网上询证系统可以让审计师在获得客户同意之后,直接通过互联网向银行总部询证。
An online confirmation system would allow auditors, after receiving client permission, to confirm bank balances online from the headquarters database of the Banks.
即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话,也足以让一些观察家对两者的亲密关系感到不安。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
这样,一旦出现难题,审计师就不会面临不得不与客户站在一边的压力。
This would remove the pressure for auditors to side with a client when difficult issues arise.
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