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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 ;5-R =e(KA  
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  Materiality, true and fair presentation, reasonable assurance 7s0) 3HR}  
  物质性,真实公平的描述,合理的保证 P"oYC$  
u,:CJ[3  
  Appointment, removal and resignation of auditors ULV)0SB  
  审计人员的的任命、免职和辞职 hEVjeC  
B{[f}h.n  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >0kmRVd  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |if~i;VKL  
@X3 gBGY)  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ROPC |  
  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 s*aH`M7^0  
I93 ~8wQ  
  Engagement letter y{@P 1{  
  约定书(委托书) q-A`/9  
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  2. Planning and risk assessment .WBI%ci  
  规划和风险评估 A*G )CG  
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  General principles JZW gr&O<  
  一般原则 s"pR+)jf1D  
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  Plan and perform audits with an attitude of professional skepticism TS\9<L9S  
  持专业的怀疑态度计划和执行审计工作 fG X1y  
w> Tyk#7lw  
  Audit risks = inherent risk ×control risk ×detection risk muL>g_H  
  审计风险=内在风险×控制风险×检查风险 ZM dM_i?  
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  Risk-based approach + 9F^F>mu  
  基于风险的办法 [?Mc4uT{  
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  Understanding the entity and knowledge of the business fBHkLRFH  
  了解商业的实质和知识 |WD,\=J2  
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  Assessing the risks of material misstatement and fraud 3*CzXK>`M&  
  评估材料错报和舞弊的风险 ~AEqfIx*^&  
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  Materiality (level), tolerable error R88(dEK  
  重要性(级别),可容忍误差 }2-[Ki yv  
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  Analytical procedures >k$[hk*~  
  分析程序 n@G:e-m{A  
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  Planning an audit 7xLo 4  
  规划审计工作 }}kS~ w-#  
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  Audit documentation: working papers 7yMieUF  
  审计文件:工作底稿 nu \  
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  The work of others t!J";l  
  其他机构的文件 7bgnZ]r8t  
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  Rely on the work of experts 5QqJ I#4~  
  依靠专家的工作 ?)A]q' O  
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  Rely on the work of internal audit u#zP>!  
  依靠内部审计工作 ;']vY  
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  3. Internal control gp#b Q  
  内部控制 xm<5S;E5U4  
q8'@dH  
  The evaluation of internal control systems kr/1Dsr4  
  对内部控制系统的评估 'DL;c@}37  
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  Tests of control zxk??0] /  
  控制测试 oiTMP`Y  
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  Substantive procedures (time, nature, extent) TS\A`{^T  
  实质性程序(时间,性质,程度) XPc9z}/(e  
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  Transaction cycles: revenue, purchases, inventory, etc. OH-~  
  交易周期:收入,采购,库存等。 vWnHC  
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  4.Audit evidence ]X >QLD0W  
  审计证据 4%',scn  
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  Obtain sufficient, appropriate audit evidence )+jK0E1  
  获取足够、适当的审计证据 J { GFb  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \dp9@y[^  
  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 Ovaj":L  
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  The audit of specific items g|GvJ)VX  
  审计的具体项目 "lv:hz  
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  Receivables: confirmation ch)Ps2i  
  应收帐款:确认 M f%^\g.}  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties |mQtjo  
  存货:数量,减值,第三方持有存货的确认 2-c U -i4  
q[y,J  
  Payables: supplier statement reconciliation, confirmation S,wj[;cv4  
  应付帐款:供应商的申明一致,确认 RF,=bOr19  
y:hCBgc;`c  
  Bank and cash: bank confirmation T;4gcJPn"M  
  银行存款和现金:银行的确认 JEm?26n X  
w{:Oa7_A  
  Auditing sampling LAK-!!0X  
  审计抽样 !Z+*",]_  
},n,P&M\`  
5.Review !5E%W[  
  复核 7=QC+XSO  
:C|>y4U&(s  
  Subsequent events :ET3&J L  
  随后发生的事件 `:bvuc(  
S}v{^vR  
y3@x*_K8  
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  Going concern (4{@oM#H6  
  持续关注 ?,i#B'Z^  
&, Zz  
  Management representations FB =  
  与管理层的交涉沟通 [:R P9r}  
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  Audit finalization and the final review: unadjusted differences _#^A:a^e8  
  审核定稿和最后审查:未经调整的差异 Gwrx) Mq  
u\1Wkxj  
cO=UswIkwO  
  6. Reporting Wf`Oye Rz  
  报告 $5Y^fwIK  
学会计论坛bbs.xuekuaiji.com @k:f}-t  
  Appendix Y;> p)'z  
  附录 'Qs 3  
  Audit procedure T`w};]z^d2  
  审计程序 Kz3h]/A.  
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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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