审计师可以有以下三种类型的报告。
协助董事会评估外部审计师的独立性。
Assist board in assessing the independence of the external auditor.
审计师必须进行充分的验证。
理解内部审计师需要具备的知识、技能和胜任能力。
A.Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
某审计师发现，预算控制对销售费用进行了有效控制。
The auditor found that budgetary controls were functioning effectively to control sales expenses.
负责收集和整理内部及外部审计师需要的各类相关资料。
Responsible for collection/preparing all of relevant documentations required by the internal and external auditors.
随后，他于2001年被任命为合并后的集团首席审计师。
He was then appointed chief auditor of the combined group in 2001.
解决管理人员和审计师之间有关财务报告的争议。
Resolve any disagreements between management and the auditor regarding financial reporting.
该公司的审计师判断，如果交易成功，公司将会技术上破产。
Its auditors judged that if the transaction went ahead the company would become technically insolvent.
而且他们有财务审计师，名声赫赫的律师和美国银行。
They had audited financials, big-name lawyers and Bank of America.
上述事件的证据表明，审计师根本无法依赖地方银行的银行询证函。
The evidence from the cases cited above indicates that auditors simply cannot rely upon local bank confirmations.
审计师并不害怕应付令人讨厌的任务。他们问强硬的问题。
Auditors are not afraid to tackle unpleasant tasks. They ask the tough questions.
审计师没有对实质审计行为的每个运作目标逐一进行评价。
Every single operating objective of a substantial audit activity was not evaluated by the auditor.
“我预计招聘人员将更加关注审计师的分析能力，”他说。
"I would expect recruiters to focus increasingly on the analytical ability of the auditors," he said.
和管理人员、外部审计师一起评价审计结果，包括遇到的困难。
Review with management and the external auditors the results of the audit, including any difficulties encountered.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
你是否相信审计师可以经济依赖一位委讬人，但仍然保持独立性？
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
公允价值恐怕是最让审计师头痛的，他们经常因为不完善的账目而难逃苛责。
Fair value is perhaps most worrying for auditors, who are often blamed for faulty accounts.
这样，一旦出现难题，审计师就不会面临不得不与客户站在一边的压力。
This would remove the pressure for auditors to side with a client when difficult issues arise.
亲爱的安妮：我最近刚炒了老板鱿鱼。这是一家会计事务所，我的职务是审计师。
Dear Annie: I recently fled my comfortable and well-paid job as an auditor with an accounting firm because I couldn't ignore the unethical practices that were commonplace there.
网上询证系统可以让审计师在获得客户同意之后，直接通过互联网向银行总部询证。
An online confirmation system would allow auditors, after receiving client permission, to confirm bank balances online from the headquarters database of the Banks.
但是既然你是审计师，你就不应当抱怨自己受骗，这自然也不会对本案有什么影响。
When you are the auditor, however, you can hardly complain that you were deceived, and this will have no real effect on the case.
非审计提供服务研究损害审计师的独立性，微分动力驱动审计师的行为。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
定期单独会见外部审计师，以讨论委员会或审计师认为必须私下讨论的问题。
On a regular basis, meet separately with the external auditors to discuss any matters that the committee or auditors believe should be discussed privately.
昨天，中国生物科技的银行询证函大考也以失败告终 –该公司审计师BDO宣布辞职。
Yesterday China-Biotics failed its cash confirmation test when auditor BDO resigned.
一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。
Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
另外，审计师应在最终报告中说明有哪些证据是他们要求，而客户不能提供的。
Additionally, the auditor should make note in the final report of any evidence they requested and the client was not able to provide.
各种各样的人都能在工作中获得真正的实现，比如软件开发员、唱片艺术家，甚至是审计师。
All sorts of people find true fulfilment at work - software developers, recording artists, even auditors.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
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