In either case, the persons conducting the audit should be in a position to do so impartially and objectively.

无论哪种情况，从事审核的人员都应做到公正，客观。

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In any case, the person (s) conducting the audit should be in a position to do so objectively and impartially and should be properly trained.

无论由内部还是外部人员进行审核，都应做到客观公正。同时，他们还应经过适当的培训。

youdao

In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.

在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。

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However, the new whistleblower bounty exclusion does not pertain to illegal acts or violations of securities laws related to the audit itself, the firm, or the team conducting the audit but only to acts by the client and directors.

FORBES: Mind On The Money: The Dodd-Frank Whistleblower Provisions

The inspector general office has been conducting an audit of the IRS handling of the applications process.

WSJ: IRS Scrutiny Was Deeper Than Thought

Venezuela's electoral council is currently conducting an audit of the votes, which Mr Capriles has dismissed as a "farce".

BBC: Venezuela and Colombia in row over Capriles meeting