An auditing body should be able to demonstrate that its auditor has the necessary sector knowledge, competence and auditing skills.
审核机构应当能展示他们的审核员具有这个领域内必要的知识、能力和审核技能。
The indicator system and evaluation method for auditing of firm's core competence are discussed in this paper, with the consideration of the limitation in existing evaluation of core competence.
针对核心能力评价研究中存在的一些局限，提出企业核心能力审计指标体系与测度方法。
The standard contains options relating to auditing methods and auditor competence but the content is not mandatory.
标准包含 对审核方法和审核员能力的指南，但是这些指南不是强制性的。
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