financial statement auditing 财务报表审计
Accounting statement auditing 会计报表审计
Consolidated Financial Statement Auditing 合并报表审计
combined accounting statement auditing 合并会计报表审计
statement on auditing standards 审计标准说明书 ; 审计准则公告
Statement of Auditing Standards 审计准则公报
Statement of Auditing Standard 审计标准声明 ; 审计准则公报
It's not clear whether the increase in the amount of time auditing logs referenced in Coughran's statement was directly related to the Barksdale incident.
目前还不清楚Coughran（库伦）所说的审计记录所用时间的的增加与Barksdale（巴克斯代尔）违规事件是否直接相关。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
However, there is no logic consistency between the statement and the meaning of auditing materiality.
这种表述与审计重要性概念中的重要性含义存在逻辑上的不一致。
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