高分求助 把下面的中文翻译成英语 一 拒绝电脑翻译

Question

在审计固定资产时，审计师的主要目标是：
（1）研究固定资产内部控制的有效性 ;
（2）确定入账固定资产的存在性：
（3）确定入账固定资产的完整性；
（4）确定客户对入账固定资产的所有权；
（5）确定固定资产明细表的记录准确性；
（6）确定所使用的折旧方法是公认的并一贯使用，而且计算是正确的；
（7）确定固定资产的反映与披露是恰当的，包括折旧方法的披露。
3.固定资产的内部控制
在许多工业企业，投资于固定资产的资金在其资产总额中占有很大比重。这些资产的维修、改造与折旧都是收益表中的主要费用项目。因此，对固定资产良好的内部控制是编制可信赖财务报表的关键。
适用于固定资产的主要控制措施如下：
(1)一份用于预测及控制固定资产取得和处置的年度工厂预算；
(2)一本对每项财产分别进行记录的明细分类账；
(3)一项要求所有固定资产的增减变动均需事先获得高层管理人员批准的授权制度；
(4)一套确保及时披露与分析批准成本与实际成本之间差异的报告程序；
(5)一份划分资本性支出与收益性支出方面公司政策的权威书面说明；
(6)一项要求所有固定资产的采购均需由采购部门经办，并建立规范的验收、检查及付款流程的政策；
（7）建立存货的定期盘存制度，以验证所有账面固定资产的存在性、存放地点和状况，并披露任何未入账的固定资产。
二、固定资产的审计程序
1.研究固定资产的内部控制
(1)了解固定资产的内部控制
要了解固定资产的内部控制，审计师可以使用文字说明、流程图或内部控制调查表。调查表中包含的典型问题是：固定资产的明细分类账是否定期与总分类账进行核对？固定资产的定期实地盘点是否与固定资产明细分类账进行核对？固定资产预算与实际支出之间的差异是否进行了分析，并得到高管人员的批准？设备的出售、转让或报废是否都要求高管人员在连续编号的退废通知单上进行书面批准？是否有划分资本性支出与收益性支出的书面文件？
(2)确定规定的控制措施是否正在执行
为了证实内部控制的政策与程序正在执行，审计师可以观察固定资产取得过程中是否有恰当的职责分工。他们也将检查固定资产的明细分类账、连续编号的工作通知单、固定资产预算，并检查所披露的证据以及分析预算与实际成本间的差异。
(3)评价控制风险并设计追加控制测试
在了解固定资产内部控制的基础上，审计师对固定资产各项申明的控制风险水平做出初步估计。为了证明他们的控制风险估计水平，通常需要实施追加控制测试。
(4)实施追加控制测试
追加控制测试通常为抽取固定资产采购的样本资料，测试有关授权、验收、以及对交易进行恰当记录的控制措施。对记录固定资产报废样本的测试也可以用于证实是否有恰当的审批手续及相应的退废通知单。
(5)重新估计控制风险并修改实质性测试
最后一步是在控制测试的基础上重新估计控制风险，审计师据此决定是否需要修改对固定资产进行实质性测试的计划程序。

Answer 1

Fixed assets in the audit, the auditor of the main objectives are:
(1) study the effectiveness of internal control of fixed assets;
(2) to determine the existence of fixed assets accounted for:
(3) to determine the integrity of fixed assets recorded;
(4), to determine the ownership of fixed assets recorded;
(5) to determine the schedule of fixed assets recorded accuracy;
(6) identified by the use of the depreciation method is recognized and consistent use, but the calculation is correct;
(7) determine a reflection of fixed assets and the disclosure is appropriate, including depreciation methods of disclosure.
3. Fixed assets of internal control
In many industrial enterprises, investment in fixed assets in its capital assets represent a significant proportion of the total. These assets, maintenance, renovation and depreciation in the income statement are the main cost of the project. Therefore, the fixed assets good internal controls is to produce reliable financial statements for the key.
Fixed assets applicable to the main control measures are as follows:
(1) a used to predict and control of fixed assets to acquire and dispose of the factory's annual budget;
(2) one pair of separate records for each property of the breakdown of accounts;
(3) requires that all fixed assets of a change for change must obtain prior approval of the senior management of the authorization system;
(4) ensure the timely disclosure of a set of analysis and approval of cost and the actual cost difference between the reporting procedures;
(5) of a capital expenditure and revenue expenditure of the authority of a written company policy;
(6) a request to the procurement of all fixed assets required by the procurement department - and to establish a standard of inspection, inspection and payment processes of policy;
(7) the establishment of regular stock inventory system to verify the existence of all fixed assets of the book, storage location and status, and the disclosure of any of the fixed assets accounted for.
Second, the fixed assets of the audit process
1. On the internal control of fixed assets
(1) understanding of the internal control of fixed assets
To understand the internal control of fixed assets, auditors can use the text, diagrams, or internal control questionnaire. The questionnaire contained in the typical question is: Details of fixed asset ledger and general ledger regularly check » Periodic physical inventory of fixed assets and fixed assets is detailed check ledger » Fixed assets budget and actual expenditure is the difference between an analysis, and with the approval of executives » The equipment sale, transfer or scrapped if demand for executives in the number of retirement notice on the written approval » Whether there is a breakdown of capital expenditure and revenue expenditure of a written document »
(2) to determine whether the provisions of the control measures being implemented
In order to confirm that internal control policies and procedures are being implemented, auditors can be observed in fixed assets in the course of whether there is a proper division of responsibilities. They will also check the breakdown of fixed assets accounts for the number of work orders, fixed assets budget, and check the disclosure of evidence and analysis of budget and the difference between the actual cost.
(3) evaluation of risk control and design additional control testing
To understand the internal control of fixed assets on the basis of the fixed assets of the auditors stated control the level of risk to preliminary estimates. In order to prove that they control the level of risk estimates, usually need to implement additional control testing.
(4) the implementation of additional control testing
Additional control tests usually take a sample of fixed assets procurement information, testing the authorization, acceptance, and proper records of transactions of control measures. To record fixed assets scrapped the test samples can also be used to confirm whether there are appropriate procedures for examination and approval and the corresponding retirement notice.
(5) re-estimate risk control and modify the substantive test
The final step in the control testing on the basis of re-estimated to control risk, auditors, accordingly, whether fixed assets need to amend the substantive test procedures for the plan.