2008级外文翻译参考.docVIP

外 文 文 献 翻 译 系　 别 经 济 管 理 学 院 专 业 班 级 会计0806班 　 姓　 名　 陈 圆 原 文 出 处 管理审计杂志 （第8卷） 评 分 指 导 教 师 刘 晏 华中科技大学武昌分校 2012年2月内部和外部审计监督的实证比较 理查德 · L.拉特利夫、 理查德 · L.詹森詹姆斯 C.弗拉格 管理审计杂志，第 8 卷第 2， 年，第 9-16? MCB 大学出版社简介 审计监督项目包括所有确保审核有效地进行的必要活动。监督审计项目与提出的审计报告。新西兰社会会计师公会正确的审计业务约定计划和监督内部审计师协内部审计专业实践标准审计工作应妥善计划和监督总体审计项目监督内部审计师协审计项目应妥善监管新西兰社会会计师公会内部审计师协新西兰社会会计师公会内部审计师协新西兰社会会计师公会Kearns 和 MyottAn 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