Eric is an auditor of that famous university.
埃里克是那所著名的大学的旁听生。
Tom was then appointed chief auditor of the combined group in 2001.
随后，汤姆于2001年被任命为合并后的集团首席审计师。
This auditor approves or rejects the request.
这位审计人员批准或拒绝请求。
The auditor examined the company's financial records to ensure accuracy and compliance with accounting standards.
审计师检查了公司的财务记录，以确保其准确性和符合会计标准。
It is the auditor's responsibility to identify any discrepancies or irregularities in the financial statements.
发现财务报表中的任何差异或不规则之处是审计师的职责。
Before releasing the annual report, the company hires an external auditor to review its financials.
在发布年报之前，公司会聘请外部审计师来审查其财务状况。
The auditor conducted interviews with key personnel to gain a deeper understanding of internal controls.
审计师与关键人员进行了面谈，以便更深入地了解内部控制。
A skilled auditor can detect even the smallest inconsistencies that might indicate fraudulent activities.
一个熟练的审计师甚至能察觉到可能表明欺诈行为的最细微不一致之处。
The audit process includes both a test of transactions and a review of the company's accounting policies.
审计过程包括对交易的测试以及对公司会计政策的审查。
After completing the audit, the auditor will issue a report outlining their findings and recommendations.
完成审计后，审计师将发布一份报告，概述他们的发现和建议。
The auditor verified the existence of physical assets by conducting on-site inspections.
审计师通过现场检查验证了实物资产的存在。
In cases of material misstatements, the auditor may issue a qualified or adverse opinion.
如果存在重大错报，审计师可能会出具保留意见或否定意见。
Maintaining independence and objectivity is crucial for an auditor to perform their duties effectively.
保持独立性和客观性对于审计师有效履行职责至关重要。
Zhu Chuanlu, a partner lawyer specializing in taxation law at Beijing Zhonglun W&D Law Firm, said the ministry's decision to impose a fine and suspend an auditing firm's operations suggests that foreign auditors, when reviewing and auditing their clients, should "shed more light on the quality of the company, instead of focusing just on the size of it", particularly against the backdrop of guarding against systemic risks.
北京中伦律师事务所（Beijing Zhonglun W&D law Firm）税法专业合伙人律师朱传禄（音）表示，中国审计部决定对一家审计公司处以罚款并暂停其业务，这表明外国审计师在审查和审计其客户时，应该“更多地关注公司的质量，而不仅仅关注公司的规模”，特别是在防范系统性风险的背景下。
The ministry's decision also means that auditors need to do a better job on due diligence, figuring out clearly about their clients' operational status.
该部的决定还意味着，审计师需要更好地进行尽职调查，清楚地了解客户的运营状况。
Downward pressure on the ratings of some Chinese developers may intensify because of delays in the publication of audited financial results or changes in auditors which add to financing strains, Fitch Ratings said.
惠誉评级表示，由于审计财务结果的延迟公布或审计师的变动增加了融资压力，一些中国开发商的评级下调压力可能会加剧。
In the meantime, some developers have also changed auditors.
与此同时，一些开发商也更换了审计师。
Fitch Ratings believes a failure to produce timely audited results is, in general, a signal of potential corporate governance and financial transparency issues, particularly when associated with a resignation or change of the auditor so close to the reporting deadlines.
惠誉评级认为，未能及时提供审计结果通常是潜在的公司治理和财务透明度问题的信号，尤其是当审计师在报告截止日期前辞职或更换时。
The PCAOB said in an earlier statement that it has continued to meet and engage with the Chinese authorities concerned to achieve a cooperative agreement that provides it with the access required to inspect and investigate completely auditors headquartered in the Chinese mainland and Hong Kong.
PCAOB在早些时候的一份声明中表示，它继续与中国有关当局会面和接触，以达成一项合作协议，为其提供所需的访问权限，以检查和调查总部位于中国大陆和香港的审计师。
To this end, the company is asking its auditor to carry out the relevant audit work, and will continue to listen carefully to the opinions and suggestions of the creditors, according to the announcement.
公告称，为此，公司要求审计师开展相关审计工作，并将继续认真听取债权人的意见和建议。
Many auditors are examining the financial situation of the US-listed company, which issues securities via overseas regulators.
The firewall is composed of four tiers: regulators, investors, auditors and class action lawsuits.
When the scandals of US-listed Chinese firms' financial reporting fabrications peaked nearly a decade ago, there were gaps in securities supervision between the two countries, which caused loopholes in the tiers of regulators and external auditors.