Выражение встречается в следующем контексте:
The primary difference between operational engagements and financial engagements is that in the former the internal auditors
A. Are seeking to help management use resources in the most effective manner possible.
B. Start with the financial statements of the client entity and works backward to the basic processes involved in producing them.
C. Are not concerned with whether the client entity is generating information in compliance with financial accounting standards.
D. Can use analytical skills and tools that are not necessary in financial engagements.

Заранее спасибо