The nature and scope of the assurance engagement are determined by the internal auditor.
的性质和范围的参与是保证所确定的内部审计员。
When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.
在进行咨询服务，内部审计员应保持客观和不承担管理责任。
Consulting services generally involve two parties: (1) the person or group offering the advice the internal auditor, and (2) the person or group seeking and receiving the advice the engagement client.
咨询服务一般涉及两个当事方：(1)个人或团体提供咨询意见的内部审计员，和(2)个人或团体寻求和接受咨询的客户的参与。
A.Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
理解内部审计师需要具备的知识、技能和胜任能力。
Understand how management develops interim financial information, and the nature and extent of internal and external auditor involvement.
了解管理层怎样生成中期财务信息，以及内外部审计的范围和类型。
What's the difference between an internal auditor and an external auditor?
内部审计师和外部审计师有何不同?。
The job of an internal auditor is to evaluate, analyze, reach conclusions, and provide objective opinions.
内审的工作就是评估、分析、达成结论并提供客观意见。
The compensation Committee, in joint consultation with the audit Committee, deals with compensation and retention issues regarding the chief internal auditor.
补偿委员会，与审计委员会共同商讨，处理关于最高内部审计师的薪金问题。
The job function, management and training method for internal auditor were researched, to pro - vide reference pattern on the establishment of internal auditor system.
探讨了内审员的工作职能和管理与培训方法，为建立内审员制度提供了参考模式。
This article is designated to illustrate how an auditor can make use of the client's internal auditing functions.
本文从三个方面来展示审计师如何利用被审计企业的内部审计功能。
About the course: PRI's Internal Auditing course is a two-day program designed to meet the needs of the Internal Audit Manager and Internal Auditor.
PRI的内部审核课程是一个两天的课程，目的是满足内部审核经理和内部审核员对审核知识的需求。
Before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit.
在确定利用内部审计人员工作之前，外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.
对于电算化会计信息系统内部节制的弱点，审计人员要能评估其影响，并向被审单位提出改进的建议。
As an internal auditor if I were asked to audit a business unit, I would cover every aspect of that unit, and certainly a major piece would be the financials.
作为一名内审师，如果我被要求审计一个业务单元，我将涉及这一单元的每一个方面，其中一个主要环节就是财务。
The necessity and significance on the establishment of internal auditor system were expatiated.
阐述了建立内审员制度的必要性与意义。
The Corporate social Responsibility Internal Auditor Training is emphasized on the cultivation of audit skills and encouraged students gain the ability on social compliance audit gradually.
企业社会责任内审员培训课程的侧重点是对审核员审核技巧的培养，通过一系列的学习和练习使学员逐渐的具备进行企业社会责任审核的能力。
Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。
The auditor is responsible for the soundness of the internal control structure of the entity. (1 is agree, 7 is disagree).
核数师负责的健全的内部控制结构的实体。(1为同意，7为不同意)。
The auditor is responsible for the soundness of the internal control structure of the entity. (1 is agree, 7 is disagree).
核数师负责的健全的内部控制结构的实体。(1为同意，7为不同意)。
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