Audit managers need to ensure that all audit assignments are undertaken by auditors who are appropriately experienced or have the necessary specialist knowledge.
审计经理要确保分派任务时考虑审计师的经验与知识、技能。
When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.
在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。
Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.
第二条本规定所称审计项目计划，是指审计机关每年对审计项目和专项审计调查项目作出的统一安排。
Audit work is not the world's most fascinating job and junior staff have limited influence over their assignments.
会计工作并不是世界上最有魅力的工作，新进员工对于工作的帮助也是有限的。
Article 3audit institutions shall prepare audit plans and conduct audit according to assignments determined by the audit plans.
第三条审计机关编制审计项目计划，按照计划确定的审计事项实施审计监督。
Article 3audit institutions shall prepare audit plans and conduct audit according to assignments determined by the audit plans.
第三条审计机关编制审计项目计划，按照计划确定的审计事项实施审计监督。
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