35-5 audit evidence['evɪd(ə)ns] * 審計(jì)證據(jù)

　　e.g. Audit evidence is all of the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.

　　【譯】審計(jì)證據(jù)是指注冊(cè)會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見(jiàn)而使用的所有信息。

　　【講解】

　　arrive at 到達(dá)某處(具體)，到達(dá)某點(diǎn)(抽象)。在表達(dá)具體物理地點(diǎn)時(shí)，at后面接“小地方”;若接介詞in，則后面接“大地方”。

　　e.g.

　　Ø arrive at the rail station

　　Ø arrive in Beijing

　　35-6 audit resources[ri'zɔ:siz]* 審計(jì)資源

　　36.audit risk 審計(jì)風(fēng)險(xiǎn)

　　36-1 inherent risk* 固有風(fēng)險(xiǎn)

　　36-2 control risk* 控制風(fēng)險(xiǎn)

　　36-3 detection risk* 檢查風(fēng)險(xiǎn)

　　36-4 risk of material misstatements* 重大錯(cuò)報(bào)風(fēng)險(xiǎn)

　　Audit risk = Inherent risk × Control risk × Detection risk

　　Risk of material misstatement is made up of inherent risk and control risk.

　　e.g. Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. It is a function of the risk of material misstatement (inherent risk and control risk) and the risk that auditor will not detect such misstatement (detection risk).

　　【譯】注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)是指財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)時(shí)注冊(cè)會(huì)計(jì)師發(fā)表不恰當(dāng)審計(jì)意見(jiàn)的可能性。審計(jì)風(fēng)險(xiǎn)取決于重大錯(cuò)報(bào)風(fēng)險(xiǎn)(固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn))和未查出該錯(cuò)報(bào)風(fēng)險(xiǎn)(檢查風(fēng)險(xiǎn))。

　　【講解】

　　(1)risk of material misstatements，通常縮寫(xiě)為RMM

　　(2)function ['fʌŋ(k)ʃ(ə)n] n. 函數(shù)，職能，功能

　　編輯推薦：2013年注冊(cè)會(huì)計(jì)師考試英語(yǔ)輔導(dǎo)匯總

　　課程輔導(dǎo)：2013年注會(huì)HD高清課件全新上線　業(yè)內(nèi)頂級(jí)講師聚首助你輕松拿證