短信预约提醒成功
第五部分:Common Verbs for Auditing (审计常用动词)
166.observe* [əb'zɜːv] v. 观察;遵守 observation n. 观察;遵守
e.g. Observe and evaluate whether proper segregation of duties is operating.
【译】观察并评估是否进行了恰当的职责分离。
167.trace* [treɪs] v. 追溯; n. 痕迹,踪迹
168.restrict* [rɪ'strɪkt] v. 限制
169.investigate* [ɪn'vestɪgeɪt] v. 调查,研究
170.vouch* [vaʊtʃ] v. 审核,核定
171.ascertain* [ˌæsə'teɪn] v. 确定,查明
172.check* [tʃek] v. 检查; 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.
【译】应该将存货日常管理与存货检查的职责进行分离。
173.assess/evaluate* [ə'ses]/ [ɪ'væljʊeɪt] v. 评估
e.g. The auditor cannot reach an opinion until all evidence has been assessed, including written representations from management.
【译】只有对包括管理层书面声明在内的审计证据进行评估后,注册会计师才可给出审计意见。
【讲解】
not…until… 直到……才……
174.supervise* ['suːpəvaɪz; 'sjuː-] v. 监督,指导 supervision [ˌsuːpə'vɪʒn; ˌsjuː-] n. 监督,管理
175.approve* [ə'pruːv] v. 批准,同意
176.test* [test] v. 测试
177.number* ['nʌmbə] v. 编号;计入 n. 数,数字;号码
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