工作底稿

审计工作底稿保密性

Confidential nature of working paper of audit

工作底稿的永久存档

Permanent filing of working paper

那个审计员被要求提供其工作底稿。

The auditor was required to produce his working papers .

在东南融通的案件中，SEC要求提供工作底稿。

In the Longtop case the SEC wants working papers to be produced .

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 .

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 .

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 .

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 .

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

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 ;

审计工作底稿的形成与复核；

Audit the formation of the work sheet with recheck ;

浅析电子化工作底稿在审计中的应用

Brief Analysis About The Application of Electronic Audit Working Papers

审计工作底稿的证据作用

The Effect on Audit Evidence of Working Papers

工作底稿要求能体现财务状况的变化。

A separate worksheet is needed to develop the statement of changes in financial position .

工作底稿法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。

Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region .

审核由高级审计员或审计员准备的审计程序、报告和工作底稿。

Review audit programs , reports , and work papers prepared by Senior and Staff auditors .

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 ;

审计证据与工作底稿

Audit evidence and working papers

而合并工作底稿的编制难度主要集中在对集团内部各公司间相关项目的抵销和调整处理上。

The difficulties concentrate on the elimination and adjustment of relevant projects between companies in the group .

如您对审核评税结果没有异议的话，请在工作底稿上盖章。

Please stamp your seal on the working manuscript if you agree on the result of the tax examination .

谈合并报表工作底稿中的抵销分录主要款目与机读目录

How to Read the Offset Entry of the Combined Financial Statement 's Work Sheet The Main Entry and MARC

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 .

若事务所在从事审计时明知自己不能遵守要求提供工作底稿的法律，那么它们将面对严重制裁。

Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions .

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 ;

第二章结合华北电力集团公司合并会计报表编制实务，介绍了工作底稿法在我国电力企业的实际操作过程；

The second part is working-manuscript method , mainly researched the flow chart and process of using the method in our electric power group .

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 .

合并会计报表的编制基础是母公司和纳入合并范围的各子公司的个别会计报表，通常采用编制合并工作底稿的方式来完成。

The preparing of the consolidated statement is based on the statements of the parent and each of its subsidiaries , and a worksheet is usually needed .

《涉外税务审计规程》中规定的工作底稿量较大，各地可以选择性使用；

The amount of working papers as prescribed in the Procedures for Foreign-related Tax Audit is large , so all the localities may use them by selection .