这是一篇朴素的训练日志&复习笔记，但却蕴含了提高英语书面表达的最实用的两种方法——视译和反向进英。

Substantive procedures - revenue

1.Compare the overall level of revenue against prior years and budget and investigate any significant fluctuations.

将收入的总体水平与前几年的预算进行比对，并调查有无重大的波动。

Compare the overall level of revenue to, previous year's budget, and investigate any significant fluctuations.

2.Obtain a schedule of sales for the year broken down into
the two categories of hotel and trade customers and compare this to the prior year breakdown and for any unusual movements discuss with management.

取得一张，分类成旅馆以及同客户贸易两类的年度销售计划表
，并将其同前一年度的分类进行比较，对于任何异常的波动，同管理层进行讨论。

Obtain a, schedule of, sales for the year, cattle grid, two, hotel and custom trade, and compare it, to the prior year, discuss any, unusual movements with the management.

3.Calculate the gross profit margin for Hummingbird and compare this to the prior year and investigate any significant fluctuations.

计算公司的边际贡献率，并将其同前一年度的数值进行比较，调查任何重大的波动。
Calculate the, marginal, profit rate, and compare it to the, prior in, investigate any, significant movement.

4.Select a sample of trade customer orders placed online and agree these to the despatch notes and sales invoices through to inclusion in the sales ledger to ensure completeness of revenue.

对客户在线下的订单进行抽样，并将其同发货单和销售总账中的销售收款单进行比对，看是否一致，以确保收入的完整性。

Take a sample of the online orders made by the customers, and, comparing to compare them, two, the, good dispatch notes, and, sales invoices, through to, conclusion in sales later.To insure, completeness of revenue.

5.Select a sample of sales invoices for hotel customers and agree the sales prices back to the contracted rates to ensure the accuracy of invoices.

对旅馆客户的销售收款单进行抽样，并将其同合同规定的价格进行比对，以确认收款单准确性。

Take a sample of, the hotel customers, shells invoices, and compare it, to the contracted, price, in order to, ensure the, accuracy of the invoices.

6.Select a sample of sales invoices for larger customers and recalculate the discounts allowed to ensure that these are accurate.

对较大客户的销售收款单进行抽样，并且重新计算所给予的折扣，以确认数值的准确性。

Take a sample of, the, large customers sales invoices, and we calculate, the discount given in order to, ensure the accuracy of sales.

7.Select a sample of despatch notes both pre and post year end; follow these through to sales invoices in the correct accounting period to ensure that cut-off has been correctly applied.

对年前和年后的发货单都进行抽样，并顺着他们核查制对应的销售收款单，以确认是否记录在正确的会计期间内，确认截止性的正确运用。

Select a sample of, goods, the specials, both before and after the year, and follow through them, two, the corresponding sales invoices, in order to, make sure, the right, cutoff is applied.

8.Select a sample of credit notes raised, trace through to the original invoice and ensure invoice correctly removed from sales.

对开具的信用单据（no no 应该是退货单）进行抽样，追查至原始的收款单，并确认他们被正确地从销售中移除。

Take a sample of, credit notes, traced through, two original invoice, and ensure invoice correctly removed from sales.

Substantive procedures -receivables balance

1.Calculate the average Trade receivable days，Compared it to the prior year，And investigate any significant differences.
计算平均的应收账款天数同以前年度比较，并调查明显的差异。

2.Select a sample of the year end receivable balances，Compare it to the valid Supporting document to the GDN and sales order in order to ensure its existence.

对年末的应收账款余额进行抽样,并将其同发货单以及销售订单的有效支持文件进行比对，以确认它的存在性。

3.Perform a positiveTrade receivables circularisation Of a representative sample of.xxx Company's year-end balances, for any non-replies,with the company's.Permission,send a reminder letter to follow up.

对公司具有代表性的年末应收账款余额进行具有积极回应的函证。在公司的许可下，对任何未作出回应的公司都可以追加一封提醒信。

4.Take a sample of the Goods dispatched notes before and after the year end and follow through to the invoices to ensure they are recorded.In the right accounting period.

对年前年后时点的发货单进行抽样。并且顺查至收款单，以确认他们记录在了正确的会计期间中。

5.Review the up to date cash receipts and follow through to the Trade receivables balances before the year end.
评估年前年后的现金收据并追查至年前的应收账款余额。

6.Inspect Aged trade receivables analysis report to identify any Moving slow trade receivable balances and discuss with the credit control manager to assess whether the Allowances or written off is necessary.

监事应收账款账龄分析报告。以辨识出任何长期未清缴的应收账款余额并且从信用控制经理讨论以评估是否需要计提坏账准备.

7.For any slow moving or.Aged balances and review.Customers correspondence to assess whether there are any invoices in dispute.

对于任意的长期拖欠的，或者是有年龄的。应收账款余额,对客户的回应进行回顾。并评估是否有存在争议的收款单存在.

七大审计程序

1.询问包括从有知识的人身上搜集信息，这个人可以是财务相关，也可以是不想关。可以在集团内，也可以不在集团内。

Inquiry consists of seeking for information from knowledgeable people who financially or nonfinancial within the entity or outside the entity.

2.外部寻证代表有审计师以直接答复的形式从第三方获得的审计证据，可以是纸质的，电子的或通过其他媒介。

External confirmation represents And audit evidence Obtained by the audit as a direct response To the auditor from a third party in a paper form the electronic form or by other medium.

3.检视包括检查记录或文件。无论是内部还是外部？纸质的还是电子形式的。或者是实地对资产进行检查。

Inspection involves checking records or documents and godless of.Internal or external paper form or electronic form more.Or a physical Test of asset

4.观察指看一项流程和操作由他人完成

Observation means Looking at a process or procedure performed by others.

5.复现指审计师独立的实施原先有企业内部控制所执行的程序或控制

RePerformance consists of the audit independently performing.Their process or controls initially Performed by the entity.

6.重新计算纸检查文件记录的数字正确性他可以通过手工或者电子化完成。

Recalculation involves checking theMathematical accuracy of documents or.Records the calculation may be performed manually or electronically.

7.分析性程序指通过分析财务或者非财务数学之间的可靠关系来对经济信息进行分析。分析性程序同样包括对辨识出的波动和从先前相关信息不一致的关系以及同预期值不想等的重大数额所进行的必要调查。

Analytical procedures involves Another of plausible relationship Among both financial and nonfinancial data.
AP also encompass Investigation,as is Of necessary To the identification information That is inconsistent with the Early Information or that Differ from the expectations of al use by a significant amount.