Question

请帮忙翻译一下 不要机器翻译的 谢谢

(6)Reporting the findings
On final completion of the fieldwork, the auditors should summarize their findings related to the basic purpose of the audit. The report will include suggested improvements in the operational policies and procedures of the unit and a list of situations in which compliance with existing policies and procedures is less than adequate. After they have completed the draft report, they should arrange an exit conference to review the findings with all persons directly concerned with the operations audited. The conference ensures that the auditors have an accurate and complete story; if there is a question about the fads, further investigation will be made until any doubt is resolved. If a serious disagreement on the interpretation of the facts remains, it is usually best to disclose both interpretations in the report. The conference also provides an opportunity for the affected management to consider and take timely action on the problems disclosed. For each finding, a complete report will describe l)the criteria used to evaluate the activity, 2)the condition(e. g, problem)that exists, 3)the cause, 4)the effect, and 5)recommendation for improvement.
(7)Follow-up
The final stage in the operational auditors' work is the follow-up action to ensure that any deficiencies disclosed in the audit report are satisfactorily handled. In some instances the auditors find it desirable to make brief re-examinations after a reasonable lapse of time to ensure that all significant recommendations have been implemented.

Answer 1

（ 6 ）报告的调查结果

就最后完成实地考察，审计员应总结他们的调查结果有关的基本目的的审计。该报告将包括建议改善业务政策和程序的单位名单和情况，符合现行政策和程序是不够。之后，他们已经完成了报告草案，它们应安排退出会议，以审查的结果与所有的人直接有关的业务进行审计。会议确保审计有一个准确和完整的故事;如果有疑问的潮流，将进一步调查后才能做出任何疑问得到解决。如果一个严重分歧的解释的事实仍然是，它通常是最好的解释都披露的报告中。会议还提供了一个机会，为受影响的管理，审议并及时采取行动的问题上披露。对于每一个调查，一个完整的报告将说明升）所采用的标准来评价活动， 2 ）的条件（如克，问题）的存在， 3 ）的原因， 4 ）的影响，以及5 ）改进的建议。

（ 7 ）的后续行动

中的最后一个阶段的业务审计工作的后续行动，以确保任何缺陷披露的审计报告是令人满意的处理。在一些情况下，审计发现宜作简短重新考试经过一段合理时间的推移，以确保所有重要的建议已得到落实。