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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 `ZC<W]WYX/  
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  Materiality, true and fair presentation, reasonable assurance [l,Ei?  
  物质性,真实公平的描述,合理的保证 dAy?EO0\7  
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  Appointment, removal and resignation of auditors w^t/9Nasi  
  审计人员的的任命、免职和辞职 6{txm+U  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y*X_T,K 8  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6? w0  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "I(xgx*  
  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 BCA&mi3q  
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  Engagement letter 812$`5 l  
  约定书(委托书) -Z's@'*  
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  2. Planning and risk assessment s_mS^`P7  
  规划和风险评估 EAM5{Nc  
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  General principles x)@G;nZ  
  一般原则 A{A\RSZ0  
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  Plan and perform audits with an attitude of professional skepticism aTt 12Sc  
  持专业的怀疑态度计划和执行审计工作 ;3@cy|\:  
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  Audit risks = inherent risk ×control risk ×detection risk  P Y  
  审计风险=内在风险×控制风险×检查风险 >D4# y  
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  Risk-based approach ga`3 (  
  基于风险的办法 sIy^m}02  
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  Understanding the entity and knowledge of the business i*Z" Me  
  了解商业的实质和知识 % yw?s0  
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  Assessing the risks of material misstatement and fraud }9FSO9*&}  
  评估材料错报和舞弊的风险 `G}TG(  
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  Materiality (level), tolerable error cH&J{WeZa  
  重要性(级别),可容忍误差 a*&B`77`|  
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  Analytical procedures NGbG4-w-  
  分析程序 Y/*mUS[oa  
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  Planning an audit H*r)Z 90  
  规划审计工作 ;'cN<x)% |  
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  Audit documentation: working papers BW$"`T@c6~  
  审计文件:工作底稿 MB~=f[cUnd  
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  The work of others 0"pAN[=K@  
  其他机构的文件 GJ_7h_ 4  
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  Rely on the work of experts vbyH<LPz5  
  依靠专家的工作 {A05u3}  
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  Rely on the work of internal audit T9Nb`sbV]  
  依靠内部审计工作 $}!p+$  
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  3. Internal control 8; 0A g  
  内部控制 aWR}R>E  
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  The evaluation of internal control systems 6">+ ~ G  
  对内部控制系统的评估 xHD=\,{ig  
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  Tests of control ^c9t'V`IWQ  
  控制测试 ?#}N1k\S  
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  Substantive procedures (time, nature, extent)  BRgXr  
  实质性程序(时间,性质,程度) 6\g cFfo  
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  Transaction cycles: revenue, purchases, inventory, etc. .y!<t}  
  交易周期:收入,采购,库存等。 1;Ou7T 9w  
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  4.Audit evidence 2N: ,Q8~  
  审计证据 --$ 4Q(#  
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  Obtain sufficient, appropriate audit evidence xMTKf+7  
  获取足够、适当的审计证据 y1dDO2mA  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9\_eK,*B  
  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 |}=acc/  
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  The audit of specific items Rwz0poG`WG  
  审计的具体项目 CDQW !XHc  
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  Receivables: confirmation D1zBsi94D  
  应收帐款:确认 F\KjEl0  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties =P't(<  
  存货:数量,减值,第三方持有存货的确认 2bw_IT  
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  Payables: supplier statement reconciliation, confirmation cW@Zd5&0S  
  应付帐款:供应商的申明一致,确认 6dabU*  
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  Bank and cash: bank confirmation RP[{4 Q8  
  银行存款和现金:银行的确认 &Sw%<N*r  
+ B B@OW  
  Auditing sampling lr>oYS0  
  审计抽样 Ve}(s?hU5  
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5.Review  HN=V"a  
  复核 a, k'Vk{  
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  Subsequent events xS4w5i2  
  随后发生的事件 E ~Sb  
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  Going concern eKE#Yr d=x  
  持续关注 ,J,/."Y  
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  Management representations {.?ZHy\Rk  
  与管理层的交涉沟通 {C=NUK%?  
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  Audit finalization and the final review: unadjusted differences n0r+A^]  
  审核定稿和最后审查:未经调整的差异 ^Cu\VV  
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  6. Reporting -lbm* -(  
  报告 [#-b8Cu  
学会计论坛bbs.xuekuaiji.com I4/8 _)b^  
  Appendix g7}Gip}.>  
  附录 U`R5'Tf;  
  Audit procedure 1O/+8yw  
  审计程序 @e(o129  
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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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