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- 第三十八条审计人员通过审查会计凭证、会计帐簿、会计报表,查阅与审计事项有关的文件、资料,检查现金、实物、有价证券,向有关单位和个人调查等方式进行审计,并取得证明材料。Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned.
- 审计audit
- 关键的pivotal
- 注意事项matters need attention
- 关键时刻zero hour
- 关键问题sixty-four-dollar question
- 审计报告audit report
- 其他事项any other business
- 关键点key point
- 审计学auditing
- 备案事项matter of record
- 关键技术key technology
- 审计委员会Committee on Public Accounts
- 关键人物keyman
- 委托事项commitment
- 内部审计internal audit
- 关键因素key factor
- 或有事项contingencies
- 财务审计finacial audit
- 关键所在where the shoe pinches