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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 PLCm\Oh$l  
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  Materiality, true and fair presentation, reasonable assurance [l}H:%O,  
  物质性,真实公平的描述,合理的保证 q0.!T0i  
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  Appointment, removal and resignation of auditors oD2:19M@p  
  审计人员的的任命、免职和辞职 %*D=ni#(sT  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r2-iISxg+  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z"`w>c.  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &*`dRIQ]  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Rl?1|$%  
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  Engagement letter .?Eb{W)^br  
  约定书(委托书) @6;OF5VsQ  
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  2. Planning and risk assessment qc8Ge\3s  
  规划和风险评估 Y{} ub]i  
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  General principles cMT7Bd  
  一般原则 v;,W ^#`  
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  Plan and perform audits with an attitude of professional skepticism #C9f?fnM  
  持专业的怀疑态度计划和执行审计工作 MBWoPK  
TU|#Pz7n-Z  
  Audit risks = inherent risk ×control risk ×detection risk (\6E.Z#  
  审计风险=内在风险×控制风险×检查风险 kWr1>})'  
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  Risk-based approach #u&fUxM:AS  
  基于风险的办法 lp`j3)  
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  Understanding the entity and knowledge of the business 6n9/`D!  
  了解商业的实质和知识 9g6$"',H  
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  Assessing the risks of material misstatement and fraud !>48`o ^  
  评估材料错报和舞弊的风险 v=k+MvX  
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  Materiality (level), tolerable error P(aBJ*((~  
  重要性(级别),可容忍误差 FB6Lz5:Vf  
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  Analytical procedures |8 ` }8vo)  
  分析程序 ZF7n]LgSc&  
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  Planning an audit Cy-p1s  
  规划审计工作 ~XR ('}5D  
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  Audit documentation: working papers c.>f,vtcn  
  审计文件:工作底稿 Ii0\ Skb  
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  The work of others ?`RlYu  
  其他机构的文件 Uu7]`Ul  
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  Rely on the work of experts , z\Qd07u  
  依靠专家的工作 8ZtJvk`  
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  Rely on the work of internal audit .gO|=E"  
  依靠内部审计工作 @Ou H=<YN  
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  3. Internal control Y-it3q'Z  
  内部控制 |k}<Zz1UM  
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  The evaluation of internal control systems "`M~=RiI  
  对内部控制系统的评估 xP\s^]e  
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  Tests of control N8 2 6xvA  
  控制测试 ;1&"]N%  
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  Substantive procedures (time, nature, extent) -nGcm"'6F  
  实质性程序(时间,性质,程度) b%l H=u  
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  Transaction cycles: revenue, purchases, inventory, etc. R+!U.:-yz  
  交易周期:收入,采购,库存等。 7rD 8  
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  4.Audit evidence d>[i*u,]/  
  审计证据 0(i3RPIj\  
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  Obtain sufficient, appropriate audit evidence (Z<@dkO?)  
  获取足够、适当的审计证据 k<*v6 sNs;  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0[UI'2  
  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 C]b:#S${  
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  The audit of specific items M"*NV(".g  
  审计的具体项目 [pU(z'caS  
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  Receivables: confirmation Y T-ua{ .^  
  应收帐款:确认 pj_W^,*/  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties bIm4s  
  存货:数量,减值,第三方持有存货的确认 cn}15JHdR  
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  Payables: supplier statement reconciliation, confirmation  8s22VL  
  应付帐款:供应商的申明一致,确认 G^{~'TZv%  
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  Bank and cash: bank confirmation 6r"NU`1A;r  
  银行存款和现金:银行的确认 oI#TjF  
l^I? @{W  
  Auditing sampling SE*;6&yL  
  审计抽样 tD`^qMua  
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5.Review ,q%X`F rc  
  复核 -`8@  
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  Subsequent events Mq~E'g4#  
  随后发生的事件 MR|A_e^x  
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  Going concern 4U\>TFO  
  持续关注 6<@ mB Z  
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  Management representations O-[YU%K3?  
  与管理层的交涉沟通 r1F5'?NZ(0  
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  Audit finalization and the final review: unadjusted differences hpQ #`rhn  
  审核定稿和最后审查:未经调整的差异 kKRu]0J~[  
Z42q}Fhm*R  
L [PqEN\i  
  6. Reporting <mP_K^9c  
  报告 ^5MM<73  
学会计论坛bbs.xuekuaiji.com }WJX Q@  
  Appendix 1/1oT  
  附录 H,<CR9@(5d  
  Audit procedure FS8l}t  
  审计程序 xj33g6S  
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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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