审计工作底稿

建立有关提交审计工作底稿的措施及程序；

Establish policies and procedures for delivering audit working papers ;

审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。

Audit working papers shall record the names , sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices .

原因是直到听证会召开前夕，中国方面才不情不愿地交出了东南融通（LongtopFinancialTechnologies）的审计工作底稿。

That is because just before the hearing the CSRC coughed up the working papers on Longtop financial technologies .

在其他事务所的支持下，德勤（Deloitte）要求法院作出即决判决，理由是SEC已经拿到了它所要求的审计工作底稿。

Deloitte , with the support of the other firms , filed for summary disposition on the basis that the SEC now had the requested working papers .

要到中国开展业务，它们就得取得临时营业执照；取得执照后，它们就得遵守中国法律；而按照中国法律，它们就不能把审计工作底稿交给SEC。

Coming to China to do audits would require them to obtain a temporary practice certificate , which would require them to follow Chinese law , which prohibits them from turning over working papers to the sec .

虽然美国上市公司会计监管委员会（PCAOB）已经和中方在共享涉案审计工作底稿方面达成了一致，但中方仍不同意这个机构就此展开调查，而进行调查是PCAOB最重要的职能。

Although the PCAOB reached a deal to share working papers in connection with investigations , it remains banned from inspections , which are its most important function .

审计工作底稿编制中的问题及对策

The Problems and Countermeasures in Drawing up a Manuscript of Auditing

审计工作底稿的形成与复核；

Audit the formation of the work sheet with recheck ;

审计工作底稿的证据作用

The Effect on Audit Evidence of Working Papers

审计工作底稿保密性

Confidential nature of working paper of audit

可作为诉讼证据的审计工作底稿所包含的法律意义；

Audit working papers which can be use as evidence of action contain certain legal meanings ;

多蒂称，他们正在考虑其他途径，比如转移审计工作底稿以及允许相关人员在中国境外接受调查。

Doty indicated they are looking at alternatives including moving the papers and making people available outside of China .

中国也可能担心爆破效应，如果证券交易委员会发现东南融通会计上的问题，会要求其他公司也提交审计工作底稿。

It may also fear a dam-bursting effect if the SEC finds nasties in the Longtop accounts that prompt it to demand other companies'audit papers .

2013年11月21日，这几家事务所表示，有证据表明此前几个月中它们就已经转交了更多的审计工作底稿，同时要求将这项内容添加到听证记录之中。

On November 21 , 2013 the firms asked to be able to supplement the hearing record with evidence that more working papers had been turned over in the past few months .

我预计，法官将裁定这些事务所未能按要求提供审计工作底稿的行为有罪。

I expect that the judge will find the firms guilty of not turning over the work papers when they were supposed to , but I also do not believe the firms will get the death penalty for that .

今年5月，sec向德勤提起民事诉讼，称其未能按照一项文件传唤令的要求，交出其对中国企业东南融通（longtopfinancialtechnologies）审计的工作底稿。

In May , the SEC sued Deloitte for failing to turn over work papers from its audit of Longtop financial technologies after failing to enforce a subpoena for the documents .

审计证据与工作底稿

Audit evidence and working papers

收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的；

Obtaining audit evidence , preparing audit working papers to ensure the evidences obtained support the audit findings , suggestion and purpose ;

起草审计计划，具体审计工作，审阅助理的审计工作底稿，跟进以及年完成整个审计。

Perform and involved in audit planning , audit field work , reviewing , follow up and completion of the audit .

上周，美国证交会（sec）启动了对各大审计公司中国附属机构的诉讼程序，这些机构拒绝交出那些涉嫌欺诈而遭调查的中国企业的审计工作底稿。

Last week , the US Securities and Exchange Commission began proceedings against Chinese affiliates of the big auditing firms for refusing to produce audit papers on Chinese companies under investigation for suspected fraud .