握充分信息的第三方,认为你的客观性受到了损害。注册会计师应保持独立,实质上的独立
性和形式上的独立性,避免任何影响客观性的关系。
【例句
6】Generally, it is not compulsory to confirm the accounts payable,
because confirmation can't ensure to find out the unrecorded accounts
payable and auditors can get such external documents as the purchase
invoice to prove the amount of the accounts payable.
【分析】状语修饰整个句子,
it is + adj +to do sth(it 作为不定式的形式主语,避免
主语过长,头重脚轻),不定式做主语,原因状语从句,不定式做宾语,并列句,
get sth
to do sth 不定式做宾补
一般情况下,并非必须函证应付账款,这是因为函证不能保证查出未记录的应付账款
况且注册会计师能够取得采购发票等外部凭证来证实应付账款的余额。
【例句
7】To assess the risk of material misstatement the auditor first of all
assesses the unique operating environment of the client. This is the root
cause of misstatement and is often referred to as inherent risk. Secondly the
auditor considers how the client’s control systems, particularly financial ones,
prevent and detect those misstatements. This is referred to as control risk.
【分析】不定式做状语,并列句,状语(
first of all, secondly),宾语从句,插入语-
同位语,被动语态
为了评价重大错报风险,注册会计师首先要评价客户的独特的经营环境,这往往是错
报的根本原因,通常被称为固有风险。其次注册会计师要考虑客户的控制制度,尤其是财务
控制制度如何防止和发现这些错报,也就是控制风险。
【 例 句
8 】 Organizations generally develop strategies at three different
levels: corporate, competitive ( business unit ) and functional ( within a
business ) . Corporate strategy considers the big picture, determines the
appropriate mix (合适的组合)of businesses, and identifies where (in what
markets ) the firm competes. Competitive and functional strategies more
tactically focused on how the organization will compete in a given industry.
【分析】并列,比较级,宾语从句,介词短语
企业战略的三个层次:公司战略,竞争战略(业务单位战略),职能战略。公司战略从
宏观考虑,确定公司如何在市场上竞争的合适的组合。竞争战略和职能战略则侧重于战术上
的以及在特定市场上竞争的活动。
【 例 句
9 】 The risk identification procedure is not a continuous one,
therefore, once a risk is identified, the company must monitor the risk and
constantly make adjustments if necessary.
【分析】结果状语,插入语,条件状语,主语
+be 省略
风险识别程序不是连续的,一旦风险被识别,企业必须对风险进行监察,并在需要时
不断作出调整。
【例句
10】In order to understand and meet/satisfy the need of consumers,
we can analyze the market from three strategic aspects, namely, consumer
segmentation, consumer motivation and unmet consumer needs
【分析】不定式做状语,插入语
为了解和满足消费者,可从三个战略问题来进行分析:即消费细分、消费动机以及消费
者未满足的需求
【例句
11】Strength and weakness in the internal environment are unique