英语翻译Auditors seek information and perform procedures during

英语翻译
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.

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.
程序的执行,包括:
管理和其他•调查在实体
•分析方法
观察和检查.•
在任何其他程序•获得的信息可能有助于识别的实质性的风险.