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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 So\f [/em  
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  Materiality, true and fair presentation, reasonable assurance ] WP[hF  
  物质性,真实公平的描述,合理的保证 O(Vi/r2:e  
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  Appointment, removal and resignation of auditors 4e5 5  
  审计人员的的任命、免职和辞职 tx01*2]pX  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Bi|XdS$G  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %$.]g  
dr8` ;$;G*  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iv]*HE  
  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 vTF_`X  
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  Engagement letter pX/,s#dY>  
  约定书(委托书) K\]I@UTwq  
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  2. Planning and risk assessment )./'`Mx?  
  规划和风险评估 6Jf\}^4@k  
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  General principles M<x W)R  
  一般原则 m?=9j~F *  
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  Plan and perform audits with an attitude of professional skepticism G~;hD-D~.  
  持专业的怀疑态度计划和执行审计工作 `:fc*n,*  
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  Audit risks = inherent risk ×control risk ×detection risk 7ZVW7%,zF  
  审计风险=内在风险×控制风险×检查风险 A(>kp=~  
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  Risk-based approach -8r9DS -/W  
  基于风险的办法 q[w .[]  
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  Understanding the entity and knowledge of the business [$b\#{shtP  
  了解商业的实质和知识 h "~GaI  
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  Assessing the risks of material misstatement and fraud ^7l^ /GSO  
  评估材料错报和舞弊的风险 Pxn;]!Z #  
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  Materiality (level), tolerable error ,`lVB#|  
  重要性(级别),可容忍误差 Cyw cJ  
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  Analytical procedures +o\s |G|l  
  分析程序 N7`<t&T@  
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  Planning an audit ^YLpZoo  
  规划审计工作 "T_OLeg dK  
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  Audit documentation: working papers ^Q\O8f[u  
  审计文件:工作底稿 uJP9J  U  
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  The work of others E"P5rT  
  其他机构的文件 >{dj6Wo  
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  Rely on the work of experts 8VwByk8  
  依靠专家的工作 EFg s}BV_9  
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  Rely on the work of internal audit {,|J?>{  
  依靠内部审计工作 "c  S?t  
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  3. Internal control \5wC&|WEB  
  内部控制 Tmo+I4qoL  
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  The evaluation of internal control systems 2_4m}T3   
  对内部控制系统的评估  /_r g*y*  
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  Tests of control =v$H8w  
  控制测试 $^2 j#]uX  
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  Substantive procedures (time, nature, extent) A~!3svJW  
  实质性程序(时间,性质,程度) B(GcPDj(K  
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  Transaction cycles: revenue, purchases, inventory, etc. A@wRP8<GKj  
  交易周期:收入,采购,库存等。 Xj\SJ*  
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  4.Audit evidence J!@$lyH  
  审计证据 6' M"-9?G  
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  Obtain sufficient, appropriate audit evidence od- 0wJN-m  
  获取足够、适当的审计证据 G B+U>nf  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9^m&  [Z  
  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 <mc[-To  
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  The audit of specific items {.We%{4V  
  审计的具体项目 b|c?xHF}K  
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  Receivables: confirmation \jdpL1  
  应收帐款:确认 "jVMk  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 2'"$Y'  
  存货:数量,减值,第三方持有存货的确认 t/,k{5lX  
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  Payables: supplier statement reconciliation, confirmation c FjC  
  应付帐款:供应商的申明一致,确认  ##7,  
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  Bank and cash: bank confirmation `@{qnCNQ  
  银行存款和现金:银行的确认 uOEFb  
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  Auditing sampling !U$ %Jz  
  审计抽样 63QSYn,t  
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5.Review Llf>C,)  
  复核 zxCxGT\;  
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  Subsequent events r4O*0Q_  
  随后发生的事件 nMc d(&`N  
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  Going concern J4te!,  
  持续关注 `xkJ.,#Io  
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  Management representations |pr~Ohz  
  与管理层的交涉沟通 nX>k}&^L  
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  Audit finalization and the final review: unadjusted differences =5_8f  
  审核定稿和最后审查:未经调整的差异 ||7r'Q  
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  6. Reporting K:P gkc  
  报告 MC3XGnT#5  
学会计论坛bbs.xuekuaiji.com !.iA^D//]  
  Appendix 3}$L4U  
  附录 J?5O 2n  
  Audit procedure `c{ i +  
  审计程序 -4b9(  
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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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