审计证据质量控制问题审计理论研究的重要课题。
The control on the audit evidence mass is the important problem that the auditing theory studies.
银行是在进行内部审计时最先得知这个问题的。
The bank first learned of the problem when it carried out an internal audit.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
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