The need for timely and high-quality translations of ISAs.
国家执行审计报告并非总是符合国际审计准则。
NEX audit reports were not always in conformity with the international audit standards.
同样,还翻译和采用了《国际审计准则》。
Similarly, International Auditing Standards have also been translated and put into effect.
联合王国实施《国际审计准则》中的一个经验,是应让更多的投资者参与这个进程。
One of the lessons learned from the United Kingdom's implementation of ISAs is that the process should involve more investors.
国际审计准则》实施中的具体困难和需考虑的相关问题(TD/B/C.II/ISAR/49)。
Practical challenges and related considerations in implementing international standards on auditing(TD/B/C. II/ISAR/49).
有效实施《国际审计准则》的另一项关键因素是制订适宜的过渡战略。
Another key factor for an effective implementation of the ISAs is the development of an appropriate transition strategy.
采取前一种办法,就是同时采纳所有《国际审计准则》;而采取后一种办法,就是按照点滴方式逐步采纳。
With the former, all ISAs are adopted at the same time, whereas with the latter, they are adopted in drip-feed fashion.
按照《国际审计准则》特别是610号准则的要求,审计委员会审查了联合国的内部审计职能。
As required by the International Standards on Auditing, in particular Standard 610, the Board reviewed the internal audit function of the Organization.
例如,《黄氏报告》指出,某个国家在采纳《国际审计准则》方面落后了五年,因为这些准则需要翻译。
For example, the Wong report noted that one countryhad a five-year time lag in adopting ISAs, due to the need to translate the standards.
审计委员会按照国际审计准则,请难民署解决已查明的问题,重新提交财务报表供审计。
The Board, in accordance with the International Standards on Auditing, requested that UNHCR address the issues identified and resubmit the financial statements for audit..
目的是让打算执行《国际审计准则》的企业在停止期间有一个稳定的平台。
That was intended toprovide entities that would be implementing the ISAs with a stable platform for the duration of the moratorium.
关于批准《国际审计准则》的磋商在许多领域向前推进。
Consultations on endorsing International Standards on Auditing were progressing on various fronts.
另一项困难是缺乏实施指南和其他支持工具以协助执业者理解和采用《国际审计准则》。
A further challenge is the lack of implementation guidance and other support tools to assist practitioners in understanding andapplying ISAs.
牙买加采用国际报告准则和《国际审计准则》,从2002年7月1日起生效。
Jamaica adopted International Reporting Standards and International Standards on Auditing with effect from 1 July 2002.
必须用《国际审计准则》对财务报表进行审计;.
International Standards on Auditing(ISA) must be used for the purpose of auditing financial statements;
不同国家翻译时间的不同造成全世界执行各套不同的《国际审计准则》,损害了全球趋同的目标。
The varying timing of translation in differentcountries results in the implementation of different sets of ISAs around the world, which undermines the goal of global convergence.
有些立法要求采用《国际财务报告准则》和《国际审计准则》,作为财务报表编制和审计的依据。
Some of the legislation requires the use IFRS and International Standards on Auditing as the basis for preparation and auditing of financial statements.
专题发言人说,南非是第一批在国家会计框架内采用《国际审计准则》的国家之一。
The panellist noted that South Africa wasone of the first countries to have introduced ISAs into its national accounting framework.
审计遵循了《联合国财务条例和细则》第14(b)条以及国际审计准则。
The audit was conducted in conformity with article 14(b)of the Financial Regulations and Rules of the United Nations and the International Standards on Auditing.
对工发组织2008-2009年财务报表的外部审计是按照《国际审计准则》进行的。
The External Audit of the UNIDO FinancialStatements for 2008-2009 was carried out in accordance with the International Standards on Auditing.
项关键国际准则和守则包括国际财务报告准则和国际审计准则。
The 12 key International Standards andCodes include International Financial Reporting Standards and International Standards on Auditing.
世界主要资本市场中有许多市场同意使用《国际审计准则》来审计外国发行人的财务报表。
(d) Many of the world's major capital markets accept the use of ISAs for the auditof financial statements of foreign issuers.
为有效实施《国际审计准则》,需要有适当的支持基础设施。
For the implementation of the ISAs to be effective, there needs to be an adequate support infrastructure.
这种合作有助于确保在转而实施《国际审计准则》时执业者已作好充分准备适应这一改变。
This cooperation helped to ensure that when the change to ISAs was implemented, practitioners were adequately prepared and ready for the change.
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