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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 '@hUmrl  
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  Materiality, true and fair presentation, reasonable assurance [BJzZ>cY  
  物质性,真实公平的描述,合理的保证 FGHCHSqLq  
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  Appointment, removal and resignation of auditors ^@RvCJ+  
  审计人员的的任命、免职和辞职 U'(zKqC   
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9?O8j1F  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M(K7xx+G  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i]? Eq?k  
  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 0Atha>w^o~  
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  Engagement letter 3 mAizq3  
  约定书(委托书) sBa:|(Y.  
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  2. Planning and risk assessment (XmmbAbVom  
  规划和风险评估 0{z8pNrc  
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  General principles 2p](`Y`  
  一般原则 jIe /X]  
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  Plan and perform audits with an attitude of professional skepticism oj Y.6w  
  持专业的怀疑态度计划和执行审计工作 YlbX_h2S"  
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  Audit risks = inherent risk ×control risk ×detection risk CE96e y  
  审计风险=内在风险×控制风险×检查风险 i56Rdb  
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  Risk-based approach T%6JVFD  
  基于风险的办法 bS~Y_]B  
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  Understanding the entity and knowledge of the business HYGd :SeH  
  了解商业的实质和知识 lCp6UkE  
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  Assessing the risks of material misstatement and fraud QCZ88 \jX[  
  评估材料错报和舞弊的风险 Qe _{<E  
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  Materiality (level), tolerable error 9M27;"gK  
  重要性(级别),可容忍误差 iv+a5   
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  Analytical procedures uBt ]4d*  
  分析程序 YAT@xZs-  
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  Planning an audit vkhPE(f  
  规划审计工作 AP,ZMpw  
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  Audit documentation: working papers Uvm.|p_V  
  审计文件:工作底稿 d"db`8 ;S  
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  The work of others .uauSx/#4  
  其他机构的文件 [T =>QS@g  
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  Rely on the work of experts <dP \vLH_  
  依靠专家的工作 5U7,,oyh  
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  Rely on the work of internal audit K |=o-  
  依靠内部审计工作 ux1(>  
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  3. Internal control fiWN^sTM  
  内部控制 U&])ow):  
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  The evaluation of internal control systems & tT6.@kH  
  对内部控制系统的评估 B2]52Fg-"  
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  Tests of control ,hI$nF0}p  
  控制测试 JRz) A4P  
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  Substantive procedures (time, nature, extent) S dmz (R  
  实质性程序(时间,性质,程度) &t8,326;  
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  Transaction cycles: revenue, purchases, inventory, etc. 5\h 6"/6Df  
  交易周期:收入,采购,库存等。 X:Wd%CHP  
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  4.Audit evidence *Oy* \cX2[  
  审计证据 2qE_SSXn  
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  Obtain sufficient, appropriate audit evidence A+Isk{d  
  获取足够、适当的审计证据 z4BU}`;b3t  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s(Gs?6}>T  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 AYY(<b  
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  The audit of specific items vv,<#4d  
  审计的具体项目 ](R /4  
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  Receivables: confirmation wg)Bx#>\L:  
  应收帐款:确认 "$(D7yFO  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties sjLMM_'  
  存货:数量,减值,第三方持有存货的确认 Q3hf =&$  
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  Payables: supplier statement reconciliation, confirmation 0'F/z%SMj  
  应付帐款:供应商的申明一致,确认 Ix_w.f=8  
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  Bank and cash: bank confirmation u VD^X*  
  银行存款和现金:银行的确认 In?+  
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  Auditing sampling ,^e2ma|z  
  审计抽样 Brs6RkRf  
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5.Review  YC 6guy>  
  复核 TC<Rg?&yb  
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  Subsequent events 6X A(<1P  
  随后发生的事件 \Db`RvEmR  
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  Going concern EMe1!)  
  持续关注 )=gU~UV  
O&/n BHu\  
  Management representations CB>W# P%  
  与管理层的交涉沟通 3HuocwWbz  
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  Audit finalization and the final review: unadjusted differences IfB .2e`  
  审核定稿和最后审查:未经调整的差异 V-(]L:[JQ  
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  6. Reporting P-T@'}lW  
  报告 A40 5igF  
学会计论坛bbs.xuekuaiji.com 1mtYap4  
  Appendix {Lv"wec*x  
  附录 RrBG =V  
  Audit procedure i^:#*Q-co  
  审计程序 bnL!PsG$K,  
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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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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545004760

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只看该作者 1楼 发表于: 2012-06-26
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