Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
available [ə’veɪləb(ə)l] adj.可得到的;可用的
availability [əˌveɪlə’bɪlətɪ] n. 可得性;可用性;有效性
aggregate* [’ægrɪgət] v. 合计;集合;n.合计;总计;集合体;adj. 合计的;集合的
proficiency [prə’fɪʃ(ə)nsɪ] n. 熟练，精通
assertion* [ə’sɜːʃ(ə)n] n. 认定
e.g. If management has made an assertion in the financial statements to the effect that a related party transaction was conducted on terms equivalent to those prevailing in an arm’s length transaction, the auditor shall obtain sufficient appropriate audit evidence about the assertion.
【译】如果管理层在财务报表中作出认定，声明关联方交易是按照等同于公平交易中通行的条款执行的，注册会计师应当就该项认定获取充分、适当的审计证据。
【讲解】
(1)related party transaction, RPT 关联方交易
(2)term (小品词)期限，条款，术语，学期
(3)in an arm’s length transaction 公平交易
rights and obligations* n. 权利和义务
valuation and allocation* 计价和分摊
classification and understandability* 分类和可理解性
cut-off* n. 截止
