英语论文网

执行审计的审计师面临着许多问题。审计中各行业之间都各不相同，这使得它很难对每个行业采用相同的测试。有许多审计公司一直试图解决这个问题，但他们并不是完全能够消除这个问题。他们可以通过更好的决策和培训员工来减少风险。但在执行审计时仍然会有问题，原因是部门每一天都在发展，而且由于新技术的引入。毕马威会计师事务所是最大的公司，它提供审计服务时，他们有一个单独的部门，用来在交易期间，强调审计程序中需要被解决的问题。审计师的主要问题之一是花好多天去解释规则和条例。

当审计师为客户审计时，执行的审计是否为唯一的交易员或私人有限公司，客户对此期望非常高。这使得审计人员处在一个拥有重要决定权的位置上，并且他的决定对于今后公司相关问题的决定有重要意义。所以，审计师面临的一个主要问题是在执行审计时，需要对公司规章制度的作出解释。几乎所有有规章制度的东西都需要被解释。有许多规章制度的审计，审计人员不能够正确合理地解释它们，这是问题出现的开始。规章制度的一个主要原因是不能及时被更新，这使得审计师很难去履行职责。

The auditors face many issues when performing audit. The audit differs from industry to industry which makes it very difficult for an auditor to apply the same test to every industry. There are many audit firm which have been trying to resolve the issues but they are not full able to remove the issue. They can minimise the risk by taking better decisions and training their staff. But still there will be issue while performing audit and the reason for this is as industry is growing every day and due to the introduction of new technologies. KPMG is one the biggest firms who also provide audit services, they have a separate Department which only deals in the issues which are highlighted during the audit program. One of the main issues the auditors are having these days is Interpretation of rules and regulations.

对规则条例的解释——Interpretation of rules and regulations

When an auditor goes for an audit the client for whom the audit is going to be performed whether it is for a sole trader or for private limited company the expectations of the client is very high. This makes the auditor at a position where his decision will matter a lot and on his decisions many future decisions related to the company will be taken. So one of the major issues an auditor faces while performing an audit of a company is interpretation of rules and regulations. There are rules and regulations for almost everything same is the case with auditing. There are many rules and regulations of auditing and when the auditor can't properly interpret them, this is when the issue starts building. One of the major reason is the rules and regulations are not timely updated which makes it very difficult for an auditor to perform his duties up to the mark. There are many different scenarios in which it will be an issue for instance if an auditor does not know what are the rules and regulations of auditing he will not be able to perform audit properly, which will create issues. Then there is a case where the auditor knows what the rule and regulations are but he is not able to implement them and the reason for this is as some of the rules and regulations are very generic and they don't apply to every industry. In this type of situation the auditors will starts having issues and will not be able to perform audit up to the mark. Many companies have complex system which creates an issue for the auditor as he will not be able to interpret the rule and regulations properly. Then there are different rules and regulations of the companies where the audit will be perform obviously this will not be an issue where the company is listed and if following all the international

or national standard rules. But if a company has its own rules and regulations then there will be a本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。