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。
Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.
审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。
On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals.
连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；
America's Securities and Exchange Commission (SEC) subpoenaed Deloitte's working papers for the Longtop audit in May.
美国证交会（SEC）于今年5月传唤德勤提交东南融通的审计文件。
America's Securities and Exchange Commission (SEC) subpoenaed Deloitte's working papers for the Longtop audit in May.
美国证交会（SEC）于今年5月传唤德勤提交东南融通的审计文件。
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