Audit managers need to ensure that all audit assignments are undertaken by auditors who are appropriately experienced or have the necessary specialist knowledge.
审计经理要确保分派任务时考虑审计师的经验与知识、技能。
When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.
在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。
Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.
第二条本规定所称审计项目计划，是指审计机关每年对审计项目和专项审计调查项目作出的统一安排。
应用推荐