This knowledge should be used to adapt the auditing techniques used, the extent and nature of testing undertaken and the timing of audit reporting.

这些知识应该不断的与审计方法、测试的范围与程度以及审计报告的时间相适应。

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Therefore, the calculator audit requests auditing a personnel has to have a compound type knowledge structure.

因此，计算机审计要求审计人员必须具有复合型知识结构。

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An auditing body should be able to demonstrate that its auditor has the necessary sector knowledge, competence and auditing skills.

审核机构应当能展示他们的审核员具有这个领域内必要的知识、能力和审核技能。

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That knowledge, says Ramazan Turan, partner in Danish auditing firm Athos, is invaluable.

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