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;
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.
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.
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.
应用推荐