report to management管理层建议书到底归属于“固定审计底稿”还是“变动审计底稿”？

report to management管理层建议书到底归属于“固定审计底稿”还是“变动审计底稿”？以下四句话应该怎么解释？

·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是谁）
·Review notes

【试题】

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

【解释】

report to management并没有严格规定属于哪一种，教材上也是把他们放在这两种分类中。

·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 管理账簿和财务会计账户之间的调整

·Report to partner including details of significant events and errors（partner是公司合作伙伴）
·Review notes 底稿复核记录

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