The IDW, on the other hand, is a private-sector association in which public auditors and auditing companies are organized on a voluntary basis. Technical issues of the profession are analysed and generally accepted auditing principles are predominantly developed by this institution.
另一方面,德国会计师协会是私营协会,执业审计员和审计公司在自愿的基础上组织起来,对这一行业技术问题的分析,一般公认的审计原则主要由这一协会进行拟订。
The Committee deals with the queries on accounting and/or auditing principles and related matters.
咨询委员会负责处理有关会计和(或)审计原则以及其它问题的询问。
The President of the Court of Audit would bring to UNIDO expertise specifically suited to the Organization's needs, since the Court's audit system is fully consistent with international rules and accepted auditing principles and makes full use of best practices.
审计庭庭长将给工发组织带来特别适合本组织需要的专门知识,因为审计庭的审计体系完全符合国际规则和公认的审计原则,并充分利用最佳做法。
The application of fundamental auditing principles and concepts
基本审计原理和概念的适用
Supplier on-site auditing principles
2、供应商现场审核原则:
The CPAs have conducted an audit in accordance with the auditing principles and procedures in these Regulations, and have collected sufficient and appropriate evidence to determine that there is significant deficiency in the internal control system as presented in the audited company's Statement.
(二) 会计师已依本准则之审查准则及审查程序进行审查,并已搜集到充分、适切之证据,认为受查公司所声明之内部控制制度,有重大缺失。
The application of fundamental auditing principles and concepts The requirements of national companies' acts on auditing The application of national generally accepted auditing standards The application of ISAs and International Auditing Practice Statements National ethical codes of conduct for professional auditors and the IFAC International Code of Ethics The auditors' and management's responsibilities for the detection and reporting of fraud, errors and illegal acts The ethical considerations relating to the engagement and continuance of audit clients Communications with predecessor auditors Withdrawal from professional engagements and factors affecting such decisions Preparing, issuing and revising audit engagement letters The roles of the board of directors, audit committees and the chief financial officer
基本审计原理和概念的适用 本国公司在审计方面的行为规定 国家公认的审计标准的适用 国际审计标准和国际审计实务报告书的适用 国家专业审计员行为道德准则和国际会计师联合会《国际道德准则》 审计员和管理方检查和报告舞弊行为、差错及非法行为的责任 与同审计客户的约定和续约有关的道德考虑 与前任审计员的联系 撤销专业约定和导致此类决定作出的因素 起草、签发和修改审计约定函 董事会、审计委员会和财务主管的作用