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<資訊系統管理> **我覺得你翻得很好，意思都有到位了，不過還是將我的翻譯列上來供你參考。
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Define what is meant by an audit trail and explain how it can be affected by the client's integration of IT.
請定義審計軌跡並解釋客戶整合IT系統時會如何影響之。

定義審計軌跡的意思，和解釋它如何受到客戶整合IT的影響。

The audit trail represents the accumulation of source documents and records maintained by the client to serve as support for the transactions occurring during the accounting period. The integration of IT can change the audit trail by converting many of the traditionally paper-based source documents and records into electronic files that cannot be visually observed. Because many of the transactions are entered directly into the computer as they occur, some of the documents and records are even eliminated.

審計軌跡指的是客戶為支持其會計年度發生之交易所累積之原始憑證及客戶之記錄。IT系統之整合會因原始憑證及記錄由傳統的紙張轉為電子檔(不易觀察)而使審計軌跡改變。因為許多的交易在發生時即輸入到電腦，部分的文件和記錄甚至會被消毀。

審計軌跡指的是累積的來源文件和保持的紀錄，由客戶擔當支持在會計期間發生的交易。整合IT可以改變審計軌跡，藉由轉換多數傳統紙張的來源文件和記錄成電子文件。因為許多的交易是發生時直接輸入到電腦，一些文件和記錄甚至被消滅。

Your client has outsourced the majority of the accounting information system to a third-party data center. What impact would that have on your audit of the financial statements?

你的客戶已將大部份的會計資訊系統外包給第三方資料中心，這對你的財務報表查核可能產生什麼影響?

你的客戶委外大多數的會計資訊系統給第三方資料中心。對你的財務報表審計，有什麼樣的影響？