Unit 1 Auditing
Fundamentals to Audit
第二部分 審計基本原理
justify* [’dʒʌstɪfaɪ] v. 證明……是正當的
justification [dʒʌstɪfɪ’keɪʃ(ə)n] n. 理由;認為有理
e.g. An auditor may disclose information which would otherwise be confidential if disclosure can be justified in the “public interest”.
【譯】注冊會計師可以對外披露本該保密的信息，如果該披露可被證實符合公眾利益。
omission* [ə(ʊ)’mɪʃ(ə)n] n. 漏報
e.g. Information is generally considered to be material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
【譯】如果某項信息的漏報或錯報可能影響財務報表使用者依據財務報表作出的經濟決策，則該項信息通常被認為是重大的。
