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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 正序阅读 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 oY#62&wk4  
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  Materiality, true and fair presentation, reasonable assurance ac-R q.GQY  
  物质性,真实公平的描述,合理的保证 :j}]nS  
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  Appointment, removal and resignation of auditors jI-\~  
  审计人员的的任命、免职和辞职 '_n J DM  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /:YJ2AARY  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nMniHB'  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w;RG*rv  
  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 ? x*Ve2+]  
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  Engagement letter zPC&p{S>  
  约定书(委托书) x2^Yvgc-  
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  2. Planning and risk assessment ymIjm0jVh  
  规划和风险评估 0nh;0Z  
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  General principles &s +DK `  
  一般原则 'q#$^ ='o  
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  Plan and perform audits with an attitude of professional skepticism 'pJ46"D@m  
  持专业的怀疑态度计划和执行审计工作 TTJFF\$?  
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  Audit risks = inherent risk ×control risk ×detection risk 7lo`)3mB  
  审计风险=内在风险×控制风险×检查风险 dW32O2@-  
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  Risk-based approach !zhg3B# p  
  基于风险的办法 44uM:;  
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  Understanding the entity and knowledge of the business h\jV@g$  
  了解商业的实质和知识 RS$!TTeQ  
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  Assessing the risks of material misstatement and fraud HG1)q\Xd  
  评估材料错报和舞弊的风险 DE{tpN  
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  Materiality (level), tolerable error k63]Qf=5?N  
  重要性(级别),可容忍误差 Q: H`TSR]  
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  Analytical procedures E@/yg(?d=  
  分析程序 FD}hw9VyF@  
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  Planning an audit x6, #Jp  
  规划审计工作 DNP %]{J  
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  Audit documentation: working papers wkO8  
  审计文件:工作底稿 $R\D[`y|  
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  The work of others :YZqrcr}  
  其他机构的文件 -QUr|:SK:  
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  Rely on the work of experts FmRCTH  
  依靠专家的工作 : MOr?"  
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  Rely on the work of internal audit $.a4Og2  
  依靠内部审计工作 M^i^_}~S;  
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  3. Internal control i2a""zac  
  内部控制 #cN0ciCT'  
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  The evaluation of internal control systems (<= &#e?  
  对内部控制系统的评估 x*8lz\w  
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  Tests of control Z!@<[Vo6  
  控制测试 J>I.|@W4  
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  Substantive procedures (time, nature, extent) `zr%+  
  实质性程序(时间,性质,程度) 9t 3mU:  
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  Transaction cycles: revenue, purchases, inventory, etc. ]h(}%fk_  
  交易周期:收入,采购,库存等。 eXHk6[%[  
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  4.Audit evidence =}:9y6QR.  
  审计证据 ;.=ZwM]C  
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  Obtain sufficient, appropriate audit evidence rf2+~B{$,  
  获取足够、适当的审计证据 Q (P'4XCm  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d?j _L`?+  
  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 8Ol#-2>k$  
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  The audit of specific items %J*z!Fe8s  
  审计的具体项目 j,q8n`@  
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  Receivables: confirmation n:hHm ,  
  应收帐款:确认 8PWx>}X Pt  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 'baew8Q#  
  存货:数量,减值,第三方持有存货的确认 ?\GILB,  
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  Payables: supplier statement reconciliation, confirmation @a AR99M  
  应付帐款:供应商的申明一致,确认 MXS N <  
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  Bank and cash: bank confirmation 8.-0_C*U;  
  银行存款和现金:银行的确认 kB|j N~  
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  Auditing sampling w"s;R8  
  审计抽样 )7U^&I,  
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5.Review t> D|1E"  
  复核 (1~d/u?2\  
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  Subsequent events ` u#'  
  随后发生的事件 W6. ) 7Y,  
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  Going concern 3F5Y#[L`  
  持续关注 X?,ly3,  
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  Management representations Z(fXN$  
  与管理层的交涉沟通 Kjw4,z%\94  
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  Audit finalization and the final review: unadjusted differences VR86ok  
  审核定稿和最后审查:未经调整的差异 M2K{{pGJ[&  
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  6. Reporting CqMm'6;$a}  
  报告 s@USJ4#  
学会计论坛bbs.xuekuaiji.com cL31g_u  
  Appendix wul$lJ?tE  
  附录 YCv)DW;  
  Audit procedure ==zt)s.G(+  
  审计程序 g"k1 O  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
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只看该作者 1楼 发表于: 2012-06-26
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