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第二部分：Fundamentals to Audit( 审计基本原理)
35-5 audit evidence['evɪd(ə)ns] * 审计证据
e.g. Audit evidence is all of the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.
【译】审计证据是指注册会计师为了得出审计结论、形成审计意见而使用的所有信息。
【讲解】
arrive at 到达某处(具体)，到达某点(抽象)。在表达具体物理地点时，at后面接“小地方”;若接介词in，则后面接“大地方”。
e.g.
Ø arrive at the rail station
Ø arrive in Beijing
35-6 audit resources[ri'zɔ:siz]* 审计资源
36.audit risk 审计风险
36-1 inherent risk* 固有风险
36-2 control risk* 控制风险
36-3 detection risk* 检查风险
36-4 risk of material misstatements* 重大错报风险
Audit risk = Inherent risk × Control risk × Detection risk
Risk of material misstatement is made up of inherent risk and control risk.
e.g. Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. It is a function of the risk of material misstatement (inherent risk and control risk) and the risk that auditor will not detect such misstatement (detection risk).
【译】注册会计师审计风险是指财务报表存在重大错报时注册会计师发表不恰当审计意见的可能性。审计风险取决于重大错报风险(固有风险和控制风险)和未查出该错报风险(检查风险)。
【讲解】
(1)risk of material misstatements，通常缩写为RMM
(2)function ['fʌŋ(k)ʃ(ə)n] n. 函数，职能，功能
37.misstatement* [mɪs'steitmənt] n. 错报;虚假陈述
【讲解】
mis-前缀意为“wrong”。
e.g.
Ø mislead 误导
Ø miscalculation 误算
Ø misappropriation 滥用
Ø misrepresentation 错误表示
38.error* ['erə] n. 错误(无意识做错)
39.manual voucher 手工传票;手工凭证
39-1 【反】electric voucher电子传票;电子凭证
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