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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 Wf1-"Q  
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  Materiality, true and fair presentation, reasonable assurance a}D&$yz2  
  物质性,真实公平的描述,合理的保证 AzX(~Qc  
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  Appointment, removal and resignation of auditors \[E-:  
  审计人员的的任命、免职和辞职 4H9xO[iM  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R7t bxC  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L4mTs-M.  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1 ' %-y  
  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 (QhAGk&lu  
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  Engagement letter [r~~=b7*[  
  约定书(委托书) )XZ,bz*jn  
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  2. Planning and risk assessment 3DHvaq q7  
  规划和风险评估 C9+Dw#-f V  
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  General principles >hesxC!  
  一般原则 &:,fb]p  
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  Plan and perform audits with an attitude of professional skepticism ,DQ >&_DK  
  持专业的怀疑态度计划和执行审计工作 6P6Jx;  
3g+ \? L-c  
  Audit risks = inherent risk ×control risk ×detection risk M, Po54u  
  审计风险=内在风险×控制风险×检查风险 M{y|7e%K  
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  Risk-based approach [/n' @cjNZ  
  基于风险的办法 uof0Oc.  
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  Understanding the entity and knowledge of the business nFSG<#x\  
  了解商业的实质和知识 DwQp$l'NfW  
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  Assessing the risks of material misstatement and fraud sV;qpDXX  
  评估材料错报和舞弊的风险 aw;{<?*  
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  Materiality (level), tolerable error ;2 \<M 6  
  重要性(级别),可容忍误差 zh?xIpY  
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  Analytical procedures ;%lJD"yF  
  分析程序 ],WwqD=  
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  Planning an audit O{O 9}]6  
  规划审计工作 (u$!\fE-et  
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  Audit documentation: working papers 1j8/4:  
  审计文件:工作底稿 vsxvHo t=  
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  The work of others F5Cqv0H V  
  其他机构的文件 6!i( \Q*  
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  Rely on the work of experts 9Vh_XBgP  
  依靠专家的工作 #zh6=.,7  
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  Rely on the work of internal audit QLxXp  
  依靠内部审计工作 g5?r9e  
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  3. Internal control )2   
  内部控制 F^J&g%ql  
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  The evaluation of internal control systems xUV_2n+  
  对内部控制系统的评估 bUpmU/ RW  
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  Tests of control @ *AY m-k  
  控制测试 N GX-'w  
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  Substantive procedures (time, nature, extent) 89?3,k  
  实质性程序(时间,性质,程度) iGpK\oH  
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  Transaction cycles: revenue, purchases, inventory, etc. Mr@<ZTw  
  交易周期:收入,采购,库存等。 G*kXWEx  
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  4.Audit evidence C"V?yDy2~  
  审计证据 U:C-\ M  
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  Obtain sufficient, appropriate audit evidence 5+#?7J1  
  获取足够、适当的审计证据 1`7]C+Pv  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "oKj~:$  
  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 !ds"88:5^  
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  The audit of specific items QqT6P`0u  
  审计的具体项目 3:z4M9f  
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  Receivables: confirmation ]-+.lR%vd9  
  应收帐款:确认 3<Pyr-z h  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ;8 /+wBnm  
  存货:数量,减值,第三方持有存货的确认 K%.YNVHHC  
a`GN@ 8  
  Payables: supplier statement reconciliation, confirmation e2_r0I^C  
  应付帐款:供应商的申明一致,确认 %s&E-*X  
Q:Nwy(,I  
  Bank and cash: bank confirmation 0|*UeM  
  银行存款和现金:银行的确认 071E%u,  
._F 6-pl  
  Auditing sampling 0YTtA]|`4  
  审计抽样 )e <! =S  
hIg,  0B  
5.Review AU${0#WV_  
  复核 {O3oUE+  
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  Subsequent events +p%5/ smfs  
  随后发生的事件 /^es0$Co.  
'"G %0y  
WPh |~]by<  
t,r&SrC  
N4JqW  
  Going concern %I2xK.8=  
  持续关注 olQ8s *  
_|5FrN  
  Management representations dp%pbn6w  
  与管理层的交涉沟通 O'yjB$j  
JWm^RQ  
  Audit finalization and the final review: unadjusted differences zi DlJ3]^  
  审核定稿和最后审查:未经调整的差异 <PuB3PEvV  
1RUbY>K#U  
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  6. Reporting BD-c 0-+m  
  报告 I}]@e ^ ~  
学会计论坛bbs.xuekuaiji.com O%Gsk'mo  
  Appendix P.H/H04+  
  附录 35]G_\  
  Audit procedure K {1ZaEH  
  审计程序 <:yq~?  
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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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