重大错报风险是指财务报表在审计前存在重大错报的可能性。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
这家工厂已开始BSCI审计来自同一公司的审计前在自己的成本。
The factory has to initiate BSCI audit from the same audit company as before at their own cost.
即便增长仍然保持一般，不过查韦斯已经在未审计的公共资金中存入了数十亿美元，这足以应付选举前的巨额消费了。
Even if growth remains modest, Mr Chávez has squirrelled away billions of dollars in unaudited public funds, and should be able to pay for a pre-election spending binge.
度量结果在审计系统前构建到队列中，耗尽度量结果池。
The measurements build up on the queue in front of the auditing system, exhausting the measurement pool.
最后，任何前摄性安全计划都应该包括随机的安全审计。
Finally, any proactive security plan should include random security audits.
在从当前网站集中读取审计信息前，我们首先要创建一个SPAuditQuery对象，并用一个SPSite对象初始化它。
To read audit entries from the current site collection you must start by creating an SPAuditQuery object and initializing it with an SPSite object.
如果您想给这些没有管理权限的用户显示审计信息，就需要用前一篇文章中代码提升权限的方法，以便使上述代码可以顺利执行。
If you want to show audit information to user who do not have administrator permissions, you must write code to elevate privilege so that your code can succeed.
由于早先那份审计总署的报告，抨击该计划缺乏透明度。财政部已经提出了一项计划，以按月调查参与该计划的前20家大公司。
Treasury introduced a plan to survey the 20 largest participating firms each month following an earlier GAO report that blasted the program's lack of transparency.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
4月7日，审计人员推测，这家电影租赁巨头在今年年底前可能不得不宣布破产。
On April 7, auditors speculated that the movie rental giant may have to declare bankruptcy before the year's end.
1999年的一个审计发现另一个人用149张彩票兑换了237,000美元，而前赢得奖励最多的前十名总共赢了842次，兑走将近价值达180万美元。
A 1999 audit found that another person cashed in 149 tickets worth $237,000, while the top 10 multiple-prize winners had won 842 times for a total of $1.8 million.
如果回顾两至三年前，审计师并不和评估师沟通，直到最近的评估程序。
If you go two to three years back, auditors were not communicating with valuers until late in the valuation process.
审计组的审计报告报送审计机关前，应当征求被审计对象的意见。
However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee.
控制评估是每次审计的非常重要的阶段。在内控测试前应该完成控制评估。
Control evaluation is an important stage of each audit and this should be completed before testing is started.
因为有了前两章的研究基础，在第四章对不同公司治理模式下审计风险的识别测试程序的研究才有了研究依据。
Since there has two previous chapters as research basis, in the fourth chapter the study of audit risk testing procedure under different governance models has research ground.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
村民委员会换届选举前，应当对本届村的财务进行审计。
Before elections for a new term, villagers' committees shall audit village financial affairs of the current term.
仅仅在一年前，欧盟的审计院才注意其政策糟糕性的某些原因。
Just over a year ago the EU's own Court of Auditors drew attention to some of the reasons the policy is so disastrous.
在审计过程可能花费500元或600元，但它会帮助找到附近的房子，这是很重要的前做绝缘的空气泄漏。
An audit can cost $500 or $600, but it will help locate air leaks around the house, which is important to do before insulating.
也有严重的来自州力量公司的州审计官，在去年被拆除的前垅断能源供应者的批评。
There was also serious criticism from the state auditor of the state Power Corporation, the former monopoly energy supplier which was dismantled last year.
本文认为要解决这些不足的重要途径就是要开展预算编制审计，让审计监督关口前移。
This article holds that carrying out the audit of budgetary preparation is an important approach to solve these problems, and that can bring the auditing and supervision forward.
按照《美国银行家》最近公布的数据，美国排名前50位的银行审计业务，普华永道、毕马威、安永一共享有80%的市场份额。
PricewaterhouseCoopers , KPMG and Ernst & Young audit 80% of the Top 50 U. S. banks as ranked on U. S. Banker's recently released list.
本文件完成后，开始供货前，将文件提供给品牌管理团队，并作为水质协会（WQA）审计进程的一部分。
This document is to be completed and provided to Brands Business Teams prior to commencement of supply and maintained as part of the WQA Audit Process.
当JohnLewis五年前成为沃尔玛的副总裁和总审计师时，他接受了这个挑战。
John Lewis took that challenge when he became vice President and chief audit executive for Wal-Mart five years ago.
此项建议发布前，海外公司可以获得临时执行审计业务许可，前往大陆审计某一家特定的公司。
Prior to this proposal, it was possible for an overseas firm to obtain atemporary audit practice certificate to come to the mainland to audit a specific company.
此项建议发布前，海外公司可以获得临时执行审计业务许可，前往大陆审计某一家特定的公司。
Prior to this proposal, it was possible for an overseas firm to obtain atemporary audit practice certificate to come to the mainland to audit a specific company.
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