audit procedure
基本解释
- 审计程序；查帐程序，检查程序
英汉例句
- As appropriate, each audit-team member should be assigned specific EMS elements, functions, or activities to audit and be instructed on the audit procedure to follow .
应根据需要，对每个审核组成员落实其负责审核的具体EMS要素、职能或活动，并指示其所应遵循的审核程序。 - In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。 - Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
双语例句
词组短语
- Audit t procedure 审计程序
- Internal audit controlling procedure 内部审核控制程序
- configuration audit management procedure 配置审核管理规程
- Audit the procedure 审计程序
- internal audit procedure 内部审核程序;内部审计程序
短语
专业释义
- 审计程序
The former rests auditor capability, audit procedure, audit sampling and audit devotion; the latter rests with audit independence. Audit quality results from joint operation of these factors.
前者取决于审计师的执业能力、审计程序、审计取样以及审计投入等因素；后者是由审计师的独立性决定的，审计质量是这些因素共同作用的结果。