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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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。

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The business has been driven in recent years by Chinese public offerings, which typically involved western audit firms conducting due diligence.

近些年来，这些公司的业务受到中国公开上市活动的推动，此类活动通常由西方审计事务所进行尽职调查。

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