作业帮英语翻译根据我国《独立审计准则》,注册会计师应当研究和评价被审计单位的相关内部控制制度,以确定实质性测试的性质、时间和范围.本文通过对XX会计师事务所审计案例分析,指出其在企
来源：学生作业帮助网 编辑：作业帮 时间：2024/04/26 17:33:28
英语翻译根据我国《独立审计准则》,注册会计师应当研究和评价被审计单位的相关内部控制制度,以确定实质性测试的性质、时间和范围.本文通过对XX会计师事务所审计案例分析,指出其在企
英语翻译
根据我国《独立审计准则》,注册会计师应当研究和评价被审计单位的相关内部控制制度,以确定实质性测试的性质、时间和范围.本文通过对XX会计师事务所审计案例分析,指出其在企业内部控制审计实务中存在的忽视内部控制制度审计、审计结论可靠性不强、审计人员独立性不强、审计风险较高等问题.结合事务所的情况,之所以会出现这些问题是由审计人员对内部控制审计与报表审计的关系认识不足、审计手段不完善、独立性受到影响、对风险认识不足等原因导致的.最后,对XX会计师事务所的审计人员应重视内部控制审计与报表审计的关系、完善内部控制审计手段、谨慎接受审计业务、拓展非审计业务、提高员工素质等建议.
英语翻译根据我国《独立审计准则》,注册会计师应当研究和评价被审计单位的相关内部控制制度,以确定实质性测试的性质、时间和范围.本文通过对XX会计师事务所审计案例分析,指出其在企
According to China's "independent auditing standards," CPA should study and evaluation of audited units related internal control system, substantive tests to determine the nature, timing and scope. Based on XX accounting firm audit case analysis, noted in its internal control audit practice ignored the system of internal control audit, the reliability of conclusions is not strong, Audit independence is not strong, the high-risk issues. The combined firm, The reason why these problems arise from the audit of internal control audit and audit statements of understanding, The imperfect means, independence, the awareness of the risks caused by other reasons. Finally, the XX accounting firm audit staff should pay attention to internal control and audit statements audited, improve internal control auditing means, careful audit business, the expansion of non-audit services, and to improve staff quality, and so on.