n.被审单位
The scope of the audit is determined by the auditee and the lead auditor. 由被稽核单位与主导稽核员共同决定。
It is the auditor's responsibility to understand the auditee's systems and approach. 理解被审核方的各个系统和模式是审核员的责任。
The auditee has the right to use its own terminology, provided the requirements of the standard are met. 只要满足标准各项要求，审核方有权使用他们自己的术语。
Merely reiterating and explaining the requirements of the standard is unlikely to be what the auditee is looking for. 很少解释和说明标准要求本身，这不是被审核方所寻求的。
All of the listed companies audit fee determinants are size of auditee, audit units, and accounting firms. 全体上市公司之审计公费决定因素为客户规模、审计单位数及事务所；
