auditor

Certification of auditor of Environment Management System ( ISO14000 ) .

环境管理体系审核员（SO14000）训合格证书，注册实习审核员资格。

One auditor in the audit team is generally appointed as audit team leader .

通常任命审核组中的一名审核员为审核组长。

The company has been in litigation with its previous auditors for a full year .

那家公司与前任审计员已打了整整一年的官司。

An external auditor will verify the accounts .

外部审计员将核实这些账目。

Auditors said they had uncovered evidence of fraud

审计人员说他们已经发现了欺诈的证据。

The auditor has questioned the legality of the contracts .

审计员质疑这些合同是否合法。

The external auditors come in once a year .

外聘审计员每年来一次。

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 discrepancy in the company accounts was too conspicuous that no auditor could have failed to notice .

公司账单上的这个错误很明显，任何审计人员都不会不注意到。

The auditor was required to produce his working papers .

那个审计员被要求提供其工作底稿。

a meeting to discuss the annual accounts and the auditors ' report thereon

讨论年度报表及其审计报告的会议

Article 13 In handling audit matters , if auditors have an interest in the auditees or the audit items , they shall withdraw .

第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Article 49 Where an auditor abuses his functions and powers , engages in malpractices for selfish ends , or neglects his duties , if the case constitutes a crime , he shall be investigated for criminal responsibility ;

第四十九条审计人员滥用职权、徇私舞弊、玩忽职守，构成犯罪的，依法追究刑事责任；

Empirical Analysis about Risk Factors Effect on Auditor Report Behavior

我国审计师报告行为风险因素实证分析

The Study on the Initiative Auditor Changes of Chinese Listed Companies

我国证券市场自愿性审计机构变更研究

IT Auditors See Audit Development and the Approaching of Technology Audit Times

从IT审计师看审计学科发展与技术审计时代的到来

Auditor Size , Auditing Quality and Information Transmission Efficiency

事务所规模、审计质量与信息传播效率

The Study on Internal Auditors Developing Management Audit

关于内部审计开展管理审计的研究

A Study on the Building of Conceptual Framework for Auditor Independence

试论审计独立性概念框架的构建

Comparison between the systems of chief financial officer and internal auditor

财务总监制度与内部审计制度的比较

Therefore , studying the behavior of auditor changes is of great practical significance .

因此，对我国审计师变更行为进行研究具有重大的现实意义。

Audit Quality of Big Four Auditors in China

国际四大在中国的审计质量

Analysis of Information Systems Auditor

信息系统审计师分析

Besides , internal auditor should change the concept and enhance sense of good service .

内部审计人员要转变思想观念，增强服务意识等。

Auditors consider corporate governance especially important in the stage of client acceptance .

另外，审计师认为公司治理的强弱在决定是否接受客户阶段特别重要。

Most of foreign studies find a positive association between audit quality and auditor size .

国外大多研究表明审计质量与事务所规模呈一定的正向关系。

The third part is about the legal responsibility of auditors to third parties .

第三部分，独立审计对第三人之民事责任。

IPO Company must provide the financial statements audited by auditors .

IPO发行制度规定企业的财务报表必须经过会计师事务所的审计。

Auditors provide an additional level of protection against inconsistency .

审计程序对这种不一致提供额外级别的保护。

Match Arrangement The Mechanism and Improvement of Auditors Employment Right Arrangement of Listed Companies

上市公司审计师聘任权安排：机理与改进