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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 ;DfY#-  
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  Materiality, true and fair presentation, reasonable assurance 52Z2]T c ,  
  物质性,真实公平的描述,合理的保证 86=}ZGWd  
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  Appointment, removal and resignation of auditors ^ B fC  
  审计人员的的任命、免职和辞职 8e1UmM[  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &5B'nk"  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 65JF`]  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :!WHFB o 8  
  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 - M4J JV(  
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  Engagement letter g}k`o!q  
  约定书(委托书) 6]WAUK%h  
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  2. Planning and risk assessment KQ!8ks]  
  规划和风险评估 yg<R=$n,Q  
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  General principles  M^=zt  
  一般原则 61C7.EZZ;  
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  Plan and perform audits with an attitude of professional skepticism k8&;lgO '  
  持专业的怀疑态度计划和执行审计工作 +>6iYUa  
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  Audit risks = inherent risk ×control risk ×detection risk _Xe>V0   
  审计风险=内在风险×控制风险×检查风险 pP&7rRhw  
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  Risk-based approach '}53f2%gKa  
  基于风险的办法 M=@:ZQ^!  
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  Understanding the entity and knowledge of the business +SR+gE\s0  
  了解商业的实质和知识  MzdV2.  
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  Assessing the risks of material misstatement and fraud i tt3.:y  
  评估材料错报和舞弊的风险 ;#W2|'HD  
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  Materiality (level), tolerable error JzQ_{J`k  
  重要性(级别),可容忍误差 oM>l#><nq  
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  Analytical procedures U2#"p   
  分析程序 {T$9?`h~M  
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  Planning an audit MS~(D.@ZS  
  规划审计工作 &AeX   
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  Audit documentation: working papers tKOmoC  
  审计文件:工作底稿 zZPO&akB"  
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  The work of others DN>[\hg  
  其他机构的文件 EHJ .T~X  
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  Rely on the work of experts O3,jg |,  
  依靠专家的工作 U)o-8OEZ9  
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  Rely on the work of internal audit PJ|P1O36a  
  依靠内部审计工作 0*3R=7_},o  
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  3. Internal control w,.TTTad  
  内部控制 N)X3XTY  
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  The evaluation of internal control systems 2*& ^v  
  对内部控制系统的评估 =4YhG;%  
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  Tests of control Vx u0F]%  
  控制测试 -$ls(oot  
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  Substantive procedures (time, nature, extent) ~Fcm[eoC  
  实质性程序(时间,性质,程度) $t[FH&c(  
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  Transaction cycles: revenue, purchases, inventory, etc. s2V:cMXFn  
  交易周期:收入,采购,库存等。 `4J$Et%S  
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  4.Audit evidence ?dg [:1R}  
  审计证据 k 1~&x$G  
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  Obtain sufficient, appropriate audit evidence &DX! f  
  获取足够、适当的审计证据 ITI)soa~  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K;G~V\  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 oJz^|dW  
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  The audit of specific items 4xje$/_d  
  审计的具体项目 !wVM= z^G  
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  Receivables: confirmation n b?l TX~  
  应收帐款:确认 N =}A Z{$  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Xl#ggub?  
  存货:数量,减值,第三方持有存货的确认 +'HqgSPyb  
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  Payables: supplier statement reconciliation, confirmation :g0zT[f  
  应付帐款:供应商的申明一致,确认 qR8Lh( "i  
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  Bank and cash: bank confirmation r`d4e,(  
  银行存款和现金:银行的确认 ^6V[=!& H  
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  Auditing sampling ea 'D td  
  审计抽样 VlsnL8DV  
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5.Review 'zTLl8P  
  复核 0S!K{xyR  
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  Subsequent events (hbyEQhF  
  随后发生的事件 }Zn}  
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Why`ziks  
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  Going concern hRhe& ,v  
  持续关注 iqWQ!r^  
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  Management representations )3EY;  
  与管理层的交涉沟通 n/:33DAB  
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  Audit finalization and the final review: unadjusted differences &Ok):`  
  审核定稿和最后审查:未经调整的差异 !%c\N8<>GD  
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  6. Reporting x s|FE3:a  
  报告 + cN8Y}V  
学会计论坛bbs.xuekuaiji.com )+DmOsH  
  Appendix M .mfw#*  
  附录 YIYmiv5  
  Audit procedure @\#td5'  
  审计程序 %Q|Atgp  
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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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