report to management管理層建議書到底歸屬于“固定審計(jì)底稿”還是“變動(dòng)審計(jì)底稿”？

report to management管理層建議書到底歸屬于“固定審計(jì)底稿”還是“變動(dòng)審計(jì)底稿”？以下四句話應(yīng)該怎么解釋？

·Management accounts details（不理解什么叫management account，什么叫financial account）
·Reconciliations of management and financial accounts

·Report to partner including details of significantevents and errors（partner是誰(shuí)）
·Review notes

【試題】

5.3 Audit files
For recurring audits, working papers may be split between:
Permanent audit files （containing informationof continuing importance to the audit）.These contain:
·Engagement letters
·New client questionnaire
·The memorandum and articles
·Other legal s such as prospectuses, leases,sales agreement
·Details of the history of the client's business
·Board minutes of continuing relevance
·Previous years' signed accounts, analytical review and reports to management
·Accounting systems notes, previous years' controlquestionnaires

Current audit files（containing information of relevance to the current year's audit）.These should be compiled on a timely basis after the completion ofthe audit and should contain:
·Financial statements
·Accounts checklists
·Management accounts details
·Reconciliations of management and financial accounts
·A summary of unadjusted errors
·Report to partner including details of significantevents and errors
·Review notes
·Audit planning memorandum
·Time budgets and summaries
·Written representations
·Report to management
·Notes of board minutes
·Communications with third parties such as experts orother auditors

【解釋】

report to management并沒(méi)有嚴(yán)格規(guī)定屬于哪一種，教材上也是把他們放在這兩種分類中。

·Management accounts： Set of summarized accounting data (balance sheet, cash flow, and income statement) prepared and presented (usually every month, fortnight, or week) specifically for a firm's management. The objective of management accounts is to provide timely and key financial and statistical information required by managers to make day to day and short-term decisions.

·Reconciliations of management and financial accounts 管理賬簿和財(cái)務(wù)會(huì)計(jì)賬戶之間的調(diào)整

·Report to partner including details of significant events and errors（partner是公司合作伙伴）
·Review notes 底稿復(fù)核記錄

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