帮忙翻译成英文吧。急用!!谢谢大家了
(1)审计询问是审计工作的重要手段之一。询问方法得当,设计巧妙,将对整个审计计划起到事半功倍的效果。审计询问是审计主客体之间的一种交流方式,但询问不是逼问,也不是审问。审...
(1)审计询问是审计工作的重要手段之一。询问方法得当,设计巧妙,将对整个审计计划起到事半功倍的效果。审计询问是审计主客体之间的一种交流方式,但询问不是逼问,也不是审问。审问式、逼问式的询问只会增加被问者的心理压力,产生逆反情绪。所以审计人员要尽量用自然、流畅的言词询问,尽量用平等的交流态度向有关人员发问。比如工作开始前,与会计等有关人员聊聊天,开个玩笑,借以缩短彼此间的距离感,使审计工作能顺利展开。笔者在一线审计实践中,总结了几种询问技巧
(2)询问要有启发性。启发性的询问,不仅可以影响被审计者的思维,也可以使审计工作收到意想不到的效果。审计组有时会遇到被审计者拒绝提供相关资料的情况,审计组长此时可以就有关条例询问一下其他审计人员,如此便可以艺术性地讲明相关法规,讲清责任,激发被审计人员的思维,使其明白不提供相关资料,将追究其责任。这种审计人员之间的启发性提问,有时可以收到奇效。
(3)询问要有时效性。对领导进行离任经济责任审计时,要确保前后任迅速交接工作,以保持经济活动的连续性。有的领导在位时间长,在审计评价过程中,审计人员不可能事无巨细都要询问,所以要以抽审和全审相结合,询问时要快捷准确,以点带面,缩短审计时间,使后任能及时投入正常工作。
(4)询问要讲究政策性。审计人员是监督各项财政法规执行情况的“卫士”,因此更要自觉遵守国家的有关法律。审计中涉及到被审计单位的商业秘密时,对审计无用的,概不谈及,更不要打破砂锅问到底。
随着审计新方法、新经验的推陈出新,询问的方式、方法也因人而异,因事而异,所以上述技巧也不能生搬硬套,要因人而异,因事而异,灵活运用,小心从事,达到审计预期的目的。 展开
(2)询问要有启发性。启发性的询问,不仅可以影响被审计者的思维,也可以使审计工作收到意想不到的效果。审计组有时会遇到被审计者拒绝提供相关资料的情况,审计组长此时可以就有关条例询问一下其他审计人员,如此便可以艺术性地讲明相关法规,讲清责任,激发被审计人员的思维,使其明白不提供相关资料,将追究其责任。这种审计人员之间的启发性提问,有时可以收到奇效。
(3)询问要有时效性。对领导进行离任经济责任审计时,要确保前后任迅速交接工作,以保持经济活动的连续性。有的领导在位时间长,在审计评价过程中,审计人员不可能事无巨细都要询问,所以要以抽审和全审相结合,询问时要快捷准确,以点带面,缩短审计时间,使后任能及时投入正常工作。
(4)询问要讲究政策性。审计人员是监督各项财政法规执行情况的“卫士”,因此更要自觉遵守国家的有关法律。审计中涉及到被审计单位的商业秘密时,对审计无用的,概不谈及,更不要打破砂锅问到底。
随着审计新方法、新经验的推陈出新,询问的方式、方法也因人而异,因事而异,所以上述技巧也不能生搬硬套,要因人而异,因事而异,灵活运用,小心从事,达到审计预期的目的。 展开
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(1)Audit ask is one of the important means of audit work. Ask proper methods, design clever, will be to the audit plans have twice the result with half the effort. Audit ask is audit between subject and object one way of communication, but asked not BiWen, also not be questioned. Interrogation type, BiWen type inquiry will only add to be asked of the psychological pressure, produce the rebellious mood. So auditors do use natural and smooth words ask, as far as possible with equal exchange attitude to relevant personnel to ask. Such as work ahead, and accounting and other relevant personnel chat, a joke, so as to shorten the distance between each other, make audit work can smoothly. The author in a line audit practice, the author sums up some ask skills
(2)Ask to inspiring. Inspiring asking, can not only influenced by auditors thinking, also can make audit work received the result that expect is less than. Sometimes the audit teams will meet the audit refuses to provide relevant material, the audit team leader at this time about regulations can ask the other auditors, so it can confidently related rules and regulations to artistic, clear responsibility, stimulate the thinking by the auditor, make its understand not provide the relevant material, will pursue its responsibility. This audit staff and inspiring questions, sometimes can get surprise effect.
(3)Ask to have timeliness. To the leadership office on economic responsibility audit, to ensure that any transition quickly before and after, in order to maintain the continuity of economic activities. Some leading in long time, in the audit evaluation process, the auditor may not share all want to ask, so want to be judged by pulling and all the combined, when asked to rapid, accurate and from point to surface, shorten the audit time, make in the normal work after the input.
(4)Ask want to pay attention to policy. The auditor is the financial supervision regulations on implementation of the "guards", and therefore more aware of self comply with the state's relevant laws. Involved in the audit of the auditees business secret, to audit useless, and shall not talked about, don't even break what casserole.
With the new method, the new audit of the experience of the new, ask the methods of also vary from person to person, because things different, so the above skills also can't derivative, will vary from person to person, because things different, neatly, be engaged in to the audit of the expected goal.
望采纳
谢谢
(2)Ask to inspiring. Inspiring asking, can not only influenced by auditors thinking, also can make audit work received the result that expect is less than. Sometimes the audit teams will meet the audit refuses to provide relevant material, the audit team leader at this time about regulations can ask the other auditors, so it can confidently related rules and regulations to artistic, clear responsibility, stimulate the thinking by the auditor, make its understand not provide the relevant material, will pursue its responsibility. This audit staff and inspiring questions, sometimes can get surprise effect.
(3)Ask to have timeliness. To the leadership office on economic responsibility audit, to ensure that any transition quickly before and after, in order to maintain the continuity of economic activities. Some leading in long time, in the audit evaluation process, the auditor may not share all want to ask, so want to be judged by pulling and all the combined, when asked to rapid, accurate and from point to surface, shorten the audit time, make in the normal work after the input.
(4)Ask want to pay attention to policy. The auditor is the financial supervision regulations on implementation of the "guards", and therefore more aware of self comply with the state's relevant laws. Involved in the audit of the auditees business secret, to audit useless, and shall not talked about, don't even break what casserole.
With the new method, the new audit of the experience of the new, ask the methods of also vary from person to person, because things different, so the above skills also can't derivative, will vary from person to person, because things different, neatly, be engaged in to the audit of the expected goal.
望采纳
谢谢
追问
这个是有道的吧 呜呜 。。。不给力呀
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好蛋疼喔= =...翻得好无力
(1) Audit questioning is a very important technique used for auditors. The methods of questioning needs to be appropriate, designed ingeniously, in order to accomplish the whole audit project. Audit questioning is a way to communicate between subject and object. By questioning, it does not mean to interrogate or investigate, those methods will only add pressure to the person being audited, and thus may produce rebellion mood. Therefore the auditor should use a relaxed tone and a equality attitude as much as possible while questioning. For example, before starting work, chat with the accountants and other related people. Make a joke, and get close with the person, so that the audit questioning can go smoothly. 笔者在一线审计实践中,总结了几种询问技巧
(2) The questioning is best if it involves inspirations. An inspiring questionnaire can not only affect the object's thinking, but can also make the audit recieve suprising effects. If the person being questioned refuse to provide any related material, the audit team can then 就有关条例询问一下其他审计人员,如此便可以艺术性地讲明相关法规,讲清责任,激发被审计人员的思维,使其明白不提供相关资料,将追究其责任。这种审计人员之间的启发性提问,有时可以收到奇效。
(3) 询问要有时效性。对领导进行离任经济责任审计时,要确保前后任迅速交接工作,以保持经济活动的连续性。有的领导在位时间长,在审计评价过程中,审计人员不可能事无巨细都要询问,所以要以抽审和全审相结合,询问时要快捷准确,以点带面,缩短审计时间,使后任能及时投入正常工作。
(4) The questioning needs to consider 政策性。审计人员是监督各项财政法规执行情况的“卫士”,因此更要自觉遵守国家的有关法律。审计中涉及到被审计单位的商业秘密时,对审计无用的,概不谈及,更不要打破砂锅问到底。
As new techniques for audit questioning evolves as new methods and new experiences 推陈出新,the way of questioning, methods, 也因人而异,因事而异,所以上述技巧也不能生搬硬套,要因人而异,因事而异,灵活运用,小心从事,达到审计预期的目的。
(1) Audit questioning is a very important technique used for auditors. The methods of questioning needs to be appropriate, designed ingeniously, in order to accomplish the whole audit project. Audit questioning is a way to communicate between subject and object. By questioning, it does not mean to interrogate or investigate, those methods will only add pressure to the person being audited, and thus may produce rebellion mood. Therefore the auditor should use a relaxed tone and a equality attitude as much as possible while questioning. For example, before starting work, chat with the accountants and other related people. Make a joke, and get close with the person, so that the audit questioning can go smoothly. 笔者在一线审计实践中,总结了几种询问技巧
(2) The questioning is best if it involves inspirations. An inspiring questionnaire can not only affect the object's thinking, but can also make the audit recieve suprising effects. If the person being questioned refuse to provide any related material, the audit team can then 就有关条例询问一下其他审计人员,如此便可以艺术性地讲明相关法规,讲清责任,激发被审计人员的思维,使其明白不提供相关资料,将追究其责任。这种审计人员之间的启发性提问,有时可以收到奇效。
(3) 询问要有时效性。对领导进行离任经济责任审计时,要确保前后任迅速交接工作,以保持经济活动的连续性。有的领导在位时间长,在审计评价过程中,审计人员不可能事无巨细都要询问,所以要以抽审和全审相结合,询问时要快捷准确,以点带面,缩短审计时间,使后任能及时投入正常工作。
(4) The questioning needs to consider 政策性。审计人员是监督各项财政法规执行情况的“卫士”,因此更要自觉遵守国家的有关法律。审计中涉及到被审计单位的商业秘密时,对审计无用的,概不谈及,更不要打破砂锅问到底。
As new techniques for audit questioning evolves as new methods and new experiences 推陈出新,the way of questioning, methods, 也因人而异,因事而异,所以上述技巧也不能生搬硬套,要因人而异,因事而异,灵活运用,小心从事,达到审计预期的目的。
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追问
好吧 在线等
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- 审计组长此时可以就有关条例询问一下其他审计人员,如此便可以艺术性地讲明相关法规,讲清责任,激发被审计人员的思维,使其明白不提供相关资料,将追究其责任。这种审计人员之间的启发性提问,有时可以收到奇效。
- 离任经济责任
我不是很明白是什麼意思..... 其他的正在翻= = 快好了
参考资料: wow, 真多专有名词, 我先边翻边发上来= =
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(1) audit queries is an important means of audit work. Asked the right way, cleverly designed, will the entire audit plan to play a multiplier effect. Audit inquiry is a means of communication between subject and object of Auditors, but asked not pressed, not an interrogation. Inquisitorial, pressed type of inquiry can only increase the psychological pressure was asked to produce cynicism. Auditors should try to use natural, smooth words ask questions to the staff, try to use the equal exchange of attitude. For example, before the start of the work, and accounting personnel to chat, joke, in order to shorten the distance between a sense of the audit work smoothly. In the first-line audit practice, the author summarizes several inquiry skills
(2) The inquiry should be enlightening. Inquiry of the enlightening, not only can affect the thinking of being audited, the audit received an unexpected effect. The audit team sometimes encounter the auditors refused to provide relevant information to the audit team leader at this time on the Ordinance to inquire about the other auditors, so they can artistically made it clear that the relevant laws and regulations, clarifying the responsibility to stimulate auditees thinking, understand that it does not provide relevant information, will be held accountable. Instructive to ask questions, and sometimes between this type of audit staff can receive miraculous.
(3) asked to have timeliness. Led by the outgoing economic responsibility auditing, to ensure that before and after any rapid transfer of work to maintain the continuity of economic activity. Some leading long reign, in the audit of the evaluation process, the auditors can not unavoidably have to ask, so the combination to the pumping trial and trial inquiry quickly and accurately, to the point, and reduce audit time, so he served as timely input to work properly.
(4) asked to pay attention to the policy. The auditor is to oversee all financial laws and regulations the implementation of the "guardians", and therefore should consciously abide by the relevant national laws. The trade secrets involved in the audit of the audited entity, useless to the audit, none aside and let the inquisitor asked in the end.
With the new audit approach, new experiences and new inquiry, methods also vary from person to person, because the incident vary, so the above technique can not be applied mechanically to vary from person to person, because the incident vary, flexible use caution. achieve the intended purpose of the audit. 希望采纳。
(2) The inquiry should be enlightening. Inquiry of the enlightening, not only can affect the thinking of being audited, the audit received an unexpected effect. The audit team sometimes encounter the auditors refused to provide relevant information to the audit team leader at this time on the Ordinance to inquire about the other auditors, so they can artistically made it clear that the relevant laws and regulations, clarifying the responsibility to stimulate auditees thinking, understand that it does not provide relevant information, will be held accountable. Instructive to ask questions, and sometimes between this type of audit staff can receive miraculous.
(3) asked to have timeliness. Led by the outgoing economic responsibility auditing, to ensure that before and after any rapid transfer of work to maintain the continuity of economic activity. Some leading long reign, in the audit of the evaluation process, the auditors can not unavoidably have to ask, so the combination to the pumping trial and trial inquiry quickly and accurately, to the point, and reduce audit time, so he served as timely input to work properly.
(4) asked to pay attention to the policy. The auditor is to oversee all financial laws and regulations the implementation of the "guardians", and therefore should consciously abide by the relevant national laws. The trade secrets involved in the audit of the audited entity, useless to the audit, none aside and let the inquisitor asked in the end.
With the new audit approach, new experiences and new inquiry, methods also vary from person to person, because the incident vary, so the above technique can not be applied mechanically to vary from person to person, because the incident vary, flexible use caution. achieve the intended purpose of the audit. 希望采纳。
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(1) audit queries is an important means of audit work. Asked the right way, cleverly designed, will the entire audit plan to play a multiplier effect. Audit inquiry is a means of communication between subject and object of Auditors, but asked not pressed, not an interrogation. Inquisitorial, pressed type of inquiry can only increase the psychological pressure was asked to produce cynicism. Auditors should try to use natural, smooth words ask questions to the staff, try to use the equal exchange of attitude. For example, before the start of the work, and accounting personnel to chat, joke, in order to shorten the distance between a sense of the audit work smoothly. In the first-line audit practice, the author summarizes several inquiry skills
(2) The inquiry should be enlightening. Inquiry of the enlightening, not only can affect the thinking of being audited, the audit received an unexpected effect. The audit team sometimes encounter the auditors refused to provide relevant information to the audit team leader at this time on the Ordinance to inquire about the other auditors, so they can artistically made it clear that the relevant laws and regulations, clarifying the responsibility to stimulate auditees thinking, understand that it does not provide relevant information, will be held accountable. Instructive to ask questions, and sometimes between this type of audit staff can receive miraculous.
(3) asked to have timeliness. Led by the outgoing economic responsibility auditing, to ensure that before and after any rapid transfer of work to maintain the continuity of economic activity. Some leading long reign, in the audit of the evaluation process, the auditors can not unavoidably have to ask, so the combination to the pumping trial and trial inquiry quickly and accurately, to the point, and reduce audit time, so he served as timely input to work properly.
(4) asked to pay attention to the policy. The auditor is to oversee all financial laws and regulations the implementation of the "guardians", and therefore should consciously abide by the relevant national laws. The trade secrets involved in the audit of the audited entity, useless to the audit, none aside and let the inquisitor asked in the end.
With the new audit approach, new experiences and new inquiry, methods also vary from person to person, because the incident vary, so the above technique can not be applied mechanically to vary from person to person, because the incident vary, flexible use caution. achieve the intended purpose of the audit.
(2) The inquiry should be enlightening. Inquiry of the enlightening, not only can affect the thinking of being audited, the audit received an unexpected effect. The audit team sometimes encounter the auditors refused to provide relevant information to the audit team leader at this time on the Ordinance to inquire about the other auditors, so they can artistically made it clear that the relevant laws and regulations, clarifying the responsibility to stimulate auditees thinking, understand that it does not provide relevant information, will be held accountable. Instructive to ask questions, and sometimes between this type of audit staff can receive miraculous.
(3) asked to have timeliness. Led by the outgoing economic responsibility auditing, to ensure that before and after any rapid transfer of work to maintain the continuity of economic activity. Some leading long reign, in the audit of the evaluation process, the auditors can not unavoidably have to ask, so the combination to the pumping trial and trial inquiry quickly and accurately, to the point, and reduce audit time, so he served as timely input to work properly.
(4) asked to pay attention to the policy. The auditor is to oversee all financial laws and regulations the implementation of the "guardians", and therefore should consciously abide by the relevant national laws. The trade secrets involved in the audit of the audited entity, useless to the audit, none aside and let the inquisitor asked in the end.
With the new audit approach, new experiences and new inquiry, methods also vary from person to person, because the incident vary, so the above technique can not be applied mechanically to vary from person to person, because the incident vary, flexible use caution. achieve the intended purpose of the audit.
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(1) auditing ask is one of the important means of audit work. Ask proper methods, design clever, will be to the audit plans have twice the result with half the effort. Audit ask is audit between subject and object one way of communication, but asked not BiWen, also not be questioned. Interrogation type, BiWen type inquiry will only add to be asked of the psychological pressure, produce the rebellious mood. So auditors do use natural and smooth words ask, as far as possible with equal exchange attitude to relevant personnel to ask. Such as work ahead, and accounting and other relevant personnel chat, a joke, so as to shorten the distance between each other, make audit work can smoothly. The author in a line audit practice, the author sums up some ask skills
(2) ask to inspiring. Inspiring asking, can not only influenced by auditors thinking, also can make audit work received the result that expect is less than. Sometimes the audit teams will meet the audit refuses to provide relevant material, the audit team leader at this time about regulations can ask the other auditors, so it can confidently related rules and regulations to artistic, clear responsibility, stimulate the thinking by the auditor, make its understand not provide the relevant material, will pursue its responsibility. This audit staff and inspiring questions, sometimes can get surprise effect.
(3) ask to have timeliness. To the leadership office on economic responsibility audit, to ensure that any transition quickly before and after, in order to maintain the continuity of economic activities. Some leading in long time, in the audit evaluation process, the auditor may not share all want to ask, so want to be judged by pulling and all the combined, when asked to rapid, accurate and from point to surface, shorten the audit time, make in the normal work after the input.
(4) ask want to pay attention to policy. The auditor is the financial supervision regulations on implementation of the "guards", and therefore more aware of self comply with the state's relevant laws. Involved in the audit of the auditees business secret, to audit useless, and shall not talked about, don't even break what casserole.
With the new method, the new audit of the experience of the new, ask the methods of also vary from person to person, because things different, so the above skills also can't derivative, will vary from person to person, because things different, neatly, be engaged in to the audit of the expected goal
好了,采纳试试吧!
(2) ask to inspiring. Inspiring asking, can not only influenced by auditors thinking, also can make audit work received the result that expect is less than. Sometimes the audit teams will meet the audit refuses to provide relevant material, the audit team leader at this time about regulations can ask the other auditors, so it can confidently related rules and regulations to artistic, clear responsibility, stimulate the thinking by the auditor, make its understand not provide the relevant material, will pursue its responsibility. This audit staff and inspiring questions, sometimes can get surprise effect.
(3) ask to have timeliness. To the leadership office on economic responsibility audit, to ensure that any transition quickly before and after, in order to maintain the continuity of economic activities. Some leading in long time, in the audit evaluation process, the auditor may not share all want to ask, so want to be judged by pulling and all the combined, when asked to rapid, accurate and from point to surface, shorten the audit time, make in the normal work after the input.
(4) ask want to pay attention to policy. The auditor is the financial supervision regulations on implementation of the "guards", and therefore more aware of self comply with the state's relevant laws. Involved in the audit of the auditees business secret, to audit useless, and shall not talked about, don't even break what casserole.
With the new method, the new audit of the experience of the new, ask the methods of also vary from person to person, because things different, so the above skills also can't derivative, will vary from person to person, because things different, neatly, be engaged in to the audit of the expected goal
好了,采纳试试吧!
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