英语翻译Relationship of Internal and External Auditors There are

英语翻译
Relationship of Internal and External Auditors There are both differences and similarities between the responsibilities and conduct of audits by internal and external auditors.The primary difference is whom each party is responsible to.The external auditor is responsible to financial statement users who rely on the auditor to add credibility to the statements.The internal auditor is responsible to management.Even with this important difference,there are many similarities between the two groups.Both must be competent as auditors and remain objective in performing their work and reporting their results.They both,for example,follow a similar methodology in performing their audits,including planning and performing tests of controls and substantive tests.Similarly,they both use the audit risk model and materiality in deciding the extent of their tests and evaluating results.Their decisions about materiality and risks many differ,however,because external auditor is typically substantial when there is a highly regarded internal audit function.External auditors typically consider internal auditors effective if they are independent of he operating units being evaluated,competent and well trained,and have performed relevant audit tests of the internal controls and financial statements.
SAS 65 (AU 322) also permits the external auditor to use the internal auditor for direct assistance on the audit.Relying on the internal audit staff for performance of some of the audit testing may allow the audit to be completed in less time and for a lower fee.When direct assistance is provided,the external auditor should assess the internal auditors’ competence and objectivity.The work of the internal auditors should be supervised and evaluated as appropriate under the circumstances.

看仔细了哦【关系的内部和外部审计有两种不同和相同之处的职责和行为的内部审计和外部审计.主要的区别是其中每一方负责.外部审计师负责财务报表用户谁依靠审计员信誉的报表.内部审计员负责管理.即使有这个重要的区别,两者有许多相似之处的两个群体.这两个必须是合格的审计员和保持客观在履行其工作,并报告其结果.他们都举例来说,遵循同样的方法在履行其审计,包括规划和执行控制测试和实质性测试.同样,它们都使用的审计风险模型和重要性决定的程度,他们的试验和评估的结果.他们的决定的重要性和风险许多不同,但是,由于外部审计通常是大量时有一个高度重视内部审计职能.外部审计一般认为有效的内部审计员如果他们是完全独立的经营单位,他正在评估,称职和受过良好训练,并进行相关测试审计的内部控制和财务报表.
65岁的SAS （非盟322 ）还允许外部审计利用内部审计提供直接援助的审计.依靠内部审计工作人员的性能的一些审计测试可能会允许这项审计工作,以完成在更短的时间和较低的费用.当直接提供援助,外部审计师应评估内部审计员的权限和客观性.工作的内部审计员应监督和评价,在适当的情况下】