解释审计的性质、目的和范围包括外部审计的职责法律规范及道德准则。
Explain the nature, purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.
各方在专家组会上就重新审议和更新秘书长机制问题进行了初步探讨，在审议目的和范围等问题上的立场不尽相同。
Whilst initial discussions were held during the Meeting of Experts on the proposal to review and update the mechanism, divergence exists on the purpose and scope of the review.
现在，她每年都会给我一份，她说她的准则要求一旦有迹象表明我可能误解了审计业务的目的和范围就必须给我一份新的。
Now she gives it to me every year saying that her standards state that it must be sent a new if there is any indication that I have misunderstood the objective and scope of engagement.
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