Unit 1 Auditing
Common Verbs for Auditing
第五部分 審計常用動詞
ascertain* [ˌæsə’teɪn] v. 確定，查明
check* [tʃek] v. 檢查; 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.
【譯】應該將存貨日常管理與存貨檢查的職責進行分離。
assess/evaluate* [ə’ses]/ [ɪ’væljʊeɪt] v. 評估
e.g. The auditor cannot reach an opinion until all evidence has been assessed, including written representations from management.
【譯】只有對包括管理層書面聲明在內的審計證據進行評估后，注冊會計師才可給出審計意見。
【講解】
not…until… 直到……才……
supervise* [’suːpəvaɪz; ’sjuː-] v. 監督，指導 supervision [ˌsuːpə’vɪʒn; ˌsjuː-] n. 監督，管理
approve* [ə’pruːv] v. 批準，同意
test* [test] v. 測試
number* [’nʌmbə] v. 編號;計入 n. 數，數字;號碼
restrict* [rɪ’strɪkt] v. 限制
trace* [treɪs] v. 追溯; n. 痕跡，蹤跡
observe* [əb’zɜːv] v. 觀察;遵守 observation n. 觀察;遵守
e.g. Observe and evaluate whether proper segregation of duties is operating.
【譯】觀察并評估是否進行了恰當的職責分離。
investigate* [ɪn’vestɪgeɪt] v. 調查，研究
vouch* [vaʊtʃ] v. 審核，核定
verify* [’verɪfaɪ] v. 證實，核實;查證，驗證
examine* [ɪg’zæmɪn; eg-] v. 檢查，檢測。(通常可與inspect，check替換使用)
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.
【譯】用于支付工資的銀行賬戶也應進行檢查，以確定工資是否支付給同一賬戶。
scrutinize* [’skrutənaɪz] v. 仔細檢查，徹底檢查
calculate/recalculate* [’kælkjʊleɪt]/[riː’kælkjʊleɪt] v.計算/重算，重新計算
disclose* [dɪs’kləʊz] v. 披露;揭示
