Question

英文高手帮我把下面翻译成中文吧！！不要翻译软件！要通顺！！高分悬赏！

TABLE 1
Implications of Research Findings for Auditors, Audit Committees, and Boards
1. Audit committees that:
（a） are smaller in size （3–4 members）
（b） have the requisite
power and authority （independent “in substance,” not just in form）
（c） are staffed with members who possess both financial expertise as well as industry knowledge are more likely to provide effective monitoring of the financial reporting process.
2. Auditors and audit committees should be especially vigilant when there is a heightened threat of failure to meet or beat significant earnings targets, such as financial analysts’
expectations, and under such conditions, they should engage in focused communications to ensure that financial reporting quality is not compromised.
3. Auditors should discuss the implications of a weak tone at the top with the audit committee, and both the auditors and the audit committee should conduct frank and open communication to ensure that a weak tone at the top does not compromise the
integrity of the financial reporting process.
4. Auditors and audit committees should engage in active discussions regarding the quality and content of the MD&A and other management disclosures and ensure that they are consistent with representations made in the financial statements.
5. Notwithstanding the audit committee’s role in hiring/firing the auditor, the auditor should communicate freely with the audit committee with respect to ways in which the audit committee can improve its overall effectiveness.
6. Internal auditors are an important element of the corporate governance structure. The audit committee should ensure effective communications and collaboration among the
audit committee, the external auditor, and the internal auditor in order to ensure a high level of efficiency and effectiveness in the overall audit function.
7. The auditor should communicate his or her evaluation of the audit committee to the board to ensure that the audit committee obtains the necessary resources and the backing by the board in order to be an effective player in the corporate governance
structure of the firm.

Answer 1

如下：
表1
影响的研究结果，对于审计工作，审计委员会和议会
1 。审计委员会：
（一）体积较小（ 3-4名成员）
（二）有必要的
权力和权威（独立"的实质， "不只是在形式上）
（三）配备位成员拥有两个金融专业知识以及行业知识更有可能提供有效的监管，财务报告的过程。
2 。审计和审计委员会要特别警惕的时候，有一个更大威胁的失败，以达到或者超过显着的盈余目标，如金融分析师
预期，在这种情况下，他们应该从事的重点是通信，以确保财务报告的质量不会受到损害。
3 。审计部门应讨论的影响，微弱的语气在高层与审计委员会，并就审计师和审计委员会应进行坦诚和公开的沟通，以确保微弱的语气在顶部不妥协
完整的财务报告程序。
4 。审计和审计委员会应当积极就此展开讨论，就质量和内容于MD ＆ A和其他管理披露，并确保他们是一致的申述在财务报表中。
5 。尽管审计委员会的作用，在租用/射击核数师，核数师要多沟通，自由地与审计委员会方面，如何使审计委员会可以提高其整体效能。
6 。内部审计是一个很重要的要素之一，公司法人治理结构。审计委员会应确保有效的沟通和协作，促进
审计委员会，外聘审计员和内部审计员，以确保高水平的效率和效能，在整体审计职能。
7 。审计人要多沟通，他或她的评价，审计委员会向董事会，以确保审计委员会获得必要的资源和支持，由议会为了要成为一个有效的球手，在企业管治结构的稳固。