英语翻译2、确保乙方不受限制地接触任何与审计有关的记录、文件和所需的其他信息.3、甲方管理层对其做出的与审计有关的声明予

英语翻译
2、确保乙方不受限制地接触任何与审计有关的记录、文件和所需的其他信息.
3、甲方管理层对其做出的与审计有关的声明予以书面确认.
4、为乙方派出的有关工作人员提供必要的工作条件和协助,主要事项将由乙方于外勤工作开始前提供清单.
5、按照本约定书的约定及时足额支付审计费用以及乙方人员在审计期间的交通、食宿和其他相关费用.
三、乙方的责任和义务
（一）乙方的责任
1、乙方的责任是在实施审计工作的基础上对甲方财务报表发表审计意见.乙方按照中国注册会计师审计准则（以下简称审计准则）的规定进行审计.审计准则要求注册会计师遵守职业道德规范,计划和实施审计工作,以对财务报表是否不存在重大、错报获取合理保证.
2、审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据.选择的审计程序取决于乙方的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估.在进行风险评估时,乙方考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见.审计工作还包括评价管理层选用会计政策的恰当性和做出会计估计的合理性,以及评价财务报表的总体列报.
3、乙方需要合理计划和实施审计工作,以使乙方能够获取充分、适当的审计证据,为甲方财务报表是否不存在重大错报获取合理保证.
4、乙方有责任在审计报告中指明所发现的甲方在重大方面没有遵循企业会计准则和《企业会计制度》编制财务报表且未按乙方的建议进行调整的事项.
5、由于测试的性质和审计的其他固有限制,以及内部控制的固有局限性,不可避免地存在着某些重大错报在审计后可能仍然未被乙方发现的风险.
6、在审计过程中,乙方若发现甲方内部控制存在乙方认为的重要缺陷,应向甲方提交管理建议书.但乙方在管理建议书中提出的各种事项,并不代表已全面说明所有可能存在的缺陷或已提出所有可行的改善建议.甲方在实施乙方提出的改善建议前应全面评估其影响.未经乙方书面许可,甲方不得向任何第三方提供乙方出具的管理建议书.

2, B to ensure unrestricted access to any audit-related records, documents and other information required.
3, Party A has made to its management and audit of the statement be confirmed in writing.
4, B sent to the relevant staff to provide the necessary working conditions and assistance will be major issues in the B field before the start of the list.
5, in accordance with the agreement of the book agreed to pay in full and on time, as well as audit fees during the audit B in the transportation, accommodation and other related costs.
Third, the responsibility and obligation B
(A) the responsibility of Party B
1, B is the responsibility of the implementation of the audit work on the basis of Party A to the financial statements of the audit opinion. B according to the Chinese Institute of Certified Public Accountants Auditing Standards (hereinafter referred to as Auditing Standards) of the audit. Auditing standards require certified public accountants to comply with professional ethics, planning and implementation of the audit to whether the financial statements are no significant fault has been reported to obtain reasonable assurance.
2, the audit work related to the implementation of audit procedures in order to obtain financial statements and disclosure of the amount of audit evidence. The choice depends on the audit process to determine the B, including as a result of fraud or error led to the financial statements to assess the risk of material misstatement. Conducting risk assessments, B to consider the preparation of financial statements and related internal controls in order to design appropriate audit procedures, but not on the effectiveness of internal controls to express their views. An audit also includes management's evaluation of the selection of appropriate accounting policies and to make the reasonableness of accounting estimates, as well as evaluating the overall financial statement presentation.
3, B need a reasonable plan and perform the audit in order to be able to access the full B, appropriate audit evidence, whether the financial statements for the Party there is no reasonable assurance of material misstatement.
4, B has the responsibility to the audit report found that specified by the Party in respect of major companies did not follow accounting standards and "enterprise accounting system," the preparation of financial statements and not B's proposal to adjust.
5, due to the nature of the testing and auditing of the other inherent limitations, as well as the inherent limitations of internal controls, there is inevitably some of the material misstatement in the audit may still not been found in B risk.
6, in the course of the audit, Party A Party B if the existence of internal control defects important that the Party B, Party A shall be submitted to the management proposal. B, but in the management of the various proposals put forward, does not mean that the full description of all possible defects or all feasible recommendations for improvement. Party A Party B in the implementation of the improvement proposals put forward before a comprehensive assessment of their impact. B without a written permission of the Party shall provide to any third-party B issued by the management proposal.