The accounting continuing education is produced in the course of satisfying the change of the social economic environment, especially meeting the demands of the accounting profession development, and developed under the function of the educational subject's driving force.

The training institute should grade the training programs, giving lessons according to different trainees and highlighting the development of professional competence.

会计继续教育培训机构应分层次、分对象培训，突出培养专业胜任能力。

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The traditional further education of accounting has many problems, and it can not meet the need of accountant training.

传统会计继续教育存在诸多问题，已不能满足会计人员的培训需求。

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With the popularity of the internet, it is possible to carry out the further education of network accounting.

随着中国互联网的普及，开展网络化会计继续教育成为现实。

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Approaches on Continuing Education Pattern in Accounting

会计继续教育培训模式探索

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On Continuing Education of Accounting in our Country

试论我国的会计继续教育

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Present situation of Continuous Education of a Accountant

会计继续教育现状初探

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This paper discusses several important modes of the accounting continuing education, such as objective training mode, management system mode, school subject running mode, teaching selecting mode, teachers selecting mode, etc.

本文探讨了会计继续教育的几种重要模式，包括培养目标模式、管理体制模式、办学主体模式、教学选择模式、师资选择模式等。

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Undeniably, the current model of accounting continuing education there are considerable limitations, but also in monitoring the management of government departments have a lot of inconvenience.

但不可否认，现有的会计继续教育模式存在相当大的局限性，而且使政府部门在监督管理方面有诸多不便。

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Last week, the US Securities and Exchange Commission began proceedings against Chinese affiliates of the big auditing firms for refusing to produce audit papers on Chinese companies under investigation for suspected fraud.

上周，美国证交会（sec）启动了对各大审计公司中国附属机构的诉讼程序，这些机构拒绝交出那些涉嫌欺诈而遭调查的中国企业的审计工作底稿。

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Perform and involved in audit planning, audit field work, reviewing, follow up and completion of the audit.

起草审计计划，具体审计工作，审阅助理的审计工作底稿，跟进以及年完成整个审计。

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Obtaining audit evidence, preparing audit working papers to ensure the evidences obtained support the audit findings, suggestion and purpose;

收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的；

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Audit evidence and working papers

审计证据与工作底稿

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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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