For its first meeting, announce the audit objective, method, procedure, dates and related matters.

召开首次会议，宣布审核目的、方法、程序、日期安排及有关事项。

Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.

外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。

Ultimately, the audit objective is to provide management with information to mitigate the negative consequences associated with accomplishing the organization's objectives.

审计的最终目的是向管理层提供信息，以减少在现实机构目标的过程中可能带来的负面影响。

Every single operating objective of a substantial audit activity was not evaluated by the auditor.

审计师没有对实质审计行为的每个运作目标逐一进行评价。

Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.

内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。