2013年注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)試詞匯：審計(jì)檔案和審計(jì)程序
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Unit 1 Auditing 重點(diǎn)詞匯、詞組講解
Fundamentals to Audit( 審計(jì)基本原理)
68.audit file 審計(jì)檔案
68-1 permanent audit files 永久性檔案
68-2 current audit files 當(dāng)期檔案
69.audit procedure* 審計(jì)程序
e.g. An understanding of internal control assists the auditor in identifying types of potential misstatements and factors that affect the risks of material misstatement, and in designing the nature, extent and timing of further audit procedures.
【講解】
assist sb. in doing sth. 幫助某人做某事
【譯】對(duì)內(nèi)部控制的了解有助于注冊(cè)會(huì)計(jì)師識(shí)別不同類型的潛在錯(cuò)報(bào)及影響重大錯(cuò)報(bào)風(fēng)險(xiǎn)的相關(guān)因素，進(jìn)而據(jù)此設(shè)計(jì)進(jìn)一步審計(jì)程序的性質(zhì)、程度及時(shí)間安排。
69-1 inspection of tangible assets* 有形資產(chǎn)的檢查
69-2 inspection of documentation or records* 文檔或記錄的檢查
69-3 inquiry* [ɪn'kwaɪrɪ] n. 詢問(wèn)(亦可拼寫成enquiry)
e.g. Inquiry of the entity’s lawyer regarding litigation, claims and assessments generally is not required, but may be appropriate in certain circumstances.
【譯】通常不要求注冊(cè)會(huì)計(jì)師向被審計(jì)單位法律人員詢問(wèn)有關(guān)訴訟、索賠等情況，并對(duì)此進(jìn)行評(píng)估，除非在合適的情況下。
該詞動(dòng)詞形式為inquire，通常與介詞of連用。
【講解】
circumstance ['sɜːkəmst(ə)ns] n. 環(huán)境，條件
e.g. Inquire of managers about results of inspections.
【譯】向管理層詢問(wèn)檢查結(jié)果。
70.staff [st?ːf] n. 職員，工作人員 v. 供給人員，給……配備職員(更正)
70-1 audit staff* 審計(jì)工作人員
70-2 audit staffing* 審計(jì)工作人員配備
71.audit engagement letter* 審計(jì)業(yè)務(wù)約定書 (亦可表達(dá)為letter of engagement)
72.audit trail* 審計(jì)線索
73.audit approach 審計(jì)方法(論)
74.schedule* ['ʃedjuːl; 'sked-] n. 時(shí)間表;計(jì)劃表;一覽表;v. 安排，計(jì)劃;將……列入計(jì)劃表
e.g. If a non-current asset register is not kept, obtain a schedule showing the original costs and present depreciated value of major non-current assets.
【譯】若未保有固定資產(chǎn)登記簿，則注冊(cè)會(huì)計(jì)師應(yīng)獲得主要固定資產(chǎn)的原始成本及當(dāng)前已折舊價(jià)值的明細(xì)表。
74-1 timetable ['taɪmteɪb(ə)l] n. 時(shí)間表
75.entity* ['entɪtɪ] n. 主體;實(shí)體。該詞的官方翻譯為“主體”，代表各類型經(jīng)濟(jì)實(shí)體。
e.g. Audit risk at the financial statements level often relates to the entity’s control environment.
【譯】財(cái)務(wù)報(bào)表層次的審計(jì)風(fēng)險(xiǎn)經(jīng)常與被審計(jì)單位的控制環(huán)境相關(guān)。
76.reasonable assurance* 合理保證
76-1 inherent limitation* 固有局限性
e.g. Reasonable assurance is not an absolute level of assurance, because there are inherent limitations of an audit which result in most of the audit evidence on which the auditor draws conclusions and bases the auditor’s opinion being persuasive rather than conclusive.
【譯】由于審計(jì)存在固有限制，注冊(cè)會(huì)計(jì)師據(jù)以得出結(jié)論和形成審計(jì)意見的大多數(shù)審計(jì)證據(jù)是說(shuō)服性而非結(jié)論性的，因此，審計(jì)只能提供合理保證，不能提供絕對(duì)保證。
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2013年注冊(cè)會(huì)計(jì)師考試英語(yǔ)測(cè)試詞匯：審計(jì)工作底稿
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