英文翻译，经济类

显示全部楼层 · 2010-5-30 12:29:56

Auditors seek information and perform procedures during the planning, risk assessment and determination of the audit approach for the audit of a company. The information sought includes that relating to:
? the entity's organisational structure, business and controls
? past misstatements and whether or not they were corrected on a timely basis (beware of changes in the entity and its environment that would render this historical information irrelevant)
? the environment in which the financial statements are prepared
? litigation compliance with laws and regulations, knowledge of fraud or suspected fraud affecting the entity, post-sales obligations, arrangements (eg joint ventures) with business partners, warranties and the meaning of contract terms
? information relating to changes in the entity's marketing strategies, sales trends, or contractual arrangements with customers
? the design and effectiveness of the entity's internal control and whether management has satisfactorily responded to any findings from these activities
? the appropriateness of the selection and application of certain accounting policies.
The procedures to be performed include:
? inquiries of management and others within the entity
? analytical procedures
? observation and inspection
? any other procedures where the information obtained may be helpful in identifying risks of material misstatements.

千问 · 2010-5-30 12:29:56

寻求信息和执行审计程序在规划、风险评估和确定审计方法对审计的公司。这个信息,寻找包括有关。?本单位的组织结构、商业和控制过去存在?以及他们是否及时修正(当心变化及其环境实体渲染这个历史信息无关紧要)。在环境?财务报表?诉讼,符合法律、行政法规的规定,或者疑似欺诈的欺诈行为的知识,影响的实体,售后服务的义务,安排(如合资企业)和商业伙伴,保证和意义的合同条款?有关信息实体的变化趋势,行销策略、销售与客户或合同协议设计和有效性?本单位的内部控制是否合理,对任何管理从这些活动的结果?性的选择与应用的特定会计政策。