第一类是相同论,如:“审计目标(Audit Objectives)即审计目的。”{13}“审计目标(Auditing Objective)在一定意义上与审计目的是同义词。
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Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
分配审计资源,设定审计频率,选择审计项目,确定审计范围,采用必要的技术手段,以完成审计目标。
You were able to obtain a clear understanding of the audit objectives and the scope?
您能够对审计的目标和范围有个清晰的认识?
The audit objectives and scope of work were not clearly defined at the start of the audit.
审计一开始就没有明确地界定审计目标和工作范围。
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