Small changes to the unit tests would require us to audit the code again to ensure that full coverage had been maintained. 对单元测试的小的变化将要求我们重新检查代码以确保完全的覆盖率被维护。
Focus on internal audit coverage of ISO9001:2008 standards for all terms and all involved departments. 集中内审覆盖ISO9001:2008标准为所有条款和涉及的所有部门。
This paper, by building simple Game Theory models, trys to discuss and analyze the audit coverage ratio in an environment of incomplete information disclosure, namely, to what extent the audit coverage ratio should be for auditors to achieve optimum audit objectives. 该文通过建立简单的博弈模型分析,探讨和分析了审计人员与经营者对企业信息不完全披露的博弈关系,即用多大的审计覆盖率才能达到最佳的审计监督效果。
The audit coverage are comprehensive and extensive, which means that the procedures applicable to other audit types should be properly introduced into the accountability audit. 审计内容具有广泛性和综合性,要注意采用其他审计特有的方法;
Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting. 与其他审计类型相比,经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。
State audit possesses a lot of advantages such as high-level supervision, wide coverage surface, unconventional status, which play a part in the perfection and improvement of macroeconomic management. 国家审计具有监督层次高、审计覆盖面大、地位超脱等优势,对健全和改善国家宏观经济管理能够发挥重要作用。
Second, we should integrate resources to deal with the problems of audit, for example, the dispersion of the audit resources, the deficiency of audit force, the coverage of audit is not enough, the level of audit is not high enough. 二要通过整合资源,解决审计资源分散、审计力量相对不足、审计覆盖面不够、审计层次不高等问题。