n.被審單位

The scope of the audit is determined by the auditee and the lead auditor. 由被稽核單位與主導(dǎo)稽核員共同決定。

It is the auditor's responsibility to understand the auditee's systems and approach. 理解被審核方的各個(gè)系統(tǒng)和模式是審核員的責(zé)任。

The auditee has the right to use its own terminology, provided the requirements of the standard are met. 只要滿足標(biāo)準(zhǔn)各項(xiàng)要求，審核方有權(quán)使用他們自己的術(shù)語。

Merely reiterating and explaining the requirements of the standard is unlikely to be what the auditee is looking for. 很少解釋和說明標(biāo)準(zhǔn)要求本身，這不是被審核方所尋求的。

All of the listed companies audit fee determinants are size of auditee, audit units, and accounting firms. 全體上市公司之審計(jì)公費(fèi)決定因素為客戶規(guī)模、審計(jì)單位數(shù)及事務(wù)所；