Unit 1 Auditing
Fundamentals to Audit
第二部分 審計(jì)基本原理
justify* [’dʒʌstɪfaɪ] v. 證明……是正當(dāng)?shù)?BR> justification [dʒʌstɪfɪ’keɪʃ(ə)n] n. 理由;認(rèn)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(cè)會(huì)計(jì)師可以對(duì)外披露本該保密的信息，如果該披露可被證實(shí)符合公眾利益。
omission* [ə(ʊ)’mɪʃ(ə)n] n. 漏報(bào)
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(xiàng)信息的漏報(bào)或錯(cuò)報(bào)可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策，則該項(xiàng)信息通常被認(rèn)為是重大的。
Fundamentals to Audit
第二部分 審計(jì)基本原理
justify* [’dʒʌstɪfaɪ] v. 證明……是正當(dāng)?shù)?BR> justification [dʒʌstɪfɪ’keɪʃ(ə)n] n. 理由;認(rèn)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(cè)會(huì)計(jì)師可以對(duì)外披露本該保密的信息，如果該披露可被證實(shí)符合公眾利益。
omission* [ə(ʊ)’mɪʃ(ə)n] n. 漏報(bào)
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(xiàng)信息的漏報(bào)或錯(cuò)報(bào)可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策，則該項(xiàng)信息通常被認(rèn)為是重大的。