The article explicates the audits of report from the aspects of audit procedure, audit content and qualification of auditor.

本文从审核程序、审核人员资质、审核内容等方面对报告的审核进行了阐述。

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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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It says that the auditor does not express an opinion on the financial statements and supplemental schedules, but that the auditor does provide some assurance that the form and content of information included in statements and schedules comply with the Department of Labor rules and regulations.

FORBES: Pension Red Alert: 70% Of Pensions Are Never Audited