Audit evidence and working papers

In May, the SEC sued Deloitte for failing to turn over work papers from its audit of Longtop financial technologies after failing to enforce a subpoena for the documents.

今年5月，sec向德勤提起民事诉讼，称其未能按照一项文件传唤令的要求，交出其对中国企业东南融通（longtop financial technologies）审计的工作底稿。

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I expect that the judge will find the firms guilty of not turning over the work papers when they were supposed to, but I also do not believe the firms will get the death penalty for that.

我预计，法官将裁定这些事务所未能按要求提供审计工作底稿的行为有罪。

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On November 21, 2013 the firms asked to be able to supplement the hearing record with evidence that more working papers had been turned over in the past few months.

2013年11月21日，这几家事务所表示，有证据表明此前几个月中它们就已经转交了更多的审计工作底稿，同时要求将这项内容添加到听证记录之中。

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It may also fear a dam-bursting effect if the SEC finds nasties in the Longtop accounts that prompt it to demand other companies'audit papers.

中国也可能担心爆破效应，如果证券交易委员会发现东南融通会计上的问题，会要求其他公司也提交审计工作底稿。

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Doty indicated they are looking at alternatives including moving the papers and making people available outside of China.

多蒂称，他们正在考虑其他途径，比如转移审计工作底稿以及允许相关人员在中国境外接受调查。

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Audit working papers which can be use as evidence of action contain certain legal meanings;

可作为诉讼证据的审计工作底稿所包含的法律意义；

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Confidential nature of working paper of audit

审计工作底稿保密性

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The Effect on Audit Evidence of Working Papers

审计工作底稿的证据作用

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Audit the formation of the work sheet with recheck;

审计工作底稿的形成与复核；

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The Problems and Countermeasures in Drawing up a Manuscript of Auditing

审计工作底稿编制中的问题及对策

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Although the PCAOB reached a deal to share working papers in connection with investigations, it remains banned from inspections, which are its most important function.

虽然美国上市公司会计监管委员会（PCAOB）已经和中方在共享涉案审计工作底稿方面达成了一致，但中方仍不同意这个机构就此展开调查，而进行调查是PCAOB最重要的职能。

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Coming to China to do audits would require them to obtain a temporary practice certificate, which would require them to follow Chinese law, which prohibits them from turning over working papers to the sec.

要到中国开展业务，它们就得取得临时营业执照；取得执照后，它们就得遵守中国法律；而按照中国法律，它们就不能把审计工作底稿交给SEC。

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Deloitte, with the support of the other firms, filed for summary disposition on the basis that the SEC now had the requested working papers.

在其他事务所的支持下，德勤（Deloitte）要求法院作出即决判决，理由是SEC已经拿到了它所要求的审计工作底稿。

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That is because just before the hearing the CSRC coughed up the working papers on Longtop financial technologies.

原因是直到听证会召开前夕，中国方面才不情不愿地交出了东南融通（Longtop Financial Technologies）的审计工作底稿。

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Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.

审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。

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Establish policies and procedures for delivering audit working papers;

建立有关提交审计工作底稿的措施及程序；

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High quality of Internal Control can improve the authenticity and reliability of financial information, can reduce the likelihood of earnings management, the company is more likely to get the standard unqualified audit opinion.

良好的内部控制能够提高财务信息的真实可靠，降低盈余管理发生的可能性，更容易得到标准无保留的审计意见。

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We hope that readers will not spare their comments.

我们希望读者无保留地提出意见。

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This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.

对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。

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It is studied with the empirical research that the event of audit opinions issued by certified public accountants impacts on stock market, and focused on the market reaction to the disclosure of modified opinions in annual financial reports in 2002 and 2003 in China's stock market.

本研究针对注册会计师签发审计意见这一事件对股票市场的影响作实证研究，重点探讨股票市场对于2002年度和2003年度非标准无保留审计意见的反应。

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