Western auditors haven 't covered themselves in glory .

西方审计公司没有取得辉煌的成功。

In the no. 2 spot is accountants and auditors .

排名第二的职业是会计师与审计师。

The relationship between auditors and their clients is dangerously cosy .

审计员与其客户之间的关系是一种极可能招致危险的安逸。

Appoint independent auditors subject to approval by members .

委任独立核数师须经成员批准。

The auditors shall be trained and independent from the work being audited .

审核员需经培训合格和独立于被审核的工作。