审计人员

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

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；

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 ;

审计人员说他们已经发现了欺诈的证据。

Auditors said they had uncovered evidence of fraud

第四十八条报复陷害审计人员，构成犯罪的，依法追究刑事责任；

Article 48 Where anyone retaliates , if the case constitutes a crime , he shall be investigated for criminal responsibility according to law ;

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

在上周发布的另一份报告中，审计人员指责中投公司（CIC）存在管理不力、失职和其它缺陷。

In a separate report last week , the auditor accused China Investment Corp of mismanagement , dereliction of duty and other failings .

新闻集团（NewsCorp）表示，《华尔街日报》（WallStreetJournal）中国分社的员工被指向中国官员行贿以获取信息，但由审计人员和律师进行的调查没有发现任何证据支持这一指控。

News Corp has revealed that employees at the Wall Street Journal 's Chinese news bureau were accused of bribing Chinese officials for information but that an investigation by auditors and lawyers found no evidence to support the claims .

士力架制造商玛氏（Mars）近年来已经引入了独立外部审计人员来检查它的制造厂房。该公司未被要求召回任何与美国花生恐慌相关的产品。

Snickers bars maker Mars , which was not asked to recall any products linked to the US peanut scare , has brought in independent external auditors to review its manufacturing plants in recent years .

本文使用Ajax技术实现了一个脚本输入组件，该组件能根据审计人员的输入动态提示下一步需要输入的内容，并能在脚本程序中用不同的颜色标识不同的语法元素。

The article also proposes a script inputting component by using Ajax technology . The component will inform the next step according to the current inputs from auditors and high light the various grammar fragments with different colors .

新闻集团旗下的道琼斯公司（DowJones）表示：“在外部律师和审计人员对我们的中国业务进行全面审查后，我们没有发现任何违规证据。”

News Corp 's Dow Jones subsidiary said that " after a thorough review of our operations in China conducted by outside lawyers and auditors , we have not found any evidence of impropriety . "

另外，使用一些开源代码库，如导入导出风险矩阵模版时，采用ApachePOI，方便审计人员的日常模版操作。

In addition , we use some open source libraries such as Apache POI in the module of importing and exporting risk matrix template to make auditor fill daily template easily .

其他的PHP图像功能包括对图像进行测试，看它有多大，如果大小超过某个推荐的限制，那么将图像缩小到一个对审计人员的屏幕更合理的大小。

Other PHP image functions include testing the image to see how large it is and , if the size is over a certain recommended limit , scaling the image to a more reasonable size for the auditor 's screen .

OrderRequest保存订单信息，包括客户、审计人员、状态和商品编号。

OrderRequest holds the order information that includes customer , auditor , status , and goodsNo .

ApproveOrderRequest是审计人员批准或拒绝请求的一个人工任务。

ApproveOrderRequest is a human task for the auditor to approve or reject the request .

标准的提前发布目的在于确保在IPPF完全出台前内部审计人员能够充分地熟悉该标准。

Review of this early release will ensure that you are fully familiar with the Standards before the complete IPPF rollout .

第三部分，以COSO报告中的五要素为评价对象，提出了公司内部审计人员进行内部控制评价的程序、方法以及评价的标准。

In the third part , five factors of COSO are regarded as the object of evaluation , and then evaluation procedure , evaluation method and evaluation standard bring up from point of view of internal auditor .

流程实例启动后，名为“ApproveOrderRequest”的人工任务将被启动，等待审计人员完成。

After the process instance is initiated , the human task named " ApproveOrderRequest " will be started and will be waiting for the auditor to complete .

提高审计人员素质和实现审计手段现代化，以适应社会发展的需要。

Improve the auditor 's quality and modernize the audit methods .

审计人员对客户的责任

Department of Personnel and Education auditor 's liability to client

同时要全面提高审计人员素质。

At the same time to comprehensively improve the quality of auditors .

以激励机制为手段调动内部审计人员的工作能动性。

Using motivation mechanism to stimulate internal auditors working incentives .

事务所有适当的审计人员轮换政策；

The firm has an appropriate audit personnel rotation policy ;

提高审计人员的素质；

To improve the quality of the staff of audit ;

独立审计人员协同舞弊行为分析及其治理

Analysis and Governance on Fraudulent Behavior of Independent Auditors

审计人员没有按照他们的程序。

The auditing staff failed to follow their procedure .

统计公司审计人员在项目上的投入时间，并向高级审计经理或总监报告。

Track all the auditors'time spent on projects and report to Audit Director .

昨天下午，董事长跟审计人员一起度过的。

The chairman spent yesterday afternoon with the auditor .

因此，审计人员的诚信建设已成为一个亟待解决的问题。

Therefore , the honesty and credit of auditors became a serious problem .

要切实提高财政审计人员的综合素质。

It is also necessary to improve the comprehensive quality of finance auditors .

审计人员对委托人和第三方的法律责任

Legal liability of auditor to client and third party