working papers

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。

The Effect on Audit Evidence of Working Papers

审计工作底稿的证据作用

The SEC case could lead to the administrative trial judge penalizing the five firms for failing to provide working papers to the sec.

SEC一案的结果可能是行政初审法官判定五家会计师事务所未向SEC提交审计工作文件应受处罚。

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；

Click for our new working papers.

新添加第三批“工作论文”.

Audit evidence and working papers

审计证据与工作底稿

Working papers shall be prepared for special audits.

专案审查工作应设置工作底稿.

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。

Accordingly, the auditor notes in the working papers that controls over receipts are adequate.

根据这种情况, 审计师在工作底稿中陈述透过收款的控制是充分的.

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。

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。

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。

Assist with the process to get working papers ( it can be cumbersome ) if they are needed.

需要的话,帮忙准备好就业相关 证件 .

The auditor was required to produce his working papers.

那个审计员被要求提供其工作底稿。

Frequently used to sort countries into blocs and to write working papers and draft resolutions.

经常在组成国家集团及写作工作文件和决议草案的时候采用。

And, lest we forget, Einstein wrote his most influential papers while working as a clerk.

大家不要忘记，爱因斯坦最有影响力的论文还是当文员的时候写的。

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；

America's Securities and Exchange Commission ( SEC) subpoenaed Deloitte's working papers for the Longtop audit in May.

美国证交会（SEC）于今年5月传唤德勤提交东南融通的审计文件。

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。