Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.

第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。

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B.Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity.

识别内部审计机构履行其职责所必要的知识、技能和胜任能力。

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Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this Charter.

保持一支符合章程要求的具备足够知识、技能、经验和专业认证的专业审计队伍。

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Several allegations made in the FDIC complaint are supported by knowledge of the audit choices PwC made, or did not make, that most likely came from the workpapers, PCAOB inspection findings pertaining to Colonial, and the reluctant but compelling cooperation of PwC itself.

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Therefore, auditors should have a wide range of business knowledge, demonstrated through years of audit and industry-specific experience, educational background, professional certifications, training programs, committee participation, professional associations, and job rotational assignments.

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Though he faces no public allegation of personal wrongdoing, Mr Yushchenko's first denials that any unorthodox methods had been used, followed by a claim that underlings had run the scheme without his knowledge and then by repeated delays in publishing a detailed audit of the bank's dealings in the period concerned, have all damaged his standing.

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