有英语比较厉害的同学吗?我自己英语水平不好,这些又是专业的文献,帮我翻下下面这段引言,谢谢!IntheareaofAuditingandAssuranceServices,theregulatingauthorityistheInternationalAuditingandAssuranceStan

Question

有英语比较厉害的同学吗? 我自己英语水平不好,这些又是专业的文献,帮我翻下下面这段引言,谢谢!
In the area of Auditing and Assurance Services,the regulating authority is the International Auditing and Assurance Standards Board (IAASB), which developsthe International Standards on Auditing and the International Standards on Review Engagements, standards that approach the subject of audits and reviews of historical financial information, such as International Standards on Assurance Engagements,which approach the subject of the assurance engagements other than the audits and reviews of the historical financial information, such as the ones regarding the examination of the prospective financial information and engagements to perform agreed-upon procedures regarding financial information. These standards serve as a reference point for the auditing and assurance standards, setting specific standards and providing recommendations and guidance for the auditors in specialized areas. In this respect, INTERNATIONAL STANDARDS ON ASSURANCE ENGAGEMENTS 3400 (ISRS 3400, namely the former 810)–The examination of the prospective financial information, as well as INTERNATIONAL STANDARD ON RELATED SERVICES 4400 (ISRS
4400, the former 920) – Engagements to perform the agreed upon procedures regardingfinancial information – are part of this set of standards issued by IAASB.
At the same time,IAASB develops quality control standards for those audits, which underlie the national regulations in accordance with these standards (in our case, Decision no. 73 of September 20, 2006 regarding the approval of the procedures for quality control of the financial audit activity and related services) issued by the national professional body (in our case, the Chamber of Financial Auditors Romania).

Answer 1

天啊,一句话都有一段,全是长句子.你自己再理一理吧,专业的你更懂.
审计和鉴证领域的权威机构“国际审计与鉴证规则标准理事会”建立了“国际审计准则”和“国际审核约定”,它促进了历史财政信息的审计和审核.如“国际保证合约标准”,它则促进了鉴证合约项目而非历史财政信息的审计与审核,比如那些涉及到预期财政信息的监察,比如如何行使相关财政信息共同决议程序的约定.这些准则作为审计和保证的参考,为审计员在细分领域建立了准确标准并提供了建议和指导.
在这方面,国际保证合约3400（ISRS 3400,即之前的810）——预期财政信息监察,和 相关服务国际准则4400（ISRS 4400,即之前的920）——如何使用相关财政信息共同决议程序的约定,以上两套准则都是IAASB(国际审计与鉴证规则标准理事会）出版的准则的一部分.
同时,IAASB还建立了审计质量控制准则,它组成了国内专业部门（例子中是,罗马尼亚财政审计署）出版的并遵照这些准则的国家标准（我们的例子中,2006年9月20日的第73号决定是批准了财政信息审计活动及相关服务质量控制的程序）