Comparison of test results with evidence from other tests,critical audit objectives, and risk evaluation and materiality levels.
由于不存在职权范围,造成审计范围和审计目标前后不一致。
The absence of the terms ofreference resulted in inconsistencies in the audit scope and audit objectives.
设立战略和审计咨询委员会的目的是就本组织的战略、业务和审计目标向执行主任提供外部高级咨询意见。
The Strategy and Audit Advisory Committee was established to provide the Executive Director with external, senior-level advice regarding the strategic,business and audit objectives of the organization.
缺乏适当的审计方案以及文件记录不够完备使人们很难评估审计证据在实现审计目标方面的质量和关联性。
The lack of adequate audit programmes and the limited extent of adequate documentation made it difficult to evaluate the quality andrelevance of audit evidence in achieving audit objectives.
审计证据来源的确定以及审计证据与关键审计目标的关系.
Identification of sources of audit evidence andthe relationship of audit evidence to critical audit objectives.
税局一般不会针对特定的审计目标(如房地产)追踪缴纳情况。
The agency doesn't track compliance based on particular audit targets, such as real estate.
In order to achieve audit objectives, the audit teams administered questionnaires, conducted structured interviews and held discussions with the relevant UNIDO staff in the Headquarters and field offices.
UNOPS has established an independent strategy and audit advisory committee to provide independent, senior-level advice to the Executive Director regarding strategic,business and, audit objectives of the organization.
(c) Determining that the preset audit objectives have been met.
(h)通过考虑在审计期间评价进程的效率和效能,酌情将效率纳入审计目标;.
(h) Including efficiency in auditobjectives where appropriate, by considering an evaluation of the effectiveness and efficiency of processes during the audit;
在获得支持财务报表主张的证据事项时,审计师根据这些断言制定具体的审计目标。
In obtaining evidential matter in support of financial statement assertions,the auditor develops specific audit objectives in light of those assertions.
在获得支持财务报表主张的证据事项时,审计师根据这些断言制定具体的审计目标。
Audit objective In obtaining evidence in support of financial statement assertions,the auditor develops specific audit objectives in light of those assertions.
例外的情况是专项审计、后续审计及重点领域综合报告,因为它们侧重于具体领域,有专门审计目标。
The exceptions are special audits, follow-up audits, and consolidated reports on thrust areas,as they are focused on specific areas with restricted audit objectives.
此外,人口基金尚待处理《财政政策和程序手册》在审计目标、范围和报告方面存在的缺点和矛盾之处。
UNFPA had also yet to address certain shortcomings and inconsistencies existing in the Policies andProcedures Financial Manual regarding audit objectives, scope and reporting.
The review was based on the following broad audit objectives as mentioned by the Board in its progress report on the capital master plan(A/58/321, para. 2):.
The main audit objective of the Office was to determine whether the financial reports submitted by implementing partners were accurate and complete and reflected the appropriate level of project implementation.
The Committee, which first met in early 2008,provides the Executive Director with independent advice regarding strategic and audit objectives, including analysis of the risks facing UNOPS.
因此,监督厅的审计目标是确定最高性价比原则是否得到明确界定,在授予合同时是否始终如一地得到实施。
Accordingly, the objectives of the OIOS audit were to determine whether the best value for money principle is clearly defined and consistently applied in awarding contracts.
The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan(see A/58/321, para. 2):.
However, UNDP was able to obtain audit reports for only 8 projects with expenditures of $675,303, compared with a target of 16 projects with expenditures of $3.9 million.
内部审计目标是增加价值和改善组织的运营。
Internal Audit is designed to add value and improve organisational operations.
Special audits, follow-up audits and consolidated reports do not provide an overall audit rating, as these are focused on specific areas with restricted audit objectives.
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