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Unit 1 Auditing 重点词汇、词组讲解
Fundamentals to Audit( 审计基本原理)
68.audit file 审计档案
68-1 permanent audit files 永久性档案
68-2 current audit files 当期档案
69.audit procedure* 审计程序
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.
【讲解】
assist sb. in doing sth. 帮助某人做某事
【译】对内部控制的了解有助于注册会计师识别不同类型的潜在错报及影响重大错报风险的相关因素，进而据此设计进一步审计程序的性质、程度及时间安排。
69-1 inspection of tangible assets* 有形资产的检查
69-2 inspection of documentation or records* 文档或记录的检查
69-3 inquiry* [ɪn'kwaɪrɪ] n. 询问(亦可拼写成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.
【译】通常不要求注册会计师向被审计单位法律人员询问有关诉讼、索赔等情况，并对此进行评估，除非在合适的情况下。
该词动词形式为inquire，通常与介词of连用。
【讲解】
circumstance ['sɜːkəmst(ə)ns] n. 环境，条件
e.g. Inquire of managers about results of inspections.
【译】向管理层询问检查结果。
70.staff [st?ːf] n. 职员，工作人员 v. 供给人员，给……配备职员(更正)
70-1 audit staff* 审计工作人员
70-2 audit staffing* 审计工作人员配备
71.audit engagement letter* 审计业务约定书 (亦可表达为letter of engagement)
72.audit trail* 审计线索
73.audit approach 审计方法(论)
74.schedule* ['ʃedjuːl; 'sked-] n. 时间表;计划表;一览表;v. 安排，计划;将……列入计划表
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.
【译】若未保有固定资产登记簿，则注册会计师应获得主要固定资产的原始成本及当前已折旧价值的明细表。
74-1 timetable ['taɪmteɪb(ə)l] n. 时间表
75.entity* ['entɪtɪ] n. 主体;实体。该词的官方翻译为“主体”，代表各类型经济实体。
e.g. Audit risk at the financial statements level often relates to the entity’s control environment.
【译】财务报表层次的审计风险经常与被审计单位的控制环境相关。
76.reasonable assurance* 合理保证
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.
【译】由于审计存在固有限制，注册会计师据以得出结论和形成审计意见的大多数审计证据是说服性而非结论性的，因此，审计只能提供合理保证，不能提供绝对保证。
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