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- Developing a basis for making a risk assessment becomes paramount to performing a high-quality risk-based financial statement audit. 加強風險評估的基礎對一個高質量的基於風險的財務報表審計是非常重要的。
- AICPA,「SAS No.94:The effect of information technology on the auditor's consideration of internal control in a financial statement audit」, June 2001. 中華民國會計研究發展基金會審計準則委員會，，民國86年。
- Audition time will be notified by mail on or before22 August. 本會將於8月22日前以郵寄方式通知個別試音時間。
- Audition time will be notified by mail on or before 22 August. 本會將於8月22日前以郵寄方式通知個別試音時間。
- When the computer workstations are in remote areas that are not accessible at the location of the physical process, the actual auditing time at the physical location of the process may be reduced. 當計算機工作站不在過程所在地方的話，對過程審核的實際時間有可能會減少了。
- Note: The audit for EMS and OHSMS include two stages. The audit time for the second stage audit depends on the result of the first stage audits. 說明:環境管理體系和職業安全健康管理體系的認證審核均分為兩個階段進行,其中第二階段審核時間要根據第一階段審核的結果最終確定。
- You have to submit the financial statement audited by CPAs when you apply for such an enormous loan. 你在申請獲得這麼大筆貸款前要提交執業會計師審計的財務報表。
- Research on Consolidated Financial Statement Auditing 合併會計報表審計的探討
- The expected audit time for QMS is 組織希望環境管理體系第一階段審核時間為
- She and I can't live under the same roof. 她和我不能住在一起。
- Peculiarities of Combined Accounting Statement Auditing 合併會計報表審計的特殊性
- The enemy army crumpled up under our attacks. 敵軍在我軍的攻擊下垮了。
- The firm will go under unless business improves. 生意若無起色，公司非垮不可。
- On Reconstruction of Financial Statement Audit System 論財務報表審計制度的重構
- The baby's legs flailed under the quilt. 小孩的兩條小腿在被子下面亂動。
- By improving the existing mode of financial statements auditing and creating a new fraud-based management auditing system, we may better impel CPA to fulfill his responsibility for management fraud. 就註冊會計師的管理舞弊審計責任來說，「排除合理懷疑」是對「勤勉盡責」標準的另一種解說，通過對現有審計模式的改進，形成管理舞弊導向審計新模式可以更好地促使註冊會計師履行其管理舞弊審計責任。
- The fox went to ground under a rocky escarpment. 狐狸鑽進了石崖下面的洞里。
- I will pay nothing under compulsion. 在強迫之下我分文也不願付。
- The aggregation of immense farms under white ownership was a trend at that time. 大規模的農場聚集在白人的所有權之下，這在當時是一股潮流。
- The chair sagged down under the fat man's weight. 椅子經這胖人一坐便壓彎了。
