Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
audit documentation 审计工作底稿
e.g. The term “audit documentation” refers to the record of audit plans development, audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached.
【译】审计工作底稿，是指注册会计师对制定的审计计划、实施的审计程序、获取的相关审计证据，以及得出的审计结论作出的记录。
【讲解】
refer to/reference to 参考，涉及，指的是，适用于
【同】 working papers审计工作底稿
audit file 审计档案
permanent audit files 永久性档案
current audit files 当期档案
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。
inspection of tangible assets* 有形资产的检查
inspection of documentation or records* 文档或记录的检查
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。
