上述事件的证据表明，审计师根本无法依赖地方银行的银行询证函。
The evidence from the cases cited above indicates that auditors simply cannot rely upon local bank confirmations.
如果一家公司有意舞弊，银行询证函这一审计程序对他们来说是一项重要的威胁。
If a company is intent on committing fraud, the bank confirmation process is a major threat to their activities.
网上询证系统可以让审计师在获得客户同意之后，直接通过互联网向银行总部询证。
An online confirmation system would allow auditors, after receiving client permission, to confirm bank balances online from the headquarters database of the Banks.
我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。
I call for the Big Four accounting firms, the Big Four Banks and the CICPA to get together to work out a system for online confirmations.
这个事件明显的表明，德勤无法信任银行的分支机构所签署的询证函，也就是说询证程序被以某种方式破坏了。
This appears to indicate that Deloitte could not trust the confirmations signed by branch offices of the bank, suggesting that the process was corrupted in some way.
如果注册会计师直接到外汇指定银行询证，外汇指定银行应当在当日予以回复。
If the certified accountant directly goes to the designated foreign exchange bank for inquiry, the bank shall make the reply on that exact day.
公众谘询证实朗斯代尔街的文化和物质潜力，并鼓励官员做出改变，并开始振兴进程。
A public consultation confirmed the cultural and physical potential of Lonsdale Street and encouraged officials to make a change and start the revitalization process.
Cohen读过耶鲁大学的申请文件，给SAT考前辅导班上过课，在创建IvyWise之前拿到了UCLA的大学咨询证书。
Cohen had read applications for Yale College, taught SAT prep classes and obtained a certificate in college counseling from UCLA before venturing out on her own with IvyWise.
德勤在审计CCME时也在确认银行存款余额上遇到了麻烦，在管理层拒绝德勤直接向银行总部询证之后，德勤辞去了审计师职务。
DTT had difficulty confirming cash balances at CCME as well, and resigned when management would not allow them to confirm the balances with bank headquarters.
德勤在审计CCME时也在确认银行存款余额上遇到了麻烦，在管理层拒绝德勤直接向银行总部询证之后，德勤辞去了审计师职务。
DTT had difficulty confirming cash balances at CCME as well, and resigned when management would not allow them to confirm the balances with bank headquarters.
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