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- An external auditor will verify the accounts. 外部审计员将核实这些账目。
- Involve your external auditor upfront in the process. 从头开始请外审审计师参与。
- Assist board in assessing the independence of the external auditor. 协助董事会评估外部审计师的独立性。
- Coordinator to internal &external auditor, &general affairs with tax bureau, bank etc. 协调内部及外部审计,及与税局、银行等一般事务。
- The relationship between the Audit Committee and the External Auditor had not been given due consideration. 审计委员会和外聘审计员之间的关系也未得到适当考虑。
- The External Auditor also met with the pilot in April 2007 on the occasion of the first semester audit for 2007. 外聘审计员还在2007年上半年的审计中,于2007年4月会见了领航员。
- Independent Auditor An external auditor with a certified public accounting designation that qualifies him or her to provide an auditor's report. 独立审计师具备注册公开会计师资格的外部审计师,可为企业编制审计师报告。
- Several delegations referred to the recommendation of the External Auditor to increase the target level of reserves to 25% of biennial expenditure. 数个代表团提及外聘审计员关于将储备金目标水平升至两年期支出25%25的建议。
- Manage relationship with external auditors. 与外部审计师保持良好的业务往来.
- The external auditors come in once a year. 外聘审计员每年来一次。
- It also supported the proposed re-estimation of the cost of the project, which in its view, should be carried out by the External Auditor. 它还支持对项目费用进行重新估算的提案,认为这项工作应由外聘审计员进行。
- The External Auditor recommended, however, that a detailed cost audit be carried out by the pilot; this recommendation was endorsed by the Construction Committee. 然而,外聘审计员建议请领航员进行一次详细费用审计;这一建议得到了建筑委员会的赞同。
- This will require careful consideration and review of budget process, format and content, which may lead to additional work by the Organization as well as its External Auditor. 需要仔细考虑和审查预算流程、格式和内容,可能会导致本组织和外聘审计员的工作量增加。
- Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity. 结果表明,外部审计报告的推断位与外部审计师的报告偏差高度敏感,但与报告诚实度相对不敏感。
- The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。
- The committee also oversees the scope of work of external auditors. 此外,审计委员会亦负责监控对外审计考核工作的范围。
- The Board of External Auditors goes over the accounts. 联合国外聘审计委员会复核帐目。
- The Secretariat informed the Committee that the proposed Financial Regulations and Rules, regarding the mandate of the External Auditor, have been based on the said INTOSAI document. 秘书处向委员会通报,拟议的《财务条例与细则》中关于外聘审计员任务授权的部分,即基于所述的INTOSAI文件。
- Reluctance to make changes recommended by internal and external auditors. 当内部和外部审计员提出建议时;不愿意作出改变.
- The auditor began the examination of accounts. 稽核员开始审察帐务。
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