以上来源于: WordNet
Three, sorting and compiles audit working papers, draws up the audit draft report;
整理和汇总审计工作底稿,拟定审计报告初稿;
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.
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 3 audit working papers may be divided into assignment-specific and summery audit working papers according to their sequence of preparation.
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。
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