英语翻译In addition,meetings with the auditor provide the audit

英语翻译
In addition,meetings with the auditor provide the audit committee the opportunity to discuss their opinion of the quality of management’s choices regarding the use of accounting principles and accounting estimates.These discussions also should include the auditor’s procedures for addressing and resolving contentious issues with management and analysis of any adjustments （individual and in the aggregate） that were made or left uncorrected.The discussions should not be limited to the financial statements themselves,but also include an analysis of the quality and content of all management disclosures （Table 1,#4）.To gain information on management’s intentions and willingness to distort earnings,one specific area the auditor should focus on is the Management Discussion and Analysis （MD&A） section of the annual report.Although in recent years auditing firms are spending more time examining the MD&A,this section is not subject to comprehensive audit procedures（SAS No.8,AICPA 1975）.In particular,much information may be gained as to whether the company is promoting a more favorable impression of the company than is dictated by the substance of the entity’s economic activities.Collectively,these meetings,coupled with close consideration of the MD&A,should provide the auditor and the audit committee a better understanding of management’s incentives and intentions.
Given the research findings indicating the significant impact of the audit committee on financial reporting quality,it is important that the audit committee maximize its effectiveness.How,then,can the audit committee and the board receive feedback on audit committee effectiveness?One way is to implement a self-assessment program or plan; another way is to involve the auditor.The auditor has the expertise to do so and is currently required by auditing standards to consider the
effectiveness of the audit committee as an important part of the control environment （PCAOB 2007,para.25）.Thus,during auditor-audit committee meetings,the auditor should be willing to provide feedback to the audit committee on the committee’s overall effectiveness,which is essential for corporate governance improvements to occur （Table 1,#5）.We recognize the auditor is hired by the audit committee,which may impair the auditor’s independence in making and communicating
such an evaluation.Nonetheless,the auditor’s primary responsibility is always to promote financial reporting quality.

此外,会议上,与核数师提供审计委员会有机会讨论他们的意见,对质量管理的选择,就使用的会计原则和会计估计.这些讨论中,也应包括核数师的程序处理和解决有争议的问题,与管理和分析任何调整（个别及合计）表示,发了言,或左纠正.讨论不应仅限于财务报表本身,而且还包括分析的质量和内容管理的所有披露（表1 ,编号4 ） .获得信息管理部门的意图,也愿意以扭曲获利,其中一个特定领域,审计长应着重的是管理层讨论与分析（海事处＆ A ）的路段年度报告.尽管近年来审计公司正花费越来越多的时间研究导弹防御计划和收购,这一节是不是受到全面的审计程序（萨斯,8号,aicpa 1975 ） .特别是,许多资料可能赢取至于该公司是否是推动一个更加有利的印象,该公司比,是出于实质实体的经济activities.collectively ,这些会议上,再加上接近审议的导弹防御计划和收购,应提供审计和审计委员会更好地了解管理的激励和意图.
由于研究结果显示有重大影响的审计委员会对财务报告的质量,这是非常重要的审计委员会发挥其最大的效益.那么,如何才能审核委员会及董事会收到反馈对审计委员会的有效性?其中一个方法是实施自我评估规划或计划;另一种方式就是涉及核数师.审计长有专业知识,以这样做,是当前所需要的审计准则,以考虑
有效的审计委员会,作为一个重要组成部分,控制环境（会计监委2007年,第25 ） .因此,在审计长的审计委员会会议,审核员应该愿意提供反馈给审计委员会,就委员会的整体效益,这对于公司治理的改善发生（表1 ,编号5 ） .我们承认,审计聘请的审计委员会,该委员会可能会损害审计师的独立性和交流沟通
尽管如此,核数师的首要职责是始终以促进财务报告的质量.