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[专业英语]注会审计英语试题 [复制链接]

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离线weiyun3057
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2012-01-05
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
1. Assurance engagements and external audit   保证约定和外部审计 ,ICn]P dz@  
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  Materiality, true and fair presentation, reasonable assurance E@} NV|90  
  物质性,真实公平的描述,合理的保证 SLsw '<  
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  Appointment, removal and resignation of auditors T5<851rH  
  审计人员的的任命、免职和辞职 (D5sJ$&E@\  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :o"9x,  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xa"8"8  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ./l^Iz&0  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Acix`-<  
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  Engagement letter V vFMpPi  
  约定书(委托书) %noByq,?  
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  2. Planning and risk assessment <@4 48,9&  
  规划和风险评估 ](@HPAG]  
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  General principles 4it^-M  
  一般原则 tg~@(IT}j  
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  Plan and perform audits with an attitude of professional skepticism fFe{oR   
  持专业的怀疑态度计划和执行审计工作 z?3t^UPW  
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  Audit risks = inherent risk ×control risk ×detection risk 3bN]2\   
  审计风险=内在风险×控制风险×检查风险 % S vfY{  
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  Risk-based approach 93[ &'  
  基于风险的办法 7B@ 1[  
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  Understanding the entity and knowledge of the business *Ei(BrL/;  
  了解商业的实质和知识 %a\L^w)Xn  
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  Assessing the risks of material misstatement and fraud ?:AD&Dn  
  评估材料错报和舞弊的风险 eJ ;a}{ 4%  
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  Materiality (level), tolerable error ^0tO2$  
  重要性(级别),可容忍误差 7TU(~]Z  
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  Analytical procedures 3 BQZ[%0@  
  分析程序 k[Ue}L|  
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  Planning an audit wl.a|~-  
  规划审计工作 x@LNjlP  
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  Audit documentation: working papers =pk5'hBAi  
  审计文件:工作底稿 FQh8(^(  
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  The work of others dTrz7ayH  
  其他机构的文件 259 R5X<V  
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  Rely on the work of experts MHqk-4Mz  
  依靠专家的工作 v$)ZoM6E  
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  Rely on the work of internal audit : *8t,f~s^  
  依靠内部审计工作 <ebC]2j8cK  
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  3. Internal control  NIh?2w"\  
  内部控制 `e[>S  
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  The evaluation of internal control systems }h+{>{2j  
  对内部控制系统的评估 &WKA g:^k)  
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  Tests of control [pxC3{|d$  
  控制测试 SpC6dkxD\  
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  Substantive procedures (time, nature, extent) j"r7M|Z+V  
  实质性程序(时间,性质,程度) /T<))@$  
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  Transaction cycles: revenue, purchases, inventory, etc. 6o)RsxN eu  
  交易周期:收入,采购,库存等。 ,(3oAj\  
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  4.Audit evidence @j<Q2z^  
  审计证据 `$t|O&z  
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  Obtain sufficient, appropriate audit evidence z 4qEC  
  获取足够、适当的审计证据 8J)Kn4jq  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /hSEm.<  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;_ S D W  
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  The audit of specific items Wud-(19  
  审计的具体项目 7{lWg x  
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  Receivables: confirmation ] ^53Qbrv  
  应收帐款:确认 l T#WM]  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties <Rfx`mn  
  存货:数量,减值,第三方持有存货的确认 &3$FkU^F6  
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  Payables: supplier statement reconciliation, confirmation !u;gGgQF  
  应付帐款:供应商的申明一致,确认 ~ycWc Zi>  
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  Bank and cash: bank confirmation w7c0j If{  
  银行存款和现金:银行的确认 twhT6wz"  
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  Auditing sampling y3':x[d  
  审计抽样 \M;cF "e-S  
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5.Review Y;"jsK{$  
  复核 +4+c zfz  
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  Subsequent events ITy/h]0  
  随后发生的事件 ^Y%<$IFG  
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  Going concern >a bp se  
  持续关注 ZH<qidpR  
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  Management representations Zrzv';  
  与管理层的交涉沟通 #qARcxbK|  
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  Audit finalization and the final review: unadjusted differences NiMsAI@j  
  审核定稿和最后审查:未经调整的差异 kjDmwa+91T  
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  6. Reporting \Xe{vlo>h  
  报告 4+89 M  
学会计论坛bbs.xuekuaiji.com SkmKf~v  
  Appendix 9 e|[9  
  附录 Re s4;C  
  Audit procedure A-, hm=?  
  审计程序 h j\A-Yf  
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只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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