Audit managers need to ensure that all audit assignments are undertaken by auditors who are appropriately experienced or have the necessary specialist knowledge.

审计经理要确保分派任务时考虑审计师的经验与知识、技能。

When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.

在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。