請幫我翻譯審計查核的原文

依國外學者Boynton之見解:審計客戶之接受及保持,其步驟如下:

1.Evaluate the integrity of management

2.Identify special circumstances and unusual risks

3.Assess competence to perform the audit

4.Evaluate independence

5.Make the decision to accept or decline the engagement

6.Prepare the engagement letter

麻煩幫我翻譯這6個步驟!!感激!!

3 Answers

Rating
  • Elisa
    Lv 7
    1 decade ago
    Best Answer

    依國外學者Boynton之見解:審計客戶之接受及保持,其步驟如下

    1. Evaluate the integrity of management

    評估管理部門的清廉

    2. Identify special circumstances and unusual risks

    辨認特殊狀況和異常的風險

    3. Assess competence to perform the audit

    評估執行審計的能力

    4. Evaluate independence

    評估獨立性

    5. Make the decision to accept or decline the engagement

    做出接受或拒絕參與(審計)的決定

    Engagement => engage in performing the audit.

    6. Prepare the engagement letter

    準備參與(提供審計) 的信件.

    2008-12-05 01:25:28 補充:

    RL13's translation on #5 and #6 sound better.

    Source(s): Myself. Went abroad at age 11. With 32 years experience speaking and writing English. Tutored English as an Undergrad. A project manager in the US since 1992.
  • 1 decade ago

    你是需要單純的翻譯還是需要解釋這六個步驟呢?

    如果是翻譯,樓上的大大已經翻譯的很清楚了

    如果需要解釋會計師執行這六個步驟的涵義,

    請再告訴我!

    Source(s): 自己/有經驗的External Auditor&Internal Auditor
  • RL13
    Lv 5
    1 decade ago

    5.

    決定是否接受委任

    6.提供委任書

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