搜狗做题网英语翻译A feature of every audit is the study and evaluation of
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英语翻译
A feature of every audit is the study and evaluation of internal accounting control.The nature,extent and timing of the audit tests depend on the reliance that the auditor places on the strength of internal accounting controls.The auditor of a small business needs to determine the extent of that reliance just as much as the auditor of a large company does.However,the system f internal accounting control for a small business will involve different considerations,and the auditor's study and evaluation will need to be modified accordingly.
A feature of every audit is the study and evaluation of internal accounting control.The nature,extent and timing of the audit tests depend on the reliance that the auditor places on the strength of internal accounting controls.The auditor of a small business needs to determine the extent of that reliance just as much as the auditor of a large company does.However,the system f internal accounting control for a small business will involve different considerations,and the auditor's study and evaluation will need to be modified accordingly.
每一审计的关键是研究和评估内部会计控制.审计程序的性质、时间和范围取决于审计者对内部会计控制的信赖程度.在对内部会计控制信赖程度一定时,对一个小企业的审计在范围上的考虑与对一大企业差不多.但是,对一个小企业的内部会计控制系统需要进行不同的考虑,审计者的研究与评估也需要相应地调整、修改.
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