auditors

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。

The external auditors come in once a year .

外聘审计员每年来一次。

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 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

Our ethical and education standards also support high-quality performance by auditors .

我们的职业道德和教育准则也支持审计师高质量地履行其职责。

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

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

Accounting Information Externality , Resource Control and Auditor Rotation Regulation

会计信息外部性、资源控制权与审计师轮换规制

Auditors are required to master information technology ;

审计人员必须掌握计算机技术；

Do you sort out the account problem with the auditor ?

你和审计员一起把帐目上的问题解决了吗？

Audit Cost Analysis of the Auditor Alternation System

审计师轮换制度下的审计成本分析

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。

Department of Personnel and Education auditor 's liability to client

审计人员对客户的责任

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

The second is to make the internal auditors conduct the auditing work actively ;

二是内审人员要积极开展审计工作；

Chapter 5 is the audit quality with the auditor size changes of accounting firm .

第5章是会计师事务所规模变化前后审计质量实证检验。