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第五部分:Common Verbs for Auditing (审计常用动词)
152.perform/re-perform* [pə'fɔːm]/ [ˌrɪpə'fɔːm] v. 执行,履行;/重做,重新执行
e.g. Re-performance, this is the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal control.
【译】重新执行,是指注册会计师独立执行原本作为被审计单位内部控制组成部分的程序或控制。
【记忆小窍门】在财经专业英语中,某些词汇根据需要,往往采用构词法中的前后缀辅以表达。我们常见的前缀之一为:re-,意为“again”,表示“再一次,重复”的意思。例如:
Review = re + view = 复核,检查;回顾;评论;复习
Recalculate = re + calculate = 重新计算
Replace = re + place = 替换,取代,代替
Rework = re + work = 返工
153.obtain* [əb'teɪn] v. 获得
154.confirm* [kən'fɜːm] v. 确认;证实。
155.identify* [aɪ'dentɪfaɪ] v. 识别;认同,确定;一致
156.describe* [dɪ'skraɪb] v. 描述
157.explain* [ɪk'spleɪn; ek-] v. 解释;说明
158.review* [rɪ'vjuː] n. & v. 复核,检查;回顾
159.reconcile* ['rek(ə)nsaɪl] v. 调节;使一致
160.inspect* [ɪn'spekt] v. 检查
161.verify* ['verɪfaɪ] v. 证实,核实;查证,验证
162.examine* [ɪg'zæmɪn; eg-] v. 检查,检测。(通常可与inspect,check替换使用)
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.
【译】用于支付工资的银行账户也应进行检查,以确定工资是否支付给同一账户。
163.scrutinize* ['skrutənaɪz] v. 仔细检查,彻底检查
164.calculate/recalculate* ['kælkjʊleɪt]/[riː'kælkjʊleɪt] v.计算/重算,重新计算
165.disclose* [dɪs'kləʊz] v. 披露;揭示
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