In planning phase , it is necessary to examine the elementary things of audit object , such as the concerned policies and intentions , main activities , and work out the audit plan according to them . in conducting phase , auditors acquire audit evidences to sustain auditor ' s opinions 初步调查就是要了解被审计单位及其政策和目标、主要业务活动、主要资源、影响绩效的主要风险等,然后根据初步调查结果,编制审计计划,即确定审计目标、审计范围和为实现审计目标而采取的审计方法和审计程序等。
编制: authorized strength; formati ...审计: audit计划: plan; project; programme; de ...审计计划: audit plan初步审计计划: preliminary audit plan示范审计计划: model audit scheme预定审计计划: predetermined audit管理和审计计划: emas审计计划和监督: audit planning and supervision审计计划和审计程序: audit planning and programming编制审查: prepare and review强制审计: compulsory audit; obligatory audit审计计划和初步调查: a. audit planning and preliminary surveys生态管理和审计计划: eco-management and auditing scheme审计工作计划的编制: b. development of audit work programs设计计划: design planning and scheduling; design schedule货币资金内部控制审计: audit of internal control on monetary fund设计计划图案设计计划: design设计计划管理: design control设计计划图案: design文献设计计划: document design project ddp编制计划: scheduling计划编制: compilation of plan; planning计划编制法: scheduling technique计划图编制: project planning