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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 v/+ <YU  
&9L4 t%As  
  Materiality, true and fair presentation, reasonable assurance PsC")JS  
  物质性,真实公平的描述,合理的保证 L:$4o  
uUH4vUa  
  Appointment, removal and resignation of auditors U'fP  
  审计人员的的任命、免职和辞职 )9]a  
cq1 5@a mX  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ujU,O%.n  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z*\_+u~u  
b6D;98p  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )4yP(6|lx  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 )PX VR T  
D)d]o&  
  Engagement letter sh<Q2X  
  约定书(委托书) I Dohv[#  
i?x gV_q;  
  2. Planning and risk assessment =+zDE0Qs  
  规划和风险评估 ov6xa*'a  
&@0~]\,D7  
  General principles "r9Rr_, >  
  一般原则 =)a24PDG  
-$Oh.B`i  
  Plan and perform audits with an attitude of professional skepticism $R9D L^iD  
  持专业的怀疑态度计划和执行审计工作 380`>"D  
@N=vmtLP  
  Audit risks = inherent risk ×control risk ×detection risk cU1o$NRx  
  审计风险=内在风险×控制风险×检查风险 n6/Ous  
1- 2hh)  
  Risk-based approach $ %bSRvA  
  基于风险的办法 M5dYcCDE  
%Bs. XW,  
  Understanding the entity and knowledge of the business pgU [di  
  了解商业的实质和知识 akj<*,  
zF1!a  
  Assessing the risks of material misstatement and fraud 9/ <3mF@E  
  评估材料错报和舞弊的风险 A_xC@$1e<  
E/;t6& 6  
  Materiality (level), tolerable error ^HKXm#vAB  
  重要性(级别),可容忍误差 @@65t'3S  
u`pTFy  
  Analytical procedures %yRXOt2(  
  分析程序 LrB 0x>  
8=8 hbdy;  
  Planning an audit kf, &t   
  规划审计工作 vObZ|>.J~O  
D6"=2XR4n  
  Audit documentation: working papers /bo}I-<2  
  审计文件:工作底稿 h4Crq Yxa_  
19 !?oeOU  
  The work of others p~D}Iyww1_  
  其他机构的文件 X1j8tg  
R9J!}az'  
  Rely on the work of experts $7x2TiAL  
  依靠专家的工作 ;%tFi  
l_I)d7   
  Rely on the work of internal audit ;%e&6  
  依靠内部审计工作  :eN&wQ5q  
m,.Y:2?*V  
  3. Internal control TW|K.t@5#H  
  内部控制 Kk3+ ]W<  
m1$tf ^  
  The evaluation of internal control systems { bj!]j  
  对内部控制系统的评估 55Ss%$k@  
2t= = <x  
  Tests of control c=m'I>A  
  控制测试 [doEArwn  
JZ5k3#@e  
  Substantive procedures (time, nature, extent) JEUU~L;  
  实质性程序(时间,性质,程度) |iM,bs  
,9&cIUH  
  Transaction cycles: revenue, purchases, inventory, etc. fY<#KM6X  
  交易周期:收入,采购,库存等。 NL2 1se  
l;-Ml{}|0  
lC<;Q*Y  
  4.Audit evidence i%2u>N i^  
  审计证据 SUS=sR/N  
y|`-)fY  
  Obtain sufficient, appropriate audit evidence 5.rA xdP  
  获取足够、适当的审计证据 -/f$s1  
fdl.3~.C  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !KHgHKEW^  
  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 <WXVUEea  
U^m#!hp  
  The audit of specific items JT+ c7W7  
  审计的具体项目 qng ~,m  
RQVu~7d[  
  Receivables: confirmation VjQ&A#   
  应收帐款:确认 U]P B)  
4Aj~mA  
  Inventory: counting, cut-off, confirmation of inventory held by third parties C'6I< YX  
  存货:数量,减值,第三方持有存货的确认 YxF@1_g  
rN0<y4)!  
  Payables: supplier statement reconciliation, confirmation jJ$\WUQ.  
  应付帐款:供应商的申明一致,确认 kK &w5'  
?sN{U\  
  Bank and cash: bank confirmation )+ .=z  
  银行存款和现金:银行的确认 z.Cj%N  
lM-9J?j  
  Auditing sampling :So<N}&  
  审计抽样 t.P@Ba^  
* EWWN?d  
5.Review h}O tz "  
  复核 rA~f68h|  
 .NOAp  
  Subsequent events Gwd38  
  随后发生的事件 ;V,L_"/X  
,#Z%0NLe  
(Pc>D';{S  
=j.TDv'^nd  
_ *f>UW*,  
  Going concern AtQ.H-8r  
  持续关注 X^\D"fmE.  
'ZbWr*bo  
  Management representations ]?^V xB7L  
  与管理层的交涉沟通 <)7aNW.  
/,\V}`Lx"  
  Audit finalization and the final review: unadjusted differences -S$F\%  
  审核定稿和最后审查:未经调整的差异 o/pw=R/):  
]]j^  
sN41Bz$q.  
  6. Reporting Fp\;j\pfw  
  报告 wG yVmC  
学会计论坛bbs.xuekuaiji.com \jfK']P/H  
  Appendix n`,  <g  
  附录 { 4J.  
  Audit procedure 1 Pk+zBJ$  
  审计程序 O= S[ n  
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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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