图像的可用性要求会计部门修改查询，以便给审计人员带来便利。
The availability of images calls for the accounting department to make modifications to the query for the benefit of the auditor.
财务部的办事员做简单的书面工作，会计准备正式的报告，而审计人员检查会计的工作。
The Finance Department will have clerks to do the simple paperwork, accountants to prepare the formal reports and auditors who will check what the accountants do.
假设公司审计人员来到您的“有纸”办公室，要求提供会计报表中显示的某个交易的支持文档。
Suppose the company auditor approaches your paper-based office and requests the supporting documentation for a transaction shown in your accounts.
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