初次审计

初次审计和再度续约首次的约会使他畏怯。

Initial audit and repeat engagement He was daunted by his first date .

对新单位的初次审计

Initial audit of new organization

在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的削价行为；

There is pricing-cutting when CPA audit listed companies that need middle audit or special audit or consultations for the first time ;

苹果公司表示，去年公司对供应商进行了451次审计，其中有173次为初次审计，而2012年共进行了298次审计。

The company said that last year it conducted 451 audits of suppliers , up from 298 in 2012 , and that 173 of those had been first-time audits .

结果表明，在初次审计的情况下，随着竞标会计师事务所数量的增多，会计师事务所之间的竞争会导致严重的低价揽客行为。

The results of the research indicate that in the initial audit period , furious competition among the accounting firms will results in serious low balling along with the increase of the bidding accounting firms .