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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 jK\AVjn  
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  Materiality, true and fair presentation, reasonable assurance j1O_Az|3  
  物质性,真实公平的描述,合理的保证 x4XCR,-  
#CRd@k ?  
  Appointment, removal and resignation of auditors q$'D}OHT  
  审计人员的的任命、免职和辞职 ZVz`g]  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pEq }b+-  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o&MOcy D  
w5`EJp8MC  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I9L7,~s  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Gz:ell$  
|f3 :9(p  
  Engagement letter w>wzV=R  
  约定书(委托书) y' RQ_Gi  
)Wy:I_F351  
  2. Planning and risk assessment c@Xb6z_>  
  规划和风险评估 n;LjKE  
GL,( N|  
  General principles b6! 7 j  
  一般原则 0M!GoqaA  
6z2%/P-'  
  Plan and perform audits with an attitude of professional skepticism &3 *#h  
  持专业的怀疑态度计划和执行审计工作 -5Oy k,  
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  Audit risks = inherent risk ×control risk ×detection risk Gq-~z mg  
  审计风险=内在风险×控制风险×检查风险 ^$s&bH'8  
zy`T! $  
  Risk-based approach et=i@PB)  
  基于风险的办法 U+,RP$r@  
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  Understanding the entity and knowledge of the business {uurLEe?  
  了解商业的实质和知识 oQ}K_}{>  
6&o? #l;|  
  Assessing the risks of material misstatement and fraud uM,R+)3  
  评估材料错报和舞弊的风险 _R}yZ=di  
0UhJ I  
  Materiality (level), tolerable error ?2,{+d |  
  重要性(级别),可容忍误差 EMzJyGt7  
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  Analytical procedures }$b!/<7FD  
  分析程序 m(`O>zS  
>qZl s'  
  Planning an audit #^{%jlmHxJ  
  规划审计工作 \_x~lRqJJ  
WAf"|  
  Audit documentation: working papers B.:1fT7lI  
  审计文件:工作底稿 kK:U+`+  
;;+ h4O )  
  The work of others MzH'<`;BP  
  其他机构的文件 u82(`+B  
:eIQF7-  
  Rely on the work of experts EiVVVmm!  
  依靠专家的工作 9"zp>VR  
w?P ex]i{  
  Rely on the work of internal audit T+oOlug  
  依靠内部审计工作 S6Y:Z0  
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  3. Internal control CSY-{  
  内部控制 tX6_n%/L  
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  The evaluation of internal control systems Yl =-j  
  对内部控制系统的评估 'Y/kF1,*  
/D964VR1M\  
  Tests of control 13pu{Xak  
  控制测试 Dus!Ki~8(t  
'Fql;&U >  
  Substantive procedures (time, nature, extent) F` &W5[  
  实质性程序(时间,性质,程度) \VWgF)_  
@^/aS;B$>  
  Transaction cycles: revenue, purchases, inventory, etc. L1f=90  
  交易周期:收入,采购,库存等。 BkP4.XRI  
lOM8%{.'_x  
Cbp zYv32  
  4.Audit evidence KTBtLUH]*F  
  审计证据 6s'n r7'0  
WNt':w^_  
  Obtain sufficient, appropriate audit evidence ?Qx4Z3n  
  获取足够、适当的审计证据 w|Ry) [  
L4Kg%icz l  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +d7 Arg!m  
  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 y06xl:iQwF  
5A<}*T  
  The audit of specific items xGFbh4H=8p  
  审计的具体项目 !a25cm5ys  
gAVD-]`  
  Receivables: confirmation (UCCEQq5  
  应收帐款:确认 >TiE Y MW  
 e<(6x[_  
  Inventory: counting, cut-off, confirmation of inventory held by third parties jo3(\Bq  
  存货:数量,减值,第三方持有存货的确认 OMM5ALc(F  
[!MS1v c;  
  Payables: supplier statement reconciliation, confirmation yFS{8yrRUU  
  应付帐款:供应商的申明一致,确认 H_Xk;fM  
q`?M+c*F  
  Bank and cash: bank confirmation Xvoz4'Gme  
  银行存款和现金:银行的确认 bYZU}Kl;(  
6nR EuT'k  
  Auditing sampling Djdd|Z+*{  
  审计抽样 Y]5spqG  
' sNiJ>  
5.Review EJRkFn8XG'  
  复核 L62%s[  
aGfp"NtL  
  Subsequent events W\j)Vg__e  
  随后发生的事件 y0ObcP.MA  
nA{yH}D4  
ALcPbr  
?#fm-5WIi  
KV8<'g+2?  
  Going concern C/H;|3.X  
  持续关注 z&Aya*0v`  
[S8*b^t4  
  Management representations M<*WC{  
  与管理层的交涉沟通 FD&^nJ_{  
gFrNk Uqp  
  Audit finalization and the final review: unadjusted differences W/b)OlG"2  
  审核定稿和最后审查:未经调整的差异 %n GjP^  
:YOo"3.]  
}}ic{931  
  6. Reporting 2Q\\l @b\  
  报告 $zU%?[J  
学会计论坛bbs.xuekuaiji.com WUo\jm [yr  
  Appendix m(d|TwG{  
  附录 8ICV"8(  
  Audit procedure tbiM>qxB  
  审计程序 8ZqLG 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 ……
离线545004760

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只看该作者 1楼 发表于: 2012-06-26
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