35-5 audit evidence['evɪd(ə)ns] * 審計證據
e.g. Audit evidence is all of the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.
【譯】審計證據是指注冊會計師為了得出審計結論、形成審計意見而使用的所有信息。
【講解】
arrive at 到達某處(具體)，到達某點(抽象)。在表達具體物理地點時，at后面接“小地方”;若接介詞in，則后面接“大地方”。
e.g.
Ø arrive at the rail station
Ø arrive in Beijing
35-6 audit resources[ri'zɔ:siz]* 審計資源
36.audit risk 審計風險
36-1 inherent risk* 固有風險
36-2 control risk* 控制風險
36-3 detection risk* 檢查風險
36-4 risk of material misstatements* 重大錯報風險
Audit risk = Inherent risk × Control risk × Detection risk
Risk of material misstatement is made up of inherent risk and control risk.
e.g. Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. It is a function of the risk of material misstatement (inherent risk and control risk) and the risk that auditor will not detect such misstatement (detection risk).
【譯】注冊會計師審計風險是指財務報表存在重大錯報時注冊會計師發表不恰當審計意見的可能性。審計風險取決于重大錯報風險(固有風險和控制風險)和未查出該錯報風險(檢查風險)。
【講解】
(1)risk of material misstatements，通常縮寫為RMM
(2)function ['fʌŋ(k)ʃ(ə)n] n. 函數，職能，功能
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