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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 `>gG"1,]  
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  Materiality, true and fair presentation, reasonable assurance Dqx#i-L23  
  物质性,真实公平的描述,合理的保证 SB_Tzp  
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  Appointment, removal and resignation of auditors w,LtQhQ  
  审计人员的的任命、免职和辞职 ?"6Zf LRi  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 06&J!,p :  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q`ua9oIJ=  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ' wND  
  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 _R4}\3}!  
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  Engagement letter QU"WpkO  
  约定书(委托书) > H!sD\b  
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  2. Planning and risk assessment ZZw`8 E  
  规划和风险评估 WE<?y_0y&  
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  General principles I C`3%^  
  一般原则 |Wh3a#  
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  Plan and perform audits with an attitude of professional skepticism *c0H_8e  
  持专业的怀疑态度计划和执行审计工作 t un}rdb  
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  Audit risks = inherent risk ×control risk ×detection risk @,vmX z  
  审计风险=内在风险×控制风险×检查风险 "[bkdL<  
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  Risk-based approach CWj_K2=d  
  基于风险的办法 i]JTKL{\q  
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  Understanding the entity and knowledge of the business gD,&TW  
  了解商业的实质和知识 j#NyNv(jE1  
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  Assessing the risks of material misstatement and fraud @KN+)qP  
  评估材料错报和舞弊的风险 ( xs'D4  
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  Materiality (level), tolerable error &qv~)ZM$  
  重要性(级别),可容忍误差 ZlT }cA/n  
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  Analytical procedures W^(zP/  
  分析程序 i2F7O"f.  
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  Planning an audit Wn%P.`o#  
  规划审计工作 }0'=}BE  
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  Audit documentation: working papers K9!HW&?<|  
  审计文件:工作底稿  ~?ab_CY  
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  The work of others &?<uR)tl  
  其他机构的文件 LC%o coc  
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  Rely on the work of experts fr17|#L+s  
  依靠专家的工作 ER0 Yl  
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  Rely on the work of internal audit AIF ?>wgq  
  依靠内部审计工作 m%'nk"p9  
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  3. Internal control inh0p ^  
  内部控制 _&gi4)q  
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  The evaluation of internal control systems 'jev1u[  
  对内部控制系统的评估 8 Rx@_   
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  Tests of control Z 3BwbH  
  控制测试 @rl5k(  
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  Substantive procedures (time, nature, extent) j=WxtMS  
  实质性程序(时间,性质,程度) TI>5g(:3\  
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  Transaction cycles: revenue, purchases, inventory, etc. lqDCK&g$E#  
  交易周期:收入,采购,库存等。 7?P'f3)fG  
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  4.Audit evidence i7x&[b  
  审计证据 n,N->t$i  
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  Obtain sufficient, appropriate audit evidence c%&,(NJ]K  
  获取足够、适当的审计证据 c_/BS n  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bnxp[Qk|5  
  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 ,=/9Ld2w 9  
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  The audit of specific items {X !vb  
  审计的具体项目 <=(K'eqC^  
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  Receivables: confirmation #S>N}<>  
  应收帐款:确认 )g pN 5TDd  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties U[ ]yN.J  
  存货:数量,减值,第三方持有存货的确认 L]Tj]u)  
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  Payables: supplier statement reconciliation, confirmation ]LE,4[VxRz  
  应付帐款:供应商的申明一致,确认 Z+xk N  
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  Bank and cash: bank confirmation H_xHoCLI  
  银行存款和现金:银行的确认 [P2>KQ\  
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  Auditing sampling j{C~wy!J  
  审计抽样 #2=l\y -#  
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5.Review 8mX!mYO3c  
  复核 AD;m[u7  
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  Subsequent events lMv6QL\>'  
  随后发生的事件 FSu C)Xg  
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  Going concern 5BrN uR$  
  持续关注 s}zR@ !`  
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  Management representations >~g-  
  与管理层的交涉沟通 [8u9q.IZ  
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  Audit finalization and the final review: unadjusted differences = MByD&o`  
  审核定稿和最后审查:未经调整的差异 2)EqqX[D  
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  6. Reporting 0>[]Da}  
  报告 +9/K|SB{ $  
学会计论坛bbs.xuekuaiji.com r1~W(r.x  
  Appendix 0hY3vBQ!  
  附录 _DR@P(0>_  
  Audit procedure EH".ki=e  
  审计程序 o0Teect=  
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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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