English

Question 1

Justify any departure

Answer 1

合理解釋任何的偏差

Question 2

corroborate
/
corroborative

Answer 2

證實
/
確定的、確鑿的

@9932

Question 3

are confined to

Answer 3

侷限於

@4613

Question 4

The adoption of sound accounting polices

Adoption

Sound

Answer 4

Adoption 採用

Sound 穩健的、合理的 adj.

@4613

Question 5

implication part

Answer 5

隱含、包含的一部分
理所當然，無需特地別聲明的

Question 6

Convention

Answer 6

公約、慣例

@5899

Question 7

Pervasive

Answer 7

廣泛的、全面影響的

Question 8

appended to

Answer 8

附加於

@14974

Question 9

alleviate

Answer 9

緩解

@14974

Question 10

omit (v.)
/
omission (adj.)

Answer 10

遺漏、省略

Question 11

purport to

Answer 11

意指、聲稱

@2860

Question 12

terminology

Answer 12

專有名詞

Question 13

successor
/
predecessor

Answer 13

繼任者
/
前任

Question 14

an actuary

Answer 14

精算師

Question 15

vicarious liability

Answer 15

連帶責任

@2673

Question 16

Establish whether….are presented

Answer 16

確認是否….存在

@12552

Question 17

dominated by

Answer 17

由…主導 / 控制

@2875

Question 18

coordinate

Answer 18

協調

@TBS-6001

Question 19

despite continued reservation on …. after ….

Answer 19

儘管在….後，仍心存保留（疑慮）

@7567

Question 20

dissenting

Answer 20

持不同意見的

@7567

Question 21

interpret

Answer 21

解釋、詮釋

@4840

Question 22

Agree the number of …..
agree

Answer 22

核對、比對

@16323

Question 23

interpret the provisions

Answer 23

解釋條款

@6203

Question 24

dissemination of information

Answer 24

資訊傳達

COSO Internal control-
Information and Communication
@10401

Question 25

Perception

Answer 25

觀念、看法

@2761

Question 26

embody in

Answer 26

收錄在、包含在

@3031

Question 27

exception report

Answer 27

異常報告

@6747

Question 28

Perpetrate and conceal errors and frauds

Answer 28

犯下並掩蓋
錯誤與欺詐

@2473

Question 29

susceptibility of the accounting records to intentional manipulation, alterations and misapplication

Answer 29

會計紀錄容易受到

susceptibility 容易受到…
alteration 更改

@2982
@6350

Question 30

embezzlement
；
defalcation
；
diversion

Answer 30

盜用、侵佔
；
挪用資金@17581
；
轉移 @2598

Question 31

overlook

Answer 31

忽視

@2863

Question 32

circumvention of control

Answer 32

規避控制

@6270

Question 33

incorporating

Answer 33

納入、包含

@12578

Question 34

persuasive

Answer 34

令人信服的

@7698

Question 35

stratify
stratification

Answer 35

分層、分類

@2607

Question 36

forged document

Answer 36

偽造文書

@2596

Question 37

concurrence

Answer 37

贊同、意見一致

@2311

Question 38

It is not warrented

Answer 38

這是不恰當的

Question 39

incidental

Answer 39

附帶的；非主要的

@3102

Question 40

without merits

Answer 40

沒有根據
@2845

Question 41

is nominal in amount

Answer 41

微不足道的金額
@2845

Question 42

caveat

Answer 42

但書、保留條件、提醒

@3603

Question 43

inconsequential

Answer 43

不重要的；
無足輕重的

@6342

Question 44

usefulness

Answer 44

用途、用處

@2974