This is an interesting observation as the principles of auditing rely heavily on the clients.

这是一个很有意思的问题，因为审计原则很大程度上要依靠与客户沟通来了解。

youdao

An auditor should be familiar with the 5 principles of auditing and apply them to the audit process.

作为审核员应当熟悉5项原则，而且在审核过程中加以运用。

youdao

The standard is divided into a number of sections including the following: Principles of auditing An auditor should be familiar with the 5 principles of auditing and apply them to the audit process.

该标准分为以下几个部分： 审核员应当熟悉审核的五项原则，并在审核过程中应用这些原 则。

youdao