Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
staff [stɑːf] n. 职员，工作人员 v. 供给人员，给……配备职员(更正)
audit staff* 审计工作人员
audit staffing* 审计工作人员配备
audit engagement letter* 审计业务约定书 (亦可表达为letter of engagement)
audit trail* 审计线索
audit approach 审计方法(论)
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。
timetable [’taɪmteɪb(ə)l] n. 时间表
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。
reasonable assurance* 合理保证
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。
confirmation* [kɒnfə’meɪʃ(ə)n] n. 函证;确认，证实
e.g. The objective of the auditor, when using confirmation procedures, is to design and perform such procedures to obtain relevant and reliable audit evidence.
【译】在使用函证程序时，注册会计师的目标是，设计和实施函证程序，以获取相关、可靠的审计证据。
positive confirmation* 积极函证
negative confirmation* 消极函证
audit engagement* 审计业务
review engagement* 审阅业务
agreed-upon procedures (执行)商定程序
compilation engagement 代编财务信息
assurance engagement 鉴证业务
accountability* [əˌkaʊntə’bɪləti] n. 负责
