assignment(包括67章答案及8-12章的任务).docVIP

Chapter 4 1.Words and phrases 2. Please illustrate the figure in page 98. 3. Please translate following sentences. （1）资产负债表反映了企业的财务状况，利润表反映了企业的经营成果，现金流量表反映了企业的现金流量情况。 （2）内部审计人员的责任是帮助管理层有效运营企业，外审人员的责任是出具合适的审计意见。 （3）管理层要保护企业资产的安全、编制真实公允的财务报表，并且要设计、执行和维护有效的内部控制。 4. when external auditors intend to rely on the work performed by the internal auditors, they should consider four factors. （1）whether the work is being performed by staff with the relevant level of technical training and proficiency and whether the work of assistants is properly supervised, reviewed and documented. （2）whether sufficient