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1·For its first meeting, announce the audit objective, method, procedure, dates and related matters.

召开首次会议，宣布审核目的、方法、程序、日期安排及有关事项。

2·Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.

外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。

3·Every single operating objective of a substantial audit activity was not evaluated by the auditor.

审计师没有对实质审计行为的每个运作目标逐一进行评价。

4·Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.

内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。

5·The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.

内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。

6·It also includes the management objective of internal audit, which includes not only the audit IS protection of asset security and data integrity, but also the effectiveness of IS.

又包括内部审计的管理目标—即不仅包括被审计IS保护资产安全及数据完整，且包括IS的有效性目标。

7·The expected quality objectives have not been achieved, or the expected quality objectives have been achieved but through management audit it is confirmed of a new quality objective.

没有达到预期质量目标或达到预期质量目标后经过管理评审，确定可不断提高的新的质量目标；

8·In order to realize the certain objects, the connotation, organizing structure, subject environment and objective environment with its evaluation standard of inner controlling audit are discussed.

探讨企业管理者为了实现既定目标，实施内控审计工作的内涵、组织结构、主体环境和客观环境及其评价标准。

9·The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.

以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。

10·At present, there is still some gap between the teaching philosophy, teaching content, teaching system and its objective in higher vocational audit course.

目前高职院校开展的审计课程在教学理念、教学内容以及教学体系上与这一目标还存在着一定的差距。