搜狗做题网英语翻译For cash on hand,the typical substantive test is physica
来源：学生作业帮 编辑：搜狗做题网作业帮 分类：英语作业 时间：2024/08/12 17:12:42
英语翻译
For cash on hand,the typical substantive test is physical examination,and the auditors count the cash in the client and compare with the balance recorded,so the validity of cash on hand can be proved.For the cash in bank,the typical substantive test is confirmation and bank reconciliations.Bank reconciliation may be prepared by the auditor directly,or prepared by the client’s personnel and checked by the auditor.The purpose of preparing a bank reconciliation is to determine the cause of differences between the cash of balance recorded on the books at a point in time and the balance according to the bank as of the same point in time When the auditors reconcile items to the book balance,they should debit the items paid by bank but not paid by client,and credit the items received by the bank but not by the client.When the auditors reconcile items to the bank balance,they should debit the items paid by the client.but not by the bank,and credit the items received by the client but not by the bank.
For cash on hand,the typical substantive test is physical examination,and the auditors count the cash in the client and compare with the balance recorded,so the validity of cash on hand can be proved.For the cash in bank,the typical substantive test is confirmation and bank reconciliations.Bank reconciliation may be prepared by the auditor directly,or prepared by the client’s personnel and checked by the auditor.The purpose of preparing a bank reconciliation is to determine the cause of differences between the cash of balance recorded on the books at a point in time and the balance according to the bank as of the same point in time When the auditors reconcile items to the book balance,they should debit the items paid by bank but not paid by client,and credit the items received by the bank but not by the client.When the auditors reconcile items to the bank balance,they should debit the items paid by the client.but not by the bank,and credit the items received by the client but not by the bank.
对于现金在手边,典型的大量测试是体格检查,并且审计员计数在客户的现金并且和记录的平衡相比,因此现金有效性可以在手边被证明.对于银行存款,典型的大量测试是确认和银行调节.银行调节也许由审计员直接地准备或者由客户的人员准备和由审计员检查.准备银行调节的目的将确定区别的起因在书记录的平衡现金在此刻和平衡之间的根据银行自同样此刻,当审计员和解项目对书平衡时,他们应该扣除客户支付由银行,但是没支付的项目,并且相信客户接受的由银行,但是不项目.当审计员和解项目对银行存款余额时,他们应该扣除客户支付的项目.但是不由银行,和相信银行接受的由客户,但是不项目.
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