According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal.

并依据可控性原理，确定审计质量评价内容是影响审计质量的可控性因素。

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The article mainly deals with the necessity of the audit for shareholding corporations, the basic content of audit as well as how to do the work well.

本文主要论述股份制企业审计的必要性，审计的主要内容以及如何搞好好股份制企业审计。

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A Content audit option that determines if the audit should record details of report versions and outputs for report objects that it finds.

一个内容审计选项，用来决定审计是否记录所找到的报告对象的报告版本和输出的细节。

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On this point, the United States is behind the UK, where regulators are actually talking about the form and content of the audit report and whether the current audit process actually serves any useful purpose for investors.

FORBES: Is Any Other Audit Firm Vulnerable Besides Ernst & Young?