被审单位 [审计] organization audited
- 由此说明我国目前审日布场上出现注册会计师与被审计单位企业管理当局进行审计合谋的现象。
Therefore, at present there is a conspiracy between CPA and the managers of enterprise under auditing in audit market in China. - 对于电算化会计信息系统内部控制的弱点,审计人员要能评估其影响,并向被审单位提出改进的建议。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement. - 同时根据现代风险导向审计对审计风险的评估方法对被审单位在不同生命周期及其审计风险的关联性进行了初步的研究。
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.