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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 n-{d7haOa  
*$`N5;7'`  
  Materiality, true and fair presentation, reasonable assurance 7WY~v2SDF  
  物质性,真实公平的描述,合理的保证 #`!mQSK  
s= 5 k7  
  Appointment, removal and resignation of auditors Dr[;\/|#  
  审计人员的的任命、免职和辞职 ?k($Tc&Q  
fK *l?Hr  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m)  rVzL  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (h@!_qi9:  
9 W|'~r  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q'4P/2)va  
  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 +6$ -"lf  
:U=3*f.{  
  Engagement letter X6_ RlV]Sk  
  约定书(委托书) B}.:7,/0  
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  2. Planning and risk assessment 7a^D[f0V  
  规划和风险评估 6 VuyKt  
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  General principles yla- X|>  
  一般原则 `9gV8u  
nC!]@lA  
  Plan and perform audits with an attitude of professional skepticism /GM!3%'=  
  持专业的怀疑态度计划和执行审计工作 0rz1b6F5,  
gat;Er  
  Audit risks = inherent risk ×control risk ×detection risk e| 5@7~Vi  
  审计风险=内在风险×控制风险×检查风险 IG{Me  
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  Risk-based approach \13Q>iAu  
  基于风险的办法 N ~fE&@-  
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  Understanding the entity and knowledge of the business 5f?GSHA}  
  了解商业的实质和知识 z^jmf_  
cruBJZr*  
  Assessing the risks of material misstatement and fraud j@^zK!mO  
  评估材料错报和舞弊的风险 g5"I{ol5T~  
"Da-e\yA  
  Materiality (level), tolerable error e$WAf`*  
  重要性(级别),可容忍误差 LI25VDZ|iP  
B|yz~wu S  
  Analytical procedures p Zlt4  
  分析程序 g/ShC8@=u  
4b((, u$  
  Planning an audit mqHH1}  
  规划审计工作 oU @!R  
a5saN5)H  
  Audit documentation: working papers @$ Nti>  
  审计文件:工作底稿 8 5)C7tJ-g  
54JZOtC3~  
  The work of others esE!i0%  
  其他机构的文件 X }i2qv  
nTGZ2C)c<'  
  Rely on the work of experts 9N{?J"ido  
  依靠专家的工作 =Ul"{T<  
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  Rely on the work of internal audit }*}F_Y+  
  依靠内部审计工作 FN<>L0  
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  3. Internal control rQGInzYp  
  内部控制 0Z]HH+Z;  
K(lSR  
  The evaluation of internal control systems [! wJIy?,  
  对内部控制系统的评估 Lu:*nJ%1[  
GnUD<P=I  
  Tests of control LyNmn.nN  
  控制测试 \`["IkSg7  
u-s*k*VHoc  
  Substantive procedures (time, nature, extent) iAk.pH]a  
  实质性程序(时间,性质,程度) !OQ5AF$  
` - P1Y  
  Transaction cycles: revenue, purchases, inventory, etc. V|B4lGS&  
  交易周期:收入,采购,库存等。 o _l_Yi  
MBw;+'93qf  
~x/ka43  
  4.Audit evidence VF" ;p^  
  审计证据 iR./9}Ze  
}F/w34+;  
  Obtain sufficient, appropriate audit evidence "4Q_F3?_`  
  获取足够、适当的审计证据 )g^qgxnnV  
e1E_$oJP  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r- xP 6  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 42tZBz&  
(!N2,1|  
  The audit of specific items  ,dK)I1"C  
  审计的具体项目 xP9h$!  
4e eh+T  
  Receivables: confirmation cN?/YkW?]  
  应收帐款:确认 j$XaO%y)  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties _F`JFMS  
  存货:数量,减值,第三方持有存货的确认 yEbo`/ ]b  
}2e s"  
  Payables: supplier statement reconciliation, confirmation & fWC-|  
  应付帐款:供应商的申明一致,确认 :aaX Y:<  
);JWrkpz  
  Bank and cash: bank confirmation trrK6(p  
  银行存款和现金:银行的确认 bE mN tp^  
IQtQf_"e1  
  Auditing sampling EmrkaV-?k  
  审计抽样 #}@8(>T  
Sew*0S(  
5.Review ]1>R8  
  复核 IvkYM`%  
6)?u8K5%r  
  Subsequent events WwZ3hd  
  随后发生的事件 7=u Gf$/  
czu9a"M>X  
JrLh=0i9  
t$Ff $(  
jVN06,3z  
  Going concern .81Y/Gad_  
  持续关注 sF[gjeIb  
Y Z8[h`z  
  Management representations Fp@>(M#3  
  与管理层的交涉沟通 v6=%KXSF  
.* 9u_2<  
  Audit finalization and the final review: unadjusted differences [:gg3Qzx  
  审核定稿和最后审查:未经调整的差异 cUG^^3 !  
Q8h0.(#-  
}i^|.VZZ  
  6. Reporting b-#{O=B  
  报告 T* 0;3&sA  
学会计论坛bbs.xuekuaiji.com ||wi4T P  
  Appendix sU*?H`U3d  
  附录 ilJ`_QN  
  Audit procedure aZ_3@I{d`  
  审计程序 zT6nC5E  
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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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