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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 Qhc; Zl  
A! HJ  
  Materiality, true and fair presentation, reasonable assurance 5=#d#dDc  
  物质性,真实公平的描述,合理的保证 I"3C/ pU2  
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  Appointment, removal and resignation of auditors YtWw)IK  
  审计人员的的任命、免职和辞职 ]' Ho)Q  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <pHm=q/U  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `\;Z&jlpT  
@^ -Y&N!b=  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f`/('}t  
  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 |%F4`gz8KP  
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  Engagement letter "cBqZzkk9j  
  约定书(委托书) hp9LV2_5  
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  2. Planning and risk assessment _TsN %)m  
  规划和风险评估 oZ tCx  
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  General principles >s"/uo  
  一般原则 >C6S2ISSz  
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  Plan and perform audits with an attitude of professional skepticism {}Is&^3Z  
  持专业的怀疑态度计划和执行审计工作 y6[le*T  
u'_}4qhCC;  
  Audit risks = inherent risk ×control risk ×detection risk Y0EX{oxt1  
  审计风险=内在风险×控制风险×检查风险 H6j t[  
|?g-8":H8P  
  Risk-based approach w4TQ4 Y  
  基于风险的办法 Y(kf<Wo  
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  Understanding the entity and knowledge of the business U Xpp1/d|e  
  了解商业的实质和知识 ' F9gp!s8~  
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  Assessing the risks of material misstatement and fraud ZxT E(BQv  
  评估材料错报和舞弊的风险 Y&Fg2_\">  
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  Materiality (level), tolerable error M a$~B0!;s  
  重要性(级别),可容忍误差 Ny $3$5/  
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  Analytical procedures \ ya@9OA  
  分析程序 H2 #o X  
g9VY{[ V  
  Planning an audit lA/-fUA  
  规划审计工作 D^.  c:  
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  Audit documentation: working papers xYYa%PhIC  
  审计文件:工作底稿 j_<!y(W  
`t)9u^[<(  
  The work of others L2EQ 9i'[  
  其他机构的文件 )&>W/56/  
N AY3.e  
  Rely on the work of experts },JJ!3  
  依靠专家的工作 Ow4(1eE_  
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  Rely on the work of internal audit 5BXku=M  
  依靠内部审计工作 =dKjTBR S'  
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  3. Internal control a4 N f\7  
  内部控制 a <?~1pWtc  
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  The evaluation of internal control systems vMEN14;yH_  
  对内部控制系统的评估 `kQosQV  
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  Tests of control u4SL:IH{D  
  控制测试 ;xzaW4(3  
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  Substantive procedures (time, nature, extent) [*zg? ur  
  实质性程序(时间,性质,程度) !1=OaOT  
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  Transaction cycles: revenue, purchases, inventory, etc. ~).D\Q\  
  交易周期:收入,采购,库存等。 U-fxlg|-C  
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  4.Audit evidence j+ -r(lZ  
  审计证据 \2a;z<(  
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  Obtain sufficient, appropriate audit evidence =tt3nfZ9  
  获取足够、适当的审计证据 eeCG#NFY5  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C2v_] ,]  
  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 ^OWG9`p+  
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  The audit of specific items MAFdJ +n#  
  审计的具体项目 -~ ~h1  
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  Receivables: confirmation 5{V"!M+<  
  应收帐款:确认 0,ryy,2  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties c5WMN.z  
  存货:数量,减值,第三方持有存货的确认 Y&O2;q/B  
LiT%d  
  Payables: supplier statement reconciliation, confirmation |3,WiK='  
  应付帐款:供应商的申明一致,确认 H@xS<=:lM  
{ E Ay~lo  
  Bank and cash: bank confirmation jj]\]6@+P  
  银行存款和现金:银行的确认 Muk J^h*V  
uWdF7|PN7  
  Auditing sampling /v5A)A$7  
  审计抽样 ,*6K3/kW  
PZ8,E{V  
5.Review 7<WS@-2I#  
  复核 70R6:  
[C6ba{9 B  
  Subsequent events ?}s;,_GH  
  随后发生的事件 L@(. i  
~KS@Ulrox  
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  Going concern [d[w/@  
  持续关注 8N'hG,  
~bb6NP;'L  
  Management representations B0Wf$ s^7t  
  与管理层的交涉沟通 ^{Mq J\S7H  
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  Audit finalization and the final review: unadjusted differences _< .VP  
  审核定稿和最后审查:未经调整的差异 3qe`#j  
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  6. Reporting ?{f6su@rW  
  报告 nA,=g'7S  
学会计论坛bbs.xuekuaiji.com d|NW&PG  
  Appendix Y%"$v0D  
  附录 'M"z3j]m-,  
  Audit procedure %(eQ1ir+  
  审计程序 :gwmk9LZ  
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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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