This metadata typically includes auditing information such as who created the claim, when the claim was created, the status of the claim, and the policy under which the claim was filed.

元数据通常包括索赔的创建者、创建索赔的时间、索赔的状态以及索赔所归属的策略等审计信息。

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The auditing organ shall serve the audit report and audit decision of its own to the entity under audit and the competent organ or entity.

审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。

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Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.

与管理人员、外部审计师一道检查评价公认审计准则要求与委员会沟通的事项。

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New reporting requirements that stock exchanges have ordered in response to high-profile scandals, together with tougher auditing standards under the Sarbanes-Oxley Act, have pushed boards and managers to become far more diligent in reporting accurate financial information.

FORBES: A New Era In Corporate Governance

Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

FORBES: The State of Sarbanes-Oxley Compliance According To Protiviti

John Bowmer, Adecco's former chairman who came out of retirement to oversee the re-auditing, complains about the way in which, under such a process, the auditors are in complete control.

ECONOMIST: One company's experience of Sarbanes-Oxley