Unit 1 Auditing
Common Verbs for Auditing
第五部分 审计常用动词
describe* [dɪ’skraɪb] v. 描述
explain* [ɪk’spleɪn; ek-] v. 解释;说明
review* [rɪ’vjuː] n. & v. 复核，检查;回顾
reconcile* [’rek(ə)nsaɪl] v. 调节;使一致
inspect* [ɪn’spekt] v. 检查
obtain* [əb’teɪn] v. 获得
confirm* [kən’fɜːm] v. 确认;证实。
perform/re-perform* [pə’fɔːm]/ [ˌrɪpə’fɔːm] v. 执行，履行;/重做，重新执行
e.g. Re-performance, this is the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal control.
【译】重新执行，是指注册会计师独立执行原本作为被审计单位内部控制组成部分的程序或控制。
【记忆小窍门】在财经专业英语中，某些词汇根据需要，往往采用构词法中的前后缀辅以表达。我们常见的前缀之一为：re-，意为“again”，表示“再一次，重复”的意思。例如：
Review = re + view = 复核，检查;回顾;评论;复习
Recalculate = re + calculate = 重新计算
Replace = re + place = 替换，取代，代替
Rework = re + work = 返工
identify* [aɪ’dentɪfaɪ] v. 识别;认同，确定;一致
