会计专业外文翻译--内部和外部审计监督的实证比较.docVIP

外文原文： An Empirical Comparison of Internal and External Audit Supervision Richard L. Ratliff, Richard L. Jenson and James C. Flagg Managerial Auditing Journal, Vol. 8 No. 2, 2006, pp. 9-16. ? MCB University Press, 0268-6902 Introduction Audit project supervision includes all activities necessary to assure that audits are conducted efficiently and effectively. Supervising an audit project starts with the initial plan and ends only upon completion of any follow up requirements related to the audit report presented to management. The New Zealand Society of Accountants prescribes in its Auditing Standards that audit engagements be properly planned and supervised. The Institute of Internal Auditors (IIA), with headquarters in the United States and regional chapters in New Zealand, also provides in its Standards for Professional Practice of Internal Auditing that audit work should be properly planned and supervised. An important part of overall audit project supervision is the supervision of audit work once the plan has been approved. The IIA standards specifically provide that audit projects should be properly supervised, which includes[2]: ● instructing auditors on their assignments; ● seeing that the approved audit programme is carried out; ● determining the adequacy of audit working papers; ● determining the adequacy of audit report; ● determining that the audit objectives are met; ● documenting and retaining evidence of audit supervision. The New Zealand Society of Accountants, in Auditing Standard 4, prescribes that The auditor should carefully direct, supervise and review work which is delegated to assistants. For the purposes of this study, the term supervision includes direction, supervision, and review as prescribed in AS 4. Direction, according to AS 4, includes informing assistants of their responsibilities and the objectives of the procedures assigned to them, and informing them of matters . . . that may affect the nature, timing and extent of audit procedure