Question

求审计英语的翻译（英——中）

The audit expectations gap is of serious concern to the UK accounting profession with the Department of
Trade and Industry proposing a new framework for independent regulation of the accounting profession.2
However the new Accounting Foundation has had its role placed under review following the Enron collapse
and introduction of the Sarbanes-Oxley Act 2002.3 This resulted in responsibility for independent regulation
of the accounting profession being transferred to the reconstituted Financial Reporting Council.4 High
profile failure of financial services firms, commencing with the secondary banking crisis in the 1970s,
followed by collapses of banks such as Johnson Matthey Bankers ( JMB), Bank of Credit and Commerce
International (BCCI) and Barings, building societies such as Grays and insurers such as the recent
problems at Equitable Life and Independent Insurance have given rise to further debate on the audit
expectations gap. The debate surrounding the “expectations gap” often revolves around whether such a gap
can be eliminated. Sikka, Puxty, Cooper and Wilmott argue that within a social context, the expectations
gap will be difficult to eliminate due to social conflict and the fact that the meaning of social practices is
always subject to challenges.5 It will however, be argued that even though the whole component definition
of an audit may be subject to changes and challenges and therefore cannot be objective, elements within the
definition of an audit and in particular, the fraud and error detection role of an audit can be relatively
objective.

Answer 1

审计期望差距严重关注英国会计职业部
贸易和工业提出一个新的框架，独立调节的会计专业。
然而新的会计基础有其作用放在审查后，安然公司的崩溃
介绍了萨班斯法案2002.3这导致责任进行独立调节
对会计专业被转移到重组后的财务报告委员会。
简介失败的金融服务公司，开始与次级银行业危机在上世纪70年代，
其次是倒塌等银行约翰逊万丰银行（系列），国际商业信贷银行
国际（商）、巴林银行，建筑协会如灰色和保险公司等近
问题在公平和独立保险产生了进一步讨论的审计
期望差距。辩论围绕“期望差距”往往围绕着这样一个差距
可以消除。sikka，伯克斯蒂，古柏和维尔莫特认为，在一个社会背景，期望
差距就难以消除由于社会冲突和事实的意义的社会实践
总是受到挑战。5然而，认为，尽管整个组件定义
一个审计可能遭受的变化和挑战，因此不能客观，内的元素
定义审计，特别是，欺诈和错误检测的作用，审计可以相对
客观的。