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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 A1x?_S"a  
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  Materiality, true and fair presentation, reasonable assurance zb Z0BD7e  
  物质性,真实公平的描述,合理的保证 J3cbDE%^m  
&'9 Jy'(X  
  Appointment, removal and resignation of auditors ^Fgmwa'  
  审计人员的的任命、免职和辞职 !vHUe*1a{  
c?5e|dZz  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~]BxM9  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 61>@-55k9  
.ICGGC`O  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q~<$'j  
  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 ZP5.?A-=C  
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  Engagement letter .%;UP7g  
  约定书(委托书) 5$0@f`sj  
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  2. Planning and risk assessment 'S\YNLqQ  
  规划和风险评估 n; ;b6s5  
Rok` }t  
  General principles 6"C$]kF?  
  一般原则 EaGh`*"w(7  
% \Nfj) 9  
  Plan and perform audits with an attitude of professional skepticism Z?|\0GR+`5  
  持专业的怀疑态度计划和执行审计工作 =FQ]eb*  
Q-fi( UP  
  Audit risks = inherent risk ×control risk ×detection risk 8?!=/Sc  
  审计风险=内在风险×控制风险×检查风险 W-zD1q~0?  
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  Risk-based approach z8FeL5.(  
  基于风险的办法 #jn6DL@[{  
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  Understanding the entity and knowledge of the business 2i`N26On  
  了解商业的实质和知识 We% -?l:"  
k/hE68 <6i  
  Assessing the risks of material misstatement and fraud JPW+(n|g  
  评估材料错报和舞弊的风险 7sZVN  
5fuOl-M0W  
  Materiality (level), tolerable error X>l  
  重要性(级别),可容忍误差 U,S&"`a  
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  Analytical procedures v8p-<N)  
  分析程序  *e{d^  
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  Planning an audit *.4;7#  
  规划审计工作 cLR02  
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  Audit documentation: working papers j/_@~MJBt  
  审计文件:工作底稿 Cp(,+ dD  
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  The work of others {` Bgxej f  
  其他机构的文件 -I4-K%%B`  
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  Rely on the work of experts X+"8yZz3?  
  依靠专家的工作 Ex^|[iV  
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  Rely on the work of internal audit &o*/6X  
  依靠内部审计工作 SFAh(+t  
g &~T X  
  3. Internal control 1^rODfY0  
  内部控制 l&cYN2T b  
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  The evaluation of internal control systems } _Yk.@J5  
  对内部控制系统的评估 //*>p  
e. 9oB<Etp  
  Tests of control ^,[V;3  
  控制测试 . OA_)J7  
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  Substantive procedures (time, nature, extent) rf1Us2vp  
  实质性程序(时间,性质,程度) 0Pw?@uV  
cU7 c}?J<  
  Transaction cycles: revenue, purchases, inventory, etc. S?*pCJ0  
  交易周期:收入,采购,库存等。 U&#1qRm\h  
#|`/K[.xd%  
jz(}P8  
  4.Audit evidence i9fK`:)  
  审计证据 'V=w?G 5  
v{9< ATi  
  Obtain sufficient, appropriate audit evidence k r2V  
  获取足够、适当的审计证据 XmN3[j  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^pA|ubZ  
  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 OLpE0gZ.|`  
_ q`$W9M+k  
  The audit of specific items i~ D,  
  审计的具体项目 "2:]9j  
-#T?C ]}  
  Receivables: confirmation UV8,SSDTV  
  应收帐款:确认 oZ;u>MeZ  
x gP/BK2"  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Gr6XqO_  
  存货:数量,减值,第三方持有存货的确认 bj^YB,iSM  
A7@5lHMF  
  Payables: supplier statement reconciliation, confirmation b489sa  
  应付帐款:供应商的申明一致,确认 ~3 4Ly  
aV`4M VWOz  
  Bank and cash: bank confirmation TGx:#x*k  
  银行存款和现金:银行的确认 1L.H"  
]l.y/pRP5[  
  Auditing sampling o(5Xj$Z  
  审计抽样 RGy4p)z*+  
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5.Review KZ^W@*`D  
  复核 _ Js & _d  
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  Subsequent events Fa78yY+6  
  随后发生的事件 !X721lNP  
VaQqi>;\  
R:HF~}  
ImQ?<g8$  
{~7V A  
  Going concern `oH=O6  
  持续关注 $r})j~c  
xv;'27mUt  
  Management representations bQc-ryC+.  
  与管理层的交涉沟通 c0M=T  
)+T\LU  
  Audit finalization and the final review: unadjusted differences 4r5trquC  
  审核定稿和最后审查:未经调整的差异 `PK1zSr  
xKIzEN &  
=y.!Ny5A  
  6. Reporting L/,#:J  
  报告 '&4W@lvyz  
学会计论坛bbs.xuekuaiji.com =9@{U2 =l  
  Appendix  9')  
  附录 6FuZMasr*  
  Audit procedure !ckmNE0  
  审计程序 Yg@k +  
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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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