请英语高手帮我翻译下

　　ABSTRACT【摘要】:

　　With the current shift toward real-time audit review, subordinates become aware of supervisors’ views earlier in the audit process.

　　下属部门用针对实时审计检查进行的通用手段会注意到在审计过程中监察人的初期审查。

　　I use an experiment to examine whether earlier knowledge of supervisors’ views increases subordinates’ tendencies to agree with those views because subordinates pre-decision ally distort evidence.

　　我用了一种试验，去检查监察人是否因为下级预裁决助手滥用证据而致使审查的初期了解会增加下属部门一些倾向于同意那些意见。

　　In a going-concern task, I find that auditors who learn the partner’s view before evaluating evidence (1) evaluate individual evidence items as more consistent with the partner’s view, and (2) make going-concern judgments that are more consistent with the partner’s view, than do auditors who learn the same partner’s view after evaluating evidence.

　　在预先关注的工作任务中，我发现了解到同事观点的审计员在评估证据之前（1）评价作为更加与同事意见一致的一些个别项目，（2）比在评估证据之后了解到同一个同事意见的审计员来，进行与同事观点更一致的预先关注评判。

　　In a second experiment, I examine whether auditors anticipate the distortion’s effect on subordinates’ judgments.

　　在第二个实验中，我检查了审计员是否预先考虑对下属部门所作判断的失真效果。

　　I find that auditors expect subordinates to make judgments that agree with supervisors’ views, but auditors do not expect subordinates to agree even more with those views when subordinates learn those views earlier in the audit process.

　　我发现审计员期望下属部门做出与监督人意见一致的判断，但是审计员在下级部门审计过程中过早知道这些意见的时候不期望他们甚至更多地同意这些意见。

译者附言：如译文大致可用，希望从专业角度定夺准确的表述语言。

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