Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
justify* [’dʒʌstɪfaɪ] v. 证明……是正当的
justification [dʒʌstɪfɪ’keɪʃ(ə)n] n. 理由;认为有理
e.g. An auditor may disclose information which would otherwise be confidential if disclosure can be justified in the “public interest”.
【译】注册会计师可以对外披露本该保密的信息，如果该披露可被证实符合公众利益。
omission* [ə(ʊ)’mɪʃ(ə)n] n. 漏报
e.g. Information is generally considered to be material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
【译】如果某项信息的漏报或错报可能影响财务报表使用者依据财务报表作出的经济决策，则该项信息通常被认为是重大的。
