Question

求高人帮忙翻译成英文 谢谢了

分析性审计程序是一种审计方法，也被称为分析性程序，是指审计人员通过分析和比较信息(包括财务信息和非财务信息)之间的关系或计算相关的比率，以确定审计重点、获取审计证据和支持审计结论的一种审计方法。
可以看出，分析性程序主要探讨的是信息的合理性，内容包括：当期的信息与前期的相似信息比较；当期的财务和经营信息与预测比较；本部门信息与其他部门的相似信息比较；财务信息与相应的非财务信息的比较(如工资费用与员工数量的比较)；信息各元素之间的相互关系的比较(如利息支出变化和负债结构变化的比较)，本机构信息与机构所在行业的类似信息比较。
(1)可以确定各种数据之间的关系。

(2)能够确认期望发生的变化是否发生。

(3)能够确认是否存在异常变化。只要发现异常变化，则内部审计师必须了解发生的原因，对该变化是否是错误行为、违法行为、违规行为、不正常交易或事件以及会计核算方法导致的后果进行确认。

(4)能够识别潜在的错误。

(5)能够发现潜在的违规或违法行为。

(6)能够识别其他不经常或不重复发生的交易或事件。

Answer 1

Analytical audit procedure is a kind of audit methods, also called the analytical procedures, refers to the auditors through the analysis and comparison of financial information and information (including non-financial information) the relationship between the calculated ratio, or related to determine the key, obtain audit evidence and support the audit conclusion of a kind of audit methods.
Analytical procedures can be seen, this paper mainly discusses the rationality of the information, including: the current information with the similar information, The current financial and business information and prediction, This information with other departments; the similar information, Financial information and the corresponding non-financial information (such as salary expenses of comparison with the number of employees), Information each element of the relationship between the comparative (such as interest expenses and debts of the structural changes this institution), information and institution of similar information industry.
(1) to determine the relationship between various data.

(2) to confirm whether the changes of expectation.

(3) to confirm whether it exists abnormal changes. As long as abnormal changes, internal auditors must understand the causes of this change, whether the wrong behavior, illegal behavior, violate compasses act, not the normal trade or events and accounting method to confirm the consequences.

(4) to identify potential errors.

(5) to find potential violations or illegal behavior.

(6) to identify other not often or not to repeat the transactions or events

Answer 2

下个有道桌面词典 自己翻译就行