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Auditing theory, as a kind of systematic theoretical understanding, which is generalized as discipline conclusions from the practice, the purpose of which is to use rational thinking to guide audit practice, and the formation and development of audit are
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摘要审计理论作为一种系统化的理性认识，是人们从实践中概括出来的关于本门学科的系统结论，其目的在于用理性思维去引导审计实践，其理论基础则支撑着审计理论的形成和发展，而关于这一问题的研究，学界关注较少，且基本认为审计理论基础是由与之相关联的各个学科统一组成。 |
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Audition time will be notified by mail on or before 22 August.
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本会将于8月22日前以邮寄方式通知个别试音时间。 |
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Audition will be held in August, applicants should prepare 1) Performance of a Musical Piece not more than 5 minutes, 2) Scales and 3) Sight Reading for the audition.
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乐团将于8月份进行试音，试音内容包括1)乐曲演奏（不多于5分钟）、2)音阶及3)视奏测试。 |
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Auditions start later this month with the show set to go on air in late August.
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海选将于本月晚些时候启动，比赛将于下月晚些时候正式播出。 |
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Auditor independence is the essence of occupational ethics., Thoroughly analyzing the logic relationships among transaction cost, property right theory, the contract theory and the auditor independence, this paper puts forward some institutional arrangeme
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摘要审计独立性是职业道德的精髓之所在，在新制度经济学的框架下，深入分析了交易成本、产权理论和契约理论与审计独立性的内在逻辑关系，最后提出了旨在提高审计独立性的一些制度安排，包括公司治理、披露管制、事务所组织结构、行业监管法律责任等。 |
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Auditor: A person who examines the information used by managers to prepare the financial statements and assets to the credibility of those statements.
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审计：检查企业经理用于编制财务报表的信息以及这些财务报表中的资产的可信性的人员。 |
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Auditors shall not audit their own work.
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审核员不应审核自己的工作。 |
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Auditors should check whether the workers do their spray painting close to the ventilation system or not to ensure no prints emitted towards workers' direction.
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审核员应该检查工人是否靠近通风系统进行喷油操作或者确保没有油漆朝向工人方向散发。 |
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Auditors should draw on industry sector knowledge to determine whether adequate cognizance is being taken of the product usage and handling risks to food safety in the hazard analysis.
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审核员应运用行业知识确定组织是否充分认知了产品的用途及在危害分析时处理食品安全的风险。 |
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Auditory System and Human Response to Sound.
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听觉系统和人类对声音的反应。 |
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Auditory Trainers or Wireless FM Hearing Systems?
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语训器，还是无线调频辅听系统？ |
