The top priority for reform should be restoring the rights of affected shareholders and lenders to sue managers and auditors for false or misleading reporting 会计标准革新的关键在于恢复利益受到侵害的股东和债权人就有误导性的财务报告对管理者和审计人员提出起诉的权利。
Huang : the auditor told me , we should pay back all the capital and premium , so it ' s the debt of business , then the " stock " should be recognized as long - term debts 黄：审计人员对我说，我们最终将归还所有的本金和利息，因此这属于公司的经营性债务，所谓的“股票”最好确认为长期负债。
Once the control objectives have been agreed , internal auditors need to identify the controls that they consider necessary to provide assurance that each of these objectives is being achieved 在控制目标达成共识以后，内部审计人员需要明确他们认为能为目标的达成提供保障的控制程序。
Members undertaking smsf audits will also need to hold a practicing certificate issued by one of the three bodies and have relevant professional indemnity insurance 在目前的监管环境下，对审计人员而言，拥有与执行复杂审计活动（尤其是合规行审计）相适应的专业知识和经验是必不可少的。
Debevoise & plimpton , an american law firm , and forensic auditors from deloitte are still scouring the company for evidence of more irregularities 德博沃斯-普林普敦，一家美国律师事务所，和来自德勤会计师事务所的法务审计人员，至今仍在仔细审查公司的相关资料，收集公司违反法规的证据。
It is generally accepted that high quality accounting information is the prerequisite and foundation of the orderly , efficient and well - balanced operation of the capital market 高质量的会计信息是资本市场正常、有序运转的前提和基础,审计人员则是高质量会计信息的合理保证者或控制者。
Again , 76 percent believe the requirement for companies to evaluate and disclose their internal controls and for external auditors to attest to such disclosures has been positive 同时， 76的人对要求上市公司评估、披露其内部控制，并向外部审计人员保证披露的真实性的做法持肯定的态度。
Auditors evaluate the record - keeping system of the firm and test specific transactions and account balances to assure that the balances fairly reflect the financial position of the company 审计人员评价公司的簿记系统、检查特殊交易以及帐户余额，来保证这些余额公正地影响公司的财务状况。
Duh , r . r . , november 1992 , " culture , experience and audit judgment " , presented at the plenary session of the fourth asian - pacific conference on international accounting issues , dunedin , new zealand 杜荣瑞1990 , "审计人员之资讯使用与判断行为" ,第二届会计理论与实务研讨会论文集,台大管理学院主办
If internal auditors do not identify the key expected controls , there is a danger that they will concentrate purely on the actual controls in place and fail to identify those that are missing 如果审计人员未能确认关键的预计控制，就可能有仅仅关注实际存在的控制程序而忽视了缺乏的控制程序的危险。
