Based upon analysis of the present audit situations of capital construction project questions deserving attention by auditors are proposed in order to increase audit quality and strengthen investment management to improve investment benefits.
对审计主体、审计客体、审计本质等基本建设项目审计的相关概念进行了介绍,阐述了基本建设项目审计的现状,并提出了审计人员在审计中要注意的几个重点,以提高审计质量,从而改善投资管理,提高投资效益。
Therefore, the honesty and credit of auditors became a serious problem.
因此,审计人员的诚信建设已成为一个亟待解决的问题。
Thus, it is urgent to strengthen professional ethics of the auditors.
这样 ,就迫切需要加强对审计人员职业道德的培养与教育 ,而最关键的则是要让审计人员能具备一种“历史意识
Cognition Level about Hospital Infection Knowledge among Externs;
实习人员对医院感染知识认知程度的调查
Auditors are independent of the people being audited.
审计人员不受被审计人员支配。
auditor-client relationship
审计人员与审计客户的关系
Frandulent Andit and the Requirements for Auditors;
舞弊审计的特点及对审计人员的要求
auditor's liability to client
审计人员对客户的责任
auditor's consideration
审计人员所考虑的事项
legislative auditor
法律授权的审计人员
Empirical Research on the Effect of Governmental Auditors Qualities On Audit Performance;
政府审计人员素质影响审计成果的实证研究
The Role of American Government Auditor and Enlightenment for China in Performance Auditing;
美国政府审计人员角色对我国绩效审计的启示
The auditor has agreed the account .
审计人员批准了所有项目。
auditor's responsibility for subsequent event
审计人员对期后事项的责任
auditor's responsibility for detection of fraud
审计人员发现欺诈行为的责任
The auditor have agree the account.
审计人员批准（通过）了所有项目。
certified financial statements
经审计人员公证的财务报表
auditor's study and evaluation of internal control
审计人员对内部控制的研究与评价
legal liability of auditor to client and third party
审计人员对委托人和第三方的法律责任
No organization or inpidual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.
任何组织和个人不得拒绝、碍审计人员依法执行职务，不得打击报复审计人员。
The chairman spent yesterday afternoon with the auditor.
昨天下午，董事长跟审计人员一起度过的。
When the auditors arrived at the company, they have already destroyed the account book.
审计人员到公司来的时候, 他们已经销毁了账本。