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数师

数师

数师

2

In the case of a company , accounts must be audited unless the law of its place of incorporation does not impose such a requirement .

而公司亦必须把帐目交其核数师审计，除非其成立地方的法例无此规定。

4

He looks forward to putting those skills to use in his career as an auditor , giving advice to his clients .

他希望这些辅导技巧在他日后当核数师时派上用场，能为客户提供中肯的意见。

6

His future plans include working as an auditor and keeping in touch with all the latest developments in the field through further study .

他希望将来成为核数师，并继续进修以吸收行业内的最新专业知识。

7

The name and address of the person who has agreed to be auditor .

已同意将核数师的人的姓名和地址。

8

I argued that a force of several divisions would have to be established in Anzio before significant results could be achieved .

我分析在安齐登陆，需使用数师强大的兵力始能完成重大的战果。

9

The company performs an annual audit using independent and reputable auditors .

公司制作年度审计应用具独立性的及受好评的核数师。

11

At the conclusion of the audit , the auditor (s ) shall present a report on the QMS to the Applicant Organization's management .

在审计结束后，核数师（s ）必须提交一份关于质量管理体系向申请机构的管理。

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13

A new army was brought into being as the result of moving divisions from another front .

从另一战线调集数师部队成立了一个新军。

14

Internal Auditors shall have the right to contact the Committee without reference to management .

内部核数师有权接触委员会而毋须知会管理层。

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To ensure that the Authorised Auditors can perform their work independently and objectively .

确保授权核数师能独立及客观地履行其职务。

18

were certified public accountants ( cpas ) or public accountants , who are in public practice and entitled to perform statutory audits .

名公开执业的执业会计师或注册核数师，他们享有资格处理法定的核数工作。

20

The auditor does not exercise judgment in the selection of audit procedures .

核数师不会对选择的审计程序作出判断。

22

The auditor 's signed consent to the appointment as auditor for the party .

核数师签署同意任命为党的核数师。

23

Will you consult the audit report before you decided to invest in a company ?

你在决定投资该公司时会否参考该公司的核数师报告？。

24

under the present regime , the investigatory powers of the hkicpa in relation to auditor irregularities are limited .

在现行制度下，香港会计师公会就核数师不当行为调查的权力有限。

25

The auditors ' financial statements are fairly presented .

核数师，敖财务报表公平地提出。

26

Appoint independent auditors subject to approval by members .

委任独立核数师须经成员批准。

27

The auditor is responsible for reporting all omissions or misstatements in the auditor's report .

核数师是负责在核数师报告中报告所有遗漏或失实陈述。

28

The auditors are not responsible for preparing the financial statements .

核数师不负责编制财务报表。

29

To conduct annual audit planning reviews with the Internal Auditors .

与内部核数师开展年度核数计划审核。

30

Tell the auditor that all of our financial records are at his disposal .

告诉核数师，我们所有的财政记录都由他管理。

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