能够撰写英文稽核报告及英文工作底稿。
整理和汇总审计工作底稿，拟定审计报告初稿；
Three, sorting and compiles audit working papers, draws up the audit draft report;
数据库结构介绍：工作底稿库和合并报表库文件的结构。
The database construction primarily introduced: work sheet database and Amalgamation Accounting Statement database.
审核由高级审计员或审计员准备的审计程序、报告和工作底稿。
Review audit programs, reports, and work papers prepared by Senior and Staff auditors.
第五步：准备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Step 5. prepare a Worksheet the financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.
第三条审计工作底稿按编制顺序可分为分项目审计工作底稿和汇总审计工作底稿。
Article 3 audit working papers may be divided into assignment-specific and summery audit working papers according to their sequence of preparation.
起草审计计划，具体审计工作，审阅助理的审计工作底稿，跟进以及年完成整个审计。
Perform and involved in audit planning, audit field work, reviewing, follow up and completion of the audit.
如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
在我国，其编报方法在实际工作中主要有工作底稿法、T形账户法、标行法、科目分析法。
Some methods in our practice are as following: work sheet method, t account method, symbolizing method, account classification method.
复核项目组成员的工作底稿，对项目整体质量进行监督；对项目组成员进行必要的现场指导；
Reviewing working paper of junior a ociates and implementing competent quality a urance of the whole project team;
第二条本准则所称审计工作底稿，是指审计人员在审计中所形成的与审计事项有关的工作记录。
Article 2 the term "audit working papers" mentioned herein refers to work records made by auditors of related audit items in the course of audit.
注册会计师应在审计工作底稿中记录在审计过程中对具体审计计划作出的任何重大修改和理由。
Auditor shall record any significant modification and reason relating to specific audit plans m working paprers during audit process.
审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。
Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.
本文主要介绍了通过工作底稿法编制“现金流量表”的几点问题，其中主要说明了如何编制调整分录。
The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
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