勳仔 asked in 社會與文化語言 · 10 years ago

專業英文翻譯....拜託非常的急...請勿用線上翻譯

(第一段) The impact of information technology on the audit process.

(第二段)Just because the computer did the work doesn’t mean it’s right.

(第三段)Foster wellman’s audit client, Manion’s Department stores inc., installed a software program that processed and aged customer accounts receivable. The aging, which indicated how long the customers’ accounts were outstanding, was useful to Wellman when evaluating the collectibility of those accounts.

(第四段)Because Wellman didn’t know whether the aging totals were computed correctly, he decided to test Manion’s aging by using his own firm’s audit software to recalculate the aging, using an electronic copy of Manion’s accounts receivable data file. He reasoned that if the aging produced by his audit software was in reasonable agreement with Manion’s aging, he would have evidence that Manion’s aging was correct.

(第五段)Wellman was shocked when he found a material difference between his and Manion’s calculated aging. Rudy Rose, the manager of Manion’s information technology (IT) function, investigated the discrepancy and discovered that programmer errors had resulted in design flaws in Manion’s software used to calculate the aging. This outcome caused Wellman to substantially increase the amount of his testing of the year-end balance of the allowance for uncollectible accounts.

Update:

感謝乂楓之大帝國乂 大大翻譯,不過還不是我要的。

3 Answers

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  • 10 years ago
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    (第一段) The impact of information technology on the audit process.

    答------資訊科技對稽核流程的衝擊

    (第二段)Just because the computer did the work doesn’t mean it’s right.

    答-------電腦系統作了人該作的工作,但卻不代表系統是正確的

    (第三段)Foster wellman’s audit client, Manion’s Department stores inc., installed a software program that processed and aged customer accounts receivable. The aging, which indicated how long the customers’ accounts were outstanding, was useful to Wellman when evaluating the collectibility of those accounts.

    答-------弗司特.威爾曼先生的稽核客戶,--曼尼恩百貨公司,安裝了一套軟體系統來處理應付帳款與帳齡計算, 而帳齡計算的功能主要是計算客戶的未付金額已有久, 這對威爾曼事務所來說,當他們在評估這些帳戶的付款能力時,是非常有幫助的.

    (第四段)Because Wellman didn’t know whether the aging totals were computed correctly, he decided to test Manion’s aging by using his own firm’s audit software to recalculate the aging, using an electronic copy of Manion’s accounts receivable data file. He reasoned that if the aging produced by his audit software was in reasonable agreement with Manion’s aging, he would have evidence that Manion’s aging was correct.

    答-------因為威爾曼並不知道經由系統計算得到的應付帳款的帳齡與帳款總計是否正確, 他決定使用自己公司的稽核軟體來重新計算, 藉以測試曼尼恩公司的帳零帳款計算是否有問題, 他使用曼尼恩公司的應付帳款資料檔案, 他推論, 如果用他公司的稽核軟體產生出來的帳齡資料, 會與曼尼恩公司的帳齡資料相同, 他會得到證據來證明曼尼恩公司的帳齡功能是正確的

    (第五段)Wellman was shocked when he found a material difference between his and Manion’s calculated aging. Rudy Rose, the manager of Manion’s information technology (IT) function, investigated the discrepancy and discovered that programmer errors had resulted in design flaws in Manion’s software used to calculate the aging. This outcome caused Wellman to substantially increase the amount of his testing of the year-end balance of the allowance for uncollectible accounts.

    答-----當威爾曼發現到有一個物料所得到的帳齡與曼尼恩公司有所差異,他感到相當震驚, 露蒂蘿絲,是曼尼恩公司的資訊經理, 調查這個差異並發現程師的錯誤是起因於曼尼恩公司系統計算帳齡時的流程設計, 這個結果導致威爾曼在一開始就增加測試資料檔裡面 , 放帳公司在帳戶內的年終餘額

    Source(s): 自己
  • tzylan
    Lv 6
    10 years ago

    (第一段) The impact of information technology on the audit process.

    資訊技術對核帳處理過程的影響。

    (第二段)Just because the computer did the work doesn’t mean it’s right.

    電腦處理的工作並不意味著它就正確無誤。

    (第三段)Foster wellman’s audit client, Manion’s Department stores inc., installed a software program that processed and aged customer accounts receivable. The aging, which indicated how long the customers’ accounts were outstanding, was useful to Wellman when evaluating the collectibility of those accounts.

    Foster Wellman的查帳客戶 Manion百货公司,安裝了一個軟體程式處理並且計算應收帳款顧客帳期。 帳期顯示該客戶的帳積欠時間的長短,這對Wellma評估那些客戶的帳是否已到期是很有幫助的。

    (第四段)Because Wellman didn’t know whether the aging totals were computed correctly, he decided to test Manion’s aging by using his own firm’s audit software to recalculate the aging, using an electronic copy of Manion’s accounts receivable data file. He reasoned that if the aging produced by his audit software was in reasonable agreement with Manion’s aging, he would have evidence that Manion’s aging was correct.

    由于Wellman不知道電腦所算的帳期總數是否正確, 於是他拷貝了一份Manion公司應收帳款的電子檔, 然後用他自己公司的核帳軟體, , 來測試重新計算Manion的帳期. 他推論如果他的核帳軟體所計算出來的帳期和Manion 帳期合理性的一致的話, 那他就有證據證明Manion的軟體算出的帳期是正確的.

    (第五段)Wellman was shocked when he found a material difference between his and Manion’s calculated aging. Rudy Rose, the manager of Manion’s information technology (IT) function, investigated the discrepancy and discovered that programmer errors had resulted in design flaws in Manion’s software used to calculate the aging. This outcome caused Wellman to substantially increase the amount of his testing of the year-end balance of the allowance for uncollectible accounts

    當Wellman發現他和Manion所算出的帳期有關鍵性的差異時他很訝異. Rudy ・羅斯, Manion的資訊技術經理,調查了差異並且發現這是程式設計師的錯誤導致帳期計算軟體設計的瑕疵。 因為這個結果Wellman大大地增加了年底不可收帳戶限額的總數.

  • 10 years ago

    很榮幸為您解答~!

    (第一段) The impact of information technology on the audit process.

    信息技术的衝擊對審計過程。

    (第二段)Just because the computer did the work doesn’t mean it’s right.

    正因為計算機做了工作不意味這是不错。

    (第三段)Foster wellman’s audit client, Manion’s Department stores inc., installed a software program that processed and aged customer accounts receivable. The aging, which indicated how long the customers’ accounts were outstanding, was useful to Wellman when evaluating the collectibility of those accounts.

    養育wellman的審計客戶, Manion的百货商店公司,安裝了處理並且變老应收帐款顧客的一個软件程序。 老化,表明客户帐户多久是卓著的,是有用的對Wellman,當評估那些帳戶的收集性能时。

    (第四段)Because Wellman didn’t know whether the aging totals were computed correctly, he decided to test Manion’s aging by using his own firm’s audit software to recalculate the aging, using an electronic copy of Manion’s accounts receivable data file. He reasoned that if the aging produced by his audit software was in reasonable agreement with Manion’s aging, he would have evidence that Manion’s aging was correct.

    由于Wellman不知道是否恰當地計算了老化共計,使用Manion的应收帐款数据文件的一個電子拷貝他决定測試Manion的老化通過使用他自己的公司的审计软件重估老化。 他原因,如果他的审计软件导致的老化在與Manion的老化的合理的協議,他會有證據Manion的老化是正確的。

    (第五段)Wellman was shocked when he found a material difference between his and Manion’s calculated aging. Rudy Rose, the manager of Manion’s information technology (IT) function, investigated the discrepancy and discovered that programmer errors had resulted in design flaws in Manion’s software used to calculate the aging. This outcome caused Wellman to substantially increase the amount of his testing of the year-end balance of the allowance for uncollectible accounts

    Wellman被衝擊了,當他發現了在他和Manion的故意的老化之间的一個物質区别。 Rudy ・羅斯, Manion的信息技术(它)作用的經理,調查了差誤並且發現程序員錯誤导致在被用于的Manion的軟件的设计缺陷計算老化。 導致的這個結果Wellman極大地增加相當数量他的容限的年底平衡的測試為呆帐

    謝謝~!☆

    Source(s): 自己的超級字典
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