审计

银行为什么不在贷出更多钱之前先审计自己的账目呢？

Why did the bank not conduct its own audit before lending still more ?

年度审计在每年的12月份进行。

The yearly audit takes place each december .

审计人员说他们已经发现了欺诈的证据。

Auditors said they had uncovered evidence of fraud

房地产开发泡沫破灭后，联邦监管机构开始调查审计各家大型银行的资产负债表。

When the development bubble burst , federal regulators started probing the balance sheets of the biggest banks .

然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。

He now faces charges for being drunk while in charge of a bicycle and faking a crime .

公司账单上的这个错误很明显，任何审计人员都不会不注意到。

The discrepancy in the company accounts was too conspicuous that no auditor could have failed to notice .

作为完整的经济效益审计方法，应包括技术方法，思想方法和工作方法。

As a complete method of economic efficiency auditing , it includes the spheres of technology , ideology and working methodology .

仅仅IATF登记官被授权进行监视审计

Only IATF registrars are authorized to conduct the surveillance audit .

需要使用的所有债券基金是受独立审计

Requires that use of all bond funds is subject to independent audits .

讨论年度报表及其审计报告的会议

a meeting to discuss the annual accounts and the auditors ' report thereon

中华人民共和国审计法

Audit Law of the People 's Republic of China

审计服务市场被几家大型会计公司独占了。

The auditing services market is dominated by a few large accounting firms .

我方审计均遵循智利通用审计准则完成

Nuestras auditorial fueron efectuadas de acuerdo con normas de auditoria generalmente aceptadas en Chile .

计算机网络安全技术主要有：认证授权、数据加密、访问控制、安全审计等。

Computer security technology includes mainly : Authentication , Encryption , Access Control , Auditing and so on .

第二十六条除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

Article 26 In addition to the audit matters specified by other laws , administrative rules and regulations .

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第三十三条审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。

Article 33 Audit institutions shall , in conducting audit , have the power to carry out investigations information and relevant testimonial material .

第四十八条报复陷害审计人员，构成犯罪的，依法追究刑事责任；

Article 48 Where anyone retaliates , if the case constitutes a crime , he shall be investigated for criminal responsibility according to law ;

第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Article 13 In handling audit matters , if auditors have an interest in the auditees or the audit items , they shall withdraw .

第二十条审计机关对国有企业的资产、负债、损益，进行审计监督。

Article 20 Audit institutions shall exercise supervision through auditing over the assets , liabilities , profits and losses of the State - owned enterprises .

审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures . None of them may be removed or replaced at random for the post .

第五条审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。

Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law , and be free from interference by any administrative organ , public organization or individual .

第三十一条审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。

Article 31 Audit institutions shall have the power to require auditees to submit , in accordance with the relevant regulations , their budgets or plans for financial revenues and expenditures or make false reports .

第四十九条审计人员滥用职权、徇私舞弊、玩忽职守，构成犯罪的，依法追究刑事责任；

Article 49 Where an auditor abuses his functions and powers , engages in malpractices for selfish ends , or neglects his duties , if the case constitutes a crime , he shall be investigated for criminal responsibility ;

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Article 32 Audit institutions shall , in conducting audit , have the power to examine the accounting documents , account books , accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees , and the auditees shall not refuse such examination .

第九条地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people 's governments at the corresponding levels and to the audit institutions at the next higher levels , and their audit work shall be directed chiefly by the audit institutions at the next higher levels .

面向Web应用的用户行为审计系统

Web-Oriented Applications of User Behavior Audit System

加入WTO要按国际惯例改进企业审计

Entering into WTO . Improving Enterprises Audit According to the International Usages

log文件存储原始的审计记录。

The db2audit.log file stores the raw audit records .

X市基本养老保险基金项目审计方案的设计与实施研究

The Study on Design and Implementation of 2002-2005 Basic Endowment Insurance Fund Audit Program in X-City