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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 `0D+ x  
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  Materiality, true and fair presentation, reasonable assurance Dp8(L ]6  
  物质性,真实公平的描述,合理的保证 uw]Jm"=w  
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  Appointment, removal and resignation of auditors f+ &yc '[  
  审计人员的的任命、免职和辞职 M%/D:0  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W3b\LnUa  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H\T h4teE  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '5%DKz  
  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 vj pe'zx  
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  Engagement letter 4J  s>yP  
  约定书(委托书) dZ*o H#B  
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  2. Planning and risk assessment 4?Io@[7A)  
  规划和风险评估 $a G'.0HW  
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  General principles =GF+ hM/~  
  一般原则 Vr'Z5F *@  
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  Plan and perform audits with an attitude of professional skepticism UxW ~yk  
  持专业的怀疑态度计划和执行审计工作 X*T9`]l6  
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  Audit risks = inherent risk ×control risk ×detection risk aUnm9u r  
  审计风险=内在风险×控制风险×检查风险 MIgIt"M jz  
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  Risk-based approach -Jhf]  
  基于风险的办法 {PU[MHZF  
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  Understanding the entity and knowledge of the business m2;%|QE(  
  了解商业的实质和知识  z# y<QH  
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  Assessing the risks of material misstatement and fraud t/3veDh@  
  评估材料错报和舞弊的风险 Z5\6ca  
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  Materiality (level), tolerable error Uc4 r  
  重要性(级别),可容忍误差 ! M bRI  
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  Analytical procedures P5N"7/PfW  
  分析程序 4ngiad6bR  
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  Planning an audit CTwP{[%Pk  
  规划审计工作 :A[ Gtc(_  
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  Audit documentation: working papers Hw Db &pP"  
  审计文件:工作底稿 w:qwU\U>x  
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  The work of others `p!.K9r7   
  其他机构的文件 h.67] U7m  
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  Rely on the work of experts PgVM> _nHk  
  依靠专家的工作 !l'Zar  
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  Rely on the work of internal audit 4F'@yi^Gt  
  依靠内部审计工作 ^0r @",  
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  3. Internal control G",+jR]  
  内部控制 }\1V;T  
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  The evaluation of internal control systems  "d A"N$  
  对内部控制系统的评估 rIu>JyC"p  
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  Tests of control blLX ncyD  
  控制测试 v'|Dj^3[  
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  Substantive procedures (time, nature, extent) Ngg (<ZN  
  实质性程序(时间,性质,程度) [x@iqFO9  
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  Transaction cycles: revenue, purchases, inventory, etc. F.JE$)B2EX  
  交易周期:收入,采购,库存等。 p}C3<[Nk  
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  4.Audit evidence ^fRA$t  
  审计证据 I+}h+[W  
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  Obtain sufficient, appropriate audit evidence y M>c**9  
  获取足够、适当的审计证据 %R}}1  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k+_pj k  
  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 T;I a;<mfE  
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  The audit of specific items ?:UDK?  
  审计的具体项目 lx%<oC+M  
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  Receivables: confirmation X.g1 312~  
  应收帐款:确认 4O2O0\o:  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties kGCd!$fsk  
  存货:数量,减值,第三方持有存货的确认 \vKMNk;kz  
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  Payables: supplier statement reconciliation, confirmation d'PjO-"g  
  应付帐款:供应商的申明一致,确认 y+@7k3"  
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  Bank and cash: bank confirmation M,NYF`;a  
  银行存款和现金:银行的确认 ao Y "uT+  
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  Auditing sampling  R\)pW9)  
  审计抽样 \  VJ3  
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5.Review @ 3FTf"#Y  
  复核 =! /S |  
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  Subsequent events 9=Y-w s  
  随后发生的事件 g;vG6!;E\  
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  Going concern ,{7Z OzA  
  持续关注 Kh}#At^C8e  
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  Management representations EC|t4u3  
  与管理层的交涉沟通 u1(`^^Ml  
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  Audit finalization and the final review: unadjusted differences *JUP~/Nr  
  审核定稿和最后审查:未经调整的差异 < OCy  
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  6. Reporting `q".P]wtKN  
  报告 SVo:%mX  
学会计论坛bbs.xuekuaiji.com hgLwxJu  
  Appendix 44b;]htv  
  附录 7vubkj&  
  Audit procedure ):3 1!IC  
  审计程序 ymiOtA 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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