英语释义

• a listing of audit procedures to be performed in completing an audit

片语

Audit Policy Program文件描述

generalized audit program通用审计程序

audit program design[审计]

Product audit control program产品审核控制程序

Special Audit Program特殊审计程序

Internal audit control program内部审核控制程序

detailed written audit program[审计]

specially designed audit program[审计]

audit procedure审计程序；查帐程序，检查程序

audit t program审计工作计划

英汉例句

• is a scheduled audit program in place?

  现场是否有预定的审核方案？

• the audit program reviewed tended to be evolutionary, rarely anticipated all the circumstance to be encountered.

  审计进程是不断变化的，很少会预料到碰到的各种情况。

• the administration consultation may penetrate the entire process to the audit program , but the administration consultation substance must not relate to administration action nature .

  行政协商可以贯穿于审查程序的整个过程。但是行政协商的内容不得涉及行政行为的性质。

• an audit program might check record keys, check table addresses against physical addresses and ollow the pointers on each access path to ensure that no links have been broken.

  审查程序可以检查记录的关键字、物理地址与表地址是否一致，并跟蹤每次访问路径的指针，以保证连接小受到破坏。

• an audit program shall be planned, taking into consideration the status and importance of the processes and areas to be audited, as well as the results of previous audits.

  稽核计画应加以规划，规划时依流程的状况和重要性、被稽核的区域和先前稽核结果考虑。

• firstly, the general theory of the modern risk-oriented audit, the concrete audit methods, the audit program and the theory of quality management are discussed.

  首先，探讨现代风险导向审计的一般原理、具体审计方法和审计程序，质量管理理论；

• executive management in the third group was involved in setting the scope of the internal audit program and the scope was linked into company strategy.

  第三组中的管理人员参与设定内部审计项目的范围，并使之与公司战略的范围联系起来。

• ensuring will formulate scientific and rational economic responsibility audit program and improve audit quality and efficiency of economic responsibility audit.

  有助于合理配备经济责任审计资源，制定科学合理的经济责任审计方案，提高经济责任审计质量和效率；

• success is then confirmed by a disciplined and consistent audit program that is often more consistent and rigorous than customer audits.

  这种成功由一个经过严格的并连续一致的审核程序来确认，这通常比顾客的审核更有连续性、更为严格。

• the inventory audit is also important in the statements audit. the proper audit program in inventory audit will affect the audit opinion in all statements audit.

  存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。

• answer (d) is incorrect because audit program tend to be evolutionary. an auditor rarely anticipates every circumstance or condition that will be encountered during the audit.

  选项（d）错误的原因是审计进程本身是变化的。在审计过程中，审计师很少能预测到碰到的每种情况或情形。