Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.
内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
There is a pattern to turnover (e. g. , inability to retain key financial or internal audit executives) that may be an indicator of the emphasis that management places on control.
有人员调整的规程（例如，不具备能力再从事重要的财务或内部审计岗位的能力），可以作为管理控制岗位的指导。
The second chapter is emphasis part which research the competition state of China audit market and reasons.
第二章是本文的重点，意在研究我国审计市场的竞争状况及其成因。
The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value.
企业对风险管理的空前重视，为内部审计提供了一个增加企业价值的绝好机会；
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
Finally the paper puts forward to adjust the emphasis area of governance and to perfect governance system in order to improve the effectiveness and efficiency of the audit governance.
论文最后提出从调整监管重点和改进监管制度方面提高监管的效率和效果。
The application of the theory "limited reason" demands that we put a more emphasis on the reason of procedure and specialty judgement of audit practice to ensure the re…
有限理性“理论的运用，要求我们更加重视审计实务的程序理性和审计专业判断的理性，以保证审计结果步入良性循环。
The application of the theory "limited reason" demands that we put a more emphasis on the reason of procedure and specialty judgement of audit practice to ensure the re…
有限理性“理论的运用，要求我们更加重视审计实务的程序理性和审计专业判断的理性，以保证审计结果步入良性循环。
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