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Compliance & Audit

Audit Preparation Meeting: Annual Financial Audit

审计准备会议：年度财务审计

Key department heads and the finance team meet to review documents, processes, and potential areas of scrutiny in preparation for an upcoming annual financial audit.

主要部门负责人和财务团队开会，审查文件、流程和可能需要严格审查的领域，为即将到来的年度财务审计做准备。

对话

聆听并跟进对话

1
Sarah (Female)
Good morning, everyone. Thanks for joining this audit preparation meeting. As you know, our annual financial audit starts next week, and we need to ensure we're all on the same page.
大家早上好。感谢各位参加这次审计准备会议。如你们所知，我们的年度财务审计下周开始，我们需要确保大家步调一致。
2
John (Male)
Morning, Sarah. We've been compiling all the necessary documentation on our end. Just confirming, are there any new areas of focus from the auditors this year?
早上好，莎拉。我们这边已经整理好所有必要的文件了。只是想确认一下，今年审计师有没有什么新的关注领域？
3
Sarah (Female)
That's a good question, John. The preliminary indications suggest they'll be looking closely at our revenue recognition processes and our inventory valuation methods due to the recent supply chain disruptions. Michael, how are we looking on those two fronts?
问得好，约翰。初步迹象表明，由于最近的供应链中断，他们将密切关注我们的收入确认流程和库存估值方法。迈克尔，这两个方面我们准备得怎么样了？
4
Michael (Male)
On revenue recognition, we've updated our policies to align with the new ASC 606 guidelines, and all supporting contracts are readily available. For inventory, we've conducted an extra physical count this quarter to ensure accuracy, and our write-down procedures are well-documented. We should be in good shape.
关于收入确认，我们已经更新了政策以符合新的ASC 606准则，所有支持合同都已准备就绪。对于库存，我们本季度额外进行了一次实物盘点以确保准确性，并且我们的减记程序也已充分记录。我们应该没问题。
5
Emily (Female)
From an HR perspective, we've reviewed payroll records and employee benefit documentation. Everything is up-to-date and cross-referenced. Are there any specific employee expense reports or travel policies they've flagged in previous audits that we should pay extra attention to?
从人力资源的角度来看，我们已经审查了工资记录和员工福利文件。一切都已更新并进行了交叉引用。在之前的审计中，他们有没有特别指出过哪些员工报销或差旅政策，我们需要格外留意的？
6
Sarah (Female)
Emily, excellent point. They often do a sample check on T&E expenses. Please ensure all receipts are attached and approvals are clearly documented, especially for high-value items or international travel. Also, remind your teams about maintaining clear audit trails for all transactions.
艾米丽，说得好。他们经常会抽查差旅费用。请确保所有收据都已附上，并且批准清晰记录，特别是对于高价值项目或国际差旅。另外，提醒你的团队所有交易都要保持清晰的审计线索。
7
John (Male)
Understood. We'll double-check our purchasing documentation for any potential red flags. And are we providing a dedicated workspace for the auditors this year, or will they be working remotely?
明白了。我们会仔细检查采购文件，看有没有潜在的危险信号。今年我们是为审计师提供专门的工作空间，还是他们远程工作？
8
Sarah (Female)
They'll have a dedicated conference room on the second floor, fully equipped with internet access and a printer. We'll also have a finance team member on standby to assist with any immediate requests. Let's aim to be proactive and responsive to make this audit as smooth as possible.
他们将在二楼有一个专用的会议室，配备了互联网和打印机。我们还会有一个财务团队成员随时待命，以协助处理任何即时请求。让我们积极主动、及时响应，让这次审计尽可能顺利。
9
Michael (Male)
Sounds like a solid plan. We'll circulate a checklist of common audit requests to ensure consistency across departments.
听起来是个可靠的计划。我们会分发一份常见审计要求清单，以确保各部门之间的一致性。
10
Sarah (Female)
Perfect, Michael. And remember, the goal isn't just compliance, but also to identify areas for process improvement. Let's reconvene briefly on Friday for a final check-in. Thanks again, everyone.
太好了，迈克尔。记住，目标不仅仅是合规，还要找出流程改进的领域。我们周五再简短开个会，进行最后一次检查。再次感谢大家。

词汇

对话中的必备词汇和短语

audit

An official check of a company's financial records to make sure they are accurate and follow the rules. In business, it's often done yearly to ensure compliance.

对公司财务记录的官方检查，以确保其准确并遵守规则。在商业中，它通常每年进行一次以确保合规。

compliance

Following laws, rules, or standards set by authorities. In a company, it means making sure all operations meet regulatory requirements to avoid problems.

遵守当局制定的法律、规则或标准。在公司中，这意味着确保所有运营符合监管要求，以避免问题。

revenue recognition

The accounting process of recording income when it is earned, not just when cash is received. It's important in audits to ensure financial statements are correct.

当收入赚取时记录收入的会计过程，而不仅仅是收到现金时。它在审计中很重要，以确保财务报表正确。

inventory valuation

The method used to assign value to a company's stock of goods. Auditors check this to verify that the reported value is accurate, especially after events like supply issues.

用于为公司商品库存分配价值的方法。审计师检查此项，以验证报告价值是否准确，尤其是在供应链问题等事件之后。

supply chain disruptions

Interruptions in the flow of goods from suppliers to customers, like delays or shortages. This can affect business operations and needs to be explained in audits.

从供应商到客户的商品流动中断，例如延误或短缺。这可能会影响业务运营，并在审计中需要解释。

payroll records

Documents that track employee salaries, wages, and deductions. In HR audits, these are reviewed to ensure payments are correct and taxes are handled properly.

跟踪员工薪资、工资和扣除的文档。在HR审计中，这些记录会被审查，以确保付款正确且税收处理适当。

audit trails

A clear record of steps in a financial transaction, showing who did what and when. It's essential for proving everything is legitimate during an audit.

金融交易步骤的清晰记录，显示谁做了什么以及何时进行。这是审计期间证明一切合法的必需品。

proactive

Taking action ahead of time to prevent problems, rather than reacting after they happen. In meetings, it means preparing in advance to make things go smoothly.

提前采取行动以防止问题发生，而不是在问题发生后反应。在会议中，这意味着提前准备以使事情顺利进行。

red flags

Signs or warnings of potential problems, like unusual expenses in documents. In audits, spotting these helps identify issues before they become big problems.

潜在问题的迹象或警告，例如文档中异常的支出。在审计中，发现这些有助于在问题变得严重之前识别它们。

关键句型

需要记住和练习的重要短语

As you know, our annual financial audit starts next week, and we need to ensure we're all on the same page.

This sentence introduces a meeting topic and uses 'on the same page' idiom meaning everyone understands and agrees. It's useful for starting business meetings to align the team; the structure with 'as you know' assumes shared knowledge.

这个句子引入了一个会议主题，并使用了“on the same page”这个习语，意思是每个人都理解并同意。这对于启动商业会议以协调团队很有用；使用“as you know”的结构假设了共享的知识。

We've been compiling all the necessary documentation on our end.

This reports progress using present perfect continuous 'we've been compiling' for ongoing action. 'On our end' means 'from our department's side.' Useful in team updates to show preparation without blame.

这使用现在完成进行时 'we've been compiling' 来报告进度，表示正在进行的行动。'On our end' 意思是 '我们部门这边'。在团队更新中用于显示准备工作而不指责。

The preliminary indications suggest they'll be looking closely at our revenue recognition processes.

This predicts auditor focus using 'preliminary indications suggest' for early signs, and future continuous 'they'll be looking' for expected actions. Helpful for discussing potential issues in professional settings.

这使用“初步迹象表明”来预测审计师的关注点，代表早期迹象，并使用未来进行时“他们将仔细审查”来表示预期行动。在专业环境中讨论潜在问题很有帮助。

We've updated our policies to align with the new ASC 606 guidelines.

This explains changes using present perfect 'we've updated' for recent completion, and 'align with' meaning to match or conform to. Practical for describing compliance efforts in reports or meetings.

这解释了使用现在完成时 'we've updated' 表示最近完成的变化，以及 'align with' 的含义，即匹配或遵守。在报告或会议中描述合规努力时很实用。

Everything is up-to-date and cross-referenced.

This confirms readiness with 'up-to-date' meaning current, and 'cross-referenced' meaning linked to other documents for verification. Use this in audits or reviews to assure completeness and accuracy.

这确认了准备就绪，其中“up-to-date”意为当前，“cross-referenced”意为链接到其他文档以进行验证。在审计或审查中使用此项，以确保完整性和准确性。

Please ensure all receipts are attached and approvals are clearly documented.

This is a polite request using imperative 'please ensure' followed by passive 'are attached' and 'are documented.' Essential for giving instructions in compliance contexts to maintain records.

这是一个礼貌的请求，使用祈使句 'please ensure' 后跟被动语态 'are attached' 和 'are documented'。在合规语境中给出指示以维护记录至关重要。

Let's aim to be proactive and responsive to make this audit as smooth as possible.

This motivates the team with 'let's aim to' for suggesting a goal, and adjectives 'proactive' (anticipating) and 'responsive' (quick to react). Great for ending meetings on a positive, collaborative note.

这通过‘让我们争取’来建议目标，从而激励团队，并使用形容词‘主动的’（预见性的）和‘响应性的’（快速反应的）。非常适合以积极、协作的基调结束会议。

The goal isn't just compliance, but also to identify areas for process improvement.

This uses 'not just... but also' to expand on objectives, with infinitive 'to identify' for purpose. Useful for explaining broader aims in business discussions beyond basic requirements.

这使用了'not just... but also'来扩展目标，使用不定式'to identify'表示目的。在商业讨论中解释超出基本要求更广泛的目标很有用。