Audittesting will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
2
In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
3
This knowledge should be used to adapt the auditing techniques used, the extent and nature of testing undertaken and the timing of audit reporting.