高分求助，帮忙翻译成英文，好的话还有加分。谢谢大家

作为审计人员，如何在纷繁复杂的业务和账务信息中，找到有效的线索，发现疑点，直奔主题，在完成审计目标的同时降低审计成本，提高审计效率，是广大审计人员十分渴望解决的问题。如果审计人员忽视审计询问程序，而埋头于大量的账务之中，一般很难发现审计的疑点。本文通过审计询问程序的应用性研究，分析询问程序的主要受审计人员业务水平和职业道德，审计人员业务水平和职业道德和询问程序后续工作。对审计询问程序的三个阶段进行了分析，为审计人员在询问程序实施提供一定的参考。并对询问程序应用时候出现的问题，提出了一定的建议。

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相关建议 2012-04-16

作为审计人员，如何在纷繁复杂的业务和账务信息中，找到有效的线索，发现疑点，直奔主题，在完成审计目标的同时降低审计成本，提高审计效率，是广大审计人员十分渴望解决的问题。如果审计人员忽视审计询问程序，而埋头于大量的账务之中，一般很难发现审计的疑点。
Confronted with the complexity in the operational and accounting information of enterprises, the problems many auditors desperately hope to sort out are how to find useful clues, discover dubious items, cut to the chase, achieve auditing objectives with minimum costs and enhance auditing efficiency. It is generally very difficult to discover questionable points if auditors just bury themselves under a mass of accounting information and neglect the audit questioning procedure.

本文通过审计询问程序的应用性研究，分析询问程序的主要受审计人员业务水平和职业道德，审计人员业务水平和职业道德和询问程序后续工作。对审计询问程序的三个阶段进行了分析，为审计人员在询问程序实施提供一定的参考。并对询问程序应用时候出现的问题，提出了一定的建议。
By studying the applicability of the audit questioning procedure, this paper analyzes the professional ethics and competence of the major audited personnel as well as the auditors and the follow-up after the questioning procedure. The three stages of the audit questioning procedure are also analyzed to provide some references for conducting audit questioning procedure by auditors; and certain suggestions are offered to tackle the problems arising from the questioning procedure.

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第1个回答 2012-04-27

As auditors, in complex business and accounting information, to find an effective clue found doubt, to the point, in the completion of the audit objectives, while reducing audit costs, improve audit efficiency, is very eager to solve the majority of auditorsproblem. If the auditors fail to audit inquiry procedures,
and immersed in a large number of accounts being generally difficult to find the audit of the doubt. Through applied research program of audit inquiry, analysis of the inquiry procedures subject to audit the level of business and professional ethics, business standards and professional ethics of auditors and the follow-up of the inquiry procedure.
Were analyzed at three stages of the audit inquiry procedures, to provide a reference for the auditors asked the program. Program application when the problem and asked to put forward certain suggestions.
希望能帮到您！

第2个回答 2012-04-16

As the auditor, how to find effective clues in the complexity of the business and accounting information, found that doubts, straight to the point, then reduce the audit costs and improve their efficiency at the final of the audit goal, is the problem that many auditors want to be solved. If the auditor ignore the audit examination process and immersed himself in a large number of accounting, it is difficult to find in the audit of doubtful points generally. Through applied research program of audit examination, this article analyze the the level of business, professional ethics and the follow-up procedures of auditor in the examination process. The three phases of the audit examination process were analyzed to provide a reference for the audit staff in the audit examination process, also provide some suggestion when some problems in the application of examination process are issued.

望接纳~ 以上真的是我自己写出来的.

第3个回答 2012-04-16

As the auditor, how in the complexity of the business and accounting information, to find effective clues, found that doubts, straight to the point, in the final of the audit goal and reduce the audit costs, improve their efficiency, it is broad auditors are eager to solve the problem. If the auditor to ignore the audit ask program, and immersed himself in a large number of accounting, in general it is difficult to find in the audit of doubtful points. This article through the audit procedures applied research of ask, ask the program mainly by the analysis of the auditor business level and professional ethics, auditors business level and professional ethics and ask the follow-up work program. Ask to audit the three stages of the process are analyzed, for auditors to ask for implementation procedures provide certain reference. To ask when the program to the problems, and puts forward some Suggestions.

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