Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
accountability* [əˌkaʊntə’bɪləti] n. 负责
e.g. Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions. It suggests an obligation or willingness to accept responsibility for one’s actions.
【译】负责意即负责的特质或状态，也就是被要求或期望就相关行为或决策来证明其适当性。它意味着为某人的行为接受相应责任的义务或意愿。
responsibility* [rɪˌspɒnsɪ’bɪlɪtɪ] n. 责任
e.g. The detailed requirements regarding management’s responsibility to assess the entity’s ability to continue as a going concern and related financial statement disclosures may also be set out in law or regulation.
【译】相关法律法规还可能对管理层评估持续经营能力的责任和相关财务报表披露作出具体规定。
【辨析】这两个词有时都翻译为“责任”，但这种翻译是不准确的。accountability准确的翻译应为“负责”。比如说，诸葛亮派马谡镇守街亭，那么守住街亭就是马谡的responsibility，街亭失守，诸葛亮挥泪斩马谡，则是马谡对其失职负责(accountability)。
stewardship [’stuɚdʃɪp] n. 管理工作;代理工作;管理人的职位及职责
e.g. Stewardship refers to the duties and obligations of a person who manages another person’s property.
【讲解】
duty [’djuːtɪ] n. 责任，义务;(税收)关税
those charged with governance* 公司治理层
e.g. It is the responsibility of management and those charged with governance to prevent and detect fraud, and in this respect, internal auditors may have a role to play.
【译】阻止和检查舞弊是管理层和治理层的职责，内部审计人员也可发挥作用。
【讲解】
have a role to play 扮演某种角色，起到作用
deficiency [dɪ’fɪʃ(ə)nsɪ] n. 缺乏，不足;缺陷，缺点
enhance the credibility 增强可信性
exemption [ɪɡ’zempʃn] n. 豁免，免除;免税
