Unit 1 Auditing
Common Verbs for Auditing
第五部分 审计常用动词
ascertain* [ˌæsə’teɪn] v. 确定，查明
check* [tʃek] v. 检查; n. 支票(also cheque)
e.g. There should be segregation of roles between those who have day-to-day responsibility for inventory and those who are checking it.
【译】应该将存货日常管理与存货检查的职责进行分离。
assess/evaluate* [ə’ses]/ [ɪ’væljʊeɪt] v. 评估
e.g. The auditor cannot reach an opinion until all evidence has been assessed, including written representations from management.
【译】只有对包括管理层书面声明在内的审计证据进行评估后，注册会计师才可给出审计意见。
【讲解】
not…until… 直到……才……
supervise* [’suːpəvaɪz; ’sjuː-] v. 监督，指导 supervision [ˌsuːpə’vɪʒn; ˌsjuː-] n. 监督，管理
approve* [ə’pruːv] v. 批准，同意
test* [test] v. 测试
number* [’nʌmbə] v. 编号;计入 n. 数，数字;号码
restrict* [rɪ’strɪkt] v. 限制
trace* [treɪs] v. 追溯; n. 痕迹，踪迹
observe* [əb’zɜːv] v. 观察;遵守 observation n. 观察;遵守
e.g. Observe and evaluate whether proper segregation of duties is operating.
【译】观察并评估是否进行了恰当的职责分离。
investigate* [ɪn’vestɪgeɪt] v. 调查，研究
vouch* [vaʊtʃ] v. 审核，核定
verify* [’verɪfaɪ] v. 证实，核实;查证，验证
examine* [ɪg’zæmɪn; eg-] v. 检查，检测。(通常可与inspect，check替换使用)
e.g. The bank accounts into which their salaries are being paid should also be examined, to see if the payments are being made into the same account.
【译】用于支付工资的银行账户也应进行检查，以确定工资是否支付给同一账户。
scrutinize* [’skrutənaɪz] v. 仔细检查，彻底检查
calculate/recalculate* [’kælkjʊleɪt]/[riː’kælkjʊleɪt] v.计算/重算，重新计算
disclose* [dɪs’kləʊz] v. 披露;揭示
