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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 =b[q<p\  
d;WXlE;  
  Materiality, true and fair presentation, reasonable assurance /IyCvo  
  物质性,真实公平的描述,合理的保证 *7:HO{P>Y  
8CN~o|uN  
  Appointment, removal and resignation of auditors +u]L# ].;  
  审计人员的的任命、免职和辞职 =VPJ m\*V  
aFtL_# U  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (Aw!K`0Y1  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 } D0Y8  
6$_//  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H;=++Dh  
  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 8@Hl0{q  
SJ;Kjq.Qo  
  Engagement letter ,~^BoH}  
  约定书(委托书) 3Z-N*bhC  
dPO|x+N,  
  2. Planning and risk assessment 0 $_0T  
  规划和风险评估 />[X k  
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  General principles 'H.,S_v1x  
  一般原则 'awZ-$#  
.L'eVLQe  
  Plan and perform audits with an attitude of professional skepticism ._5"FUg  
  持专业的怀疑态度计划和执行审计工作 B jsF5~+\  
NP< {WL#  
  Audit risks = inherent risk ×control risk ×detection risk [S#QGB19  
  审计风险=内在风险×控制风险×检查风险 ^DWhIxBh  
6<N Q/*(/  
  Risk-based approach >wJt# ZB  
  基于风险的办法 y4Fuh nb>  
*^_ywqp  
  Understanding the entity and knowledge of the business _hbTxyj  
  了解商业的实质和知识 "O j2B|:s&  
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  Assessing the risks of material misstatement and fraud !w #x@6yq  
  评估材料错报和舞弊的风险 Sm(t "#dp  
oA'LQ  
  Materiality (level), tolerable error 9Vh>ty1|_  
  重要性(级别),可容忍误差 0b~{l;  
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  Analytical procedures "FfIq;  
  分析程序 i!+ Wv-  
#k*P/I~  
  Planning an audit ~w9.}   
  规划审计工作 Y]-7T-*+t  
O2 sAt3'  
  Audit documentation: working papers SB}0u=5  
  审计文件:工作底稿 +kN/-UsB  
Z;4pI@ u  
  The work of others bL9EX$P  
  其他机构的文件 Wo[*P\8  
rW<sQ0   
  Rely on the work of experts ,OilGTQ#  
  依靠专家的工作 =i:6&Y~VGq  
7B| #*IZe  
  Rely on the work of internal audit Ja(>!8H>@  
  依靠内部审计工作 z0Bw+& ^]}  
@& vtY._  
  3. Internal control dX8N7{"[  
  内部控制 r"uOf;m  
%@9pn1,  
  The evaluation of internal control systems r s?"pGz;  
  对内部控制系统的评估 K)!Nf.r$9  
}jWZqIqj  
  Tests of control 6}aH>(3!A  
  控制测试 c5f8pa *  
3+` <2TP  
  Substantive procedures (time, nature, extent) g k.c"$2  
  实质性程序(时间,性质,程度) j9XRC9   
X;D"}X4(E  
  Transaction cycles: revenue, purchases, inventory, etc. Pm* N!:u  
  交易周期:收入,采购,库存等。 Y Cbt(nmr  
tF@hH}{;  
/y~ "n4CK~  
  4.Audit evidence 5\6S5JyIL  
  审计证据 O?I~XM'S  
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  Obtain sufficient, appropriate audit evidence sVjM^y24  
  获取足够、适当的审计证据 UNB'Xjp}@  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =5QP'Qt{O  
  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 ci~pM<+  
Np?%pB!Q  
  The audit of specific items ? h*Ngbj>  
  审计的具体项目 "\]NOA*  
OB{d^e}  
  Receivables: confirmation Hi{1C"%  
  应收帐款:确认 r6#It$NU  
}#3'72  
  Inventory: counting, cut-off, confirmation of inventory held by third parties v|r=}`k=  
  存货:数量,减值,第三方持有存货的确认 X$<s@_#1  
OE=]/([  
  Payables: supplier statement reconciliation, confirmation NWt`X!  
  应付帐款:供应商的申明一致,确认 >%o\Ue  
,iQRf@#W_b  
  Bank and cash: bank confirmation /I>o6CI  
  银行存款和现金:银行的确认 !N@d51T=N  
9 Z 5!3  
  Auditing sampling ^lp#j;Df  
  审计抽样 ?^< E#2a  
[A.ix}3mm  
5.Review !M&Qca2  
  复核 (<"uV%1  
Z"T#"FDIr  
  Subsequent events A=z+@b6  
  随后发生的事件 /4}B}"`Sl=  
S-$N!G~!  
(pl|RmmDz  
el;eyGa  
0E5"}8  
  Going concern b,8\i|*!f  
  持续关注 v|&Nh?r  
v%=@_`Ht  
  Management representations Ig sK7wn  
  与管理层的交涉沟通 M'n2j  
YA:7^-Bv  
  Audit finalization and the final review: unadjusted differences B`)gXqBt  
  审核定稿和最后审查:未经调整的差异 (rHS2SA\5  
7l%]/`Y-  
R.FC3<TTv  
  6. Reporting !\Dl X |  
  报告 J ^y1=PM  
学会计论坛bbs.xuekuaiji.com M$9? {8m  
  Appendix @]rl2Qqe  
  附录 lD%Fk3  
  Audit procedure m=hlim;P,  
  审计程序 |A'y|/)#Z  
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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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