Supply-based audit theory structure is the specification, is the guide of audit practice.

供给导向审计理论结构是供给导向审计理论的具体化，是审计实践的理论指南。

youdao

A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.

基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。

youdao

How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.

如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。

youdao

The regulators tout them as the largest fines ever levied against a foreign-based audit firm.

FORBES: Price Waterhouse India Settles With Regulators But Satyam Saga Not Over

The PCAOB can work on finding a way to see into the quality of Chinese-based audit firms, first through inspection observations and eventually via on-site inspections.

FORBES: What The SEC, And The PCAOB, Still Don't Admit About Chinese Frauds

US-based GAAP and SEC reporting experts in the global audit firms review the workpapers behind the filings for every non-US based audit client that is listed on a US stock exchange, all over the world, before any filing with the SEC.

FORBES: A Legal Secret Weapon May Help Hold Deloitte US Firm Liable for ChinaCast Fraud