了公司的帐目。
The auditors approved the company's accounts.
审计员核准了公司的账目。
However, they say it raises big questions about the role of the auditors.
但专家们称，此案对审计机构所扮演的角色提出了强烈质疑。
The auditors are not responsible for preparing the financial statements.
核数师不负责编制财务报表。
The auditors need to assess the risk that the company may not be a going concern.
审计人员需要评价企业也许不是一个持续经营实体的风险。
"Now the negotiations are with the auditors," says a banker who was close to the talks.
“现在是与审计员进行协商了，”接近会谈的一个银行家说。
Among all those figures, the auditors homed in on the ones concerning directors' expenses.
在所有的数字中，审计员们对有关董事们开支的数字感兴趣。
On the day of the audition, she performed two of Portia's famous speeches for the auditors.
在听觉的天，她为审计官运行波西亚的出名演讲中的二场。
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。
If this is not the case, the auditors should further evaluate Top Management commitment to quality.
不然的话，审核员应当进一步评价最高管理者对质量的承诺。
"I would expect recruiters to focus increasingly on the analytical ability of the auditors," he said.
“我预计招聘人员将更加关注审计师的分析能力，”他说。
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
The audit credit is the trust to the auditors and auditing. The nature of the audit credit is the quality.
笔者认为审计信用是他人对审计人员和审计工作的信赖，审计信用的本质是审计质量。
Article 18 the auditors shall, according to the target of test, adopt a suitable audit method to the selected samples.
第十八条审计人员应当根据测试目标，对选取的样本实施恰当的审计方法。
The new law also provides for companies and officials who fail to give the auditors accurate and timely information to be fined.
这项新的法律也规定那些不能给审计者提供准确及时信息的公司和官员将会受到罚款。
Review the performance of the external auditors, and exercise final approval on the appointment or discharge of the auditors.
评价外部审计业绩，最终确定或解除审计合约。
The emergence of the problem is one of the executives to meet performance objectives, the results tampered, and fool the auditors.
之所以出现该问题，主要是部分高管为了迎合业绩目标，对财报做了手脚，并欺瞒了审计人员。
Because of the asymmetry of the information between the audit authorizer and the auditors, the relation of principal-agent is formed.
审计授权或委托人与审计人之间由于信息不对称，形成审计的委托—代理关系。
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。
The management review process should not be an exercise carried out solely to satisfy the requirements of the standard and the auditors;
管理评审过程不应当只是用来满足标准和审核员要求的一次练习；
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。
As for the auditors, it is necessary to take some measures to precaution and decrease the audit risks in each stage of merger transaction.
对于审计者而言，有必要采取措施防范和降低并购交易各阶段的审计风险。
The auditors inspect technology systems, data flow and the controls on access to data within an organisation and with its business partners.
审计人员将严格检查机构内部及其外部商业伙伴的技术系统、信息流及对获取信息的管制。
Least appealing is one of the auditors' own proposals, that the state protect them by capping their liabilities if they are sued for damages.
但最不受欢迎的是审计师们自己的主张之一：由国家通过限定诉讼中他们的最高赔付额来保护他们自己。
Moreover their existence value at the auditors is facing great venture pressure, this kind of the venture is caused by a distinguish in concept.
审计人员好像面临着空前的风险压力，实际上风险是客观存在的，这里有认识上的问题。
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
There are two human tasks for auditor1 and auditor2, respectively, to take actions and two choices (Figure 5) to determine the next actions according to the auditors' input.
auditor1和auditor 2分别有两项人工任务，用于采取行动和两个选项(见图5)，以根据审计员的输入确定下一步动作。
There are two human tasks for auditor1 and auditor2, respectively, to take actions and two choices (Figure 5) to determine the next actions according to the auditors' input.
auditor1和auditor 2分别有两项人工任务，用于采取行动和两个选项(见图5)，以根据审计员的输入确定下一步动作。
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