Unit 1 Auditing
Fundamentals to Audit
第二部分 審計基本原理
accountability* [əˌkaʊntə’bɪləti] n. 負責
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.
【譯】負責意即負責的特質或狀態，也就是被要求或期望就相關行為或決策來證明其適當性。它意味著為某人的行為接受相應責任的義務或意愿。
responsibility* [rɪˌspɒnsɪ’bɪlɪtɪ] n. 責任
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.
【譯】相關法律法規還可能對管理層評估持續經營能力的責任和相關財務報表披露作出具體規定。
【辨析】這兩個詞有時都翻譯為“責任”，但這種翻譯是不準確的。accountability準確的翻譯應為“負責”。比如說，諸葛亮派馬謖鎮守街亭，那么守住街亭就是馬謖的responsibility，街亭失守，諸葛亮揮淚斬馬謖，則是馬謖對其失職負責(accountability)。
stewardship [’stuɚdʃɪp] n. 管理工作;代理工作;管理人的職位及職責
e.g. Stewardship refers to the duties and obligations of a person who manages another person’s property.
【講解】
duty [’djuːtɪ] n. 責任，義務;(稅收)關稅
those charged with governance* 公司治理層
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.
【譯】阻止和檢查舞弊是管理層和治理層的職責，內部審計人員也可發揮作用。
【講解】
have a role to play 扮演某種角色，起到作用
deficiency [dɪ’fɪʃ(ə)nsɪ] n. 缺乏，不足;缺陷，缺點
enhance the credibility 增強可信性
exemption [ɪɡ’zempʃn] n. 豁免，免除;免稅
