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 s

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 s
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.

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 s
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.