Unit 1 Auditing
Transaction Cycles
第三部分 交易循环
sales invoices* 销售发票
shipping documents* 运输单据
source documents* 原始凭证;交易凭证
supervision of physical inventory count 监盘
accounting estimates* 会计估计
e.g. The nature and extent of the auditor’s review takes account of the nature of the accounting estimates, and whether the information obtained from the review would be relevant to identifying and assessing risks of material misstatement of accounting estimates made in the current period financial statements.
【译】在确定复核的性质和范围时，注册会计师应当考虑会计估计的性质，以及复核时获取的信息是否可能与识别和评估本期财务报表中会计估计的重大错报风险相关。
【讲解】
take account of 考虑到，考虑
