书面程序应界定为规划和执行稽核之责任与要求，并应记录和报告结果（见4.2.4）

The Responsibilities and requirements for planning and conducting audits, and for reporting results and maintaining records (see 4.2.4) shall be defined in a documented procedure.

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内部会计控制包括资产保护，确保账目和财务报告的真实性和完整性的方法有关，程序和组织规划。

Internal accounting control including the asset protection and ensure the authenticity and accounts and financial report about the integrity of the methods, procedures and organizational planning.

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