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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 }Z~pfm_S  
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  Materiality, true and fair presentation, reasonable assurance 8 /:X& &  
  物质性,真实公平的描述,合理的保证 |6\FI?  
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  Appointment, removal and resignation of auditors 6$xo# }8  
  审计人员的的任命、免职和辞职 >FK)p   
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S jC)6mo  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4WBo ZJ  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @vVRF Z  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ?yK%]1O  
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  Engagement letter f(w#LuW<  
  约定书(委托书) %fex uy4  
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  2. Planning and risk assessment A8A:@-e8A  
  规划和风险评估 9-X{x95]  
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  General principles Q6s5#7h'"  
  一般原则 -(%ar%~Zd  
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  Plan and perform audits with an attitude of professional skepticism ^Yg|P&e(;  
  持专业的怀疑态度计划和执行审计工作 8AC. 2 v?_  
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  Audit risks = inherent risk ×control risk ×detection risk Q]2sj:  
  审计风险=内在风险×控制风险×检查风险 Ty e$na&$}  
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  Risk-based approach 7g4M/?H}K  
  基于风险的办法 b7>,-O  
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  Understanding the entity and knowledge of the business L*SSv wSL  
  了解商业的实质和知识 5<:VJC<  
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  Assessing the risks of material misstatement and fraud #NVF\  
  评估材料错报和舞弊的风险 S4aHce5PXA  
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  Materiality (level), tolerable error /eU1(oo&`5  
  重要性(级别),可容忍误差 B~ 'VDOG$Z  
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  Analytical procedures e$FAhwpo n  
  分析程序  01UR  
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  Planning an audit %Mb( c+7  
  规划审计工作 #*7/05)  
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  Audit documentation: working papers K@$L~G  
  审计文件:工作底稿 GWA!Ab'<U  
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  The work of others b[&, %Sm+6  
  其他机构的文件 avbr7 X(  
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  Rely on the work of experts  i?i7T`  
  依靠专家的工作 #<PA- y  
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  Rely on the work of internal audit zvK5Zxl  
  依靠内部审计工作 x(/@Pt2B  
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  3. Internal control Fv7%TK{oe  
  内部控制 bCaPJ!ZO  
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  The evaluation of internal control systems #.<F 5  
  对内部控制系统的评估 ! =h|&Vta  
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  Tests of control _w5~/PbWt  
  控制测试 Kn!0S<ssR  
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  Substantive procedures (time, nature, extent) mB|mt+  
  实质性程序(时间,性质,程度) l3Bxi1k[C  
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  Transaction cycles: revenue, purchases, inventory, etc. k1$2a8 ja  
  交易周期:收入,采购,库存等。 "<jEI /  
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  4.Audit evidence pJ*#aH[ySP  
  审计证据 @BHS5^|  
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  Obtain sufficient, appropriate audit evidence  1u S>{M  
  获取足够、适当的审计证据 w#G=Z_Tt  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ignv|TYG  
  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 >%p m "+h{  
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  The audit of specific items >2Qqa;nx|  
  审计的具体项目 p,AD!~n`  
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  Receivables: confirmation kFIB lPV  
  应收帐款:确认 vb"dX0)<  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties yL3<X w|  
  存货:数量,减值,第三方持有存货的确认 ?"8A^ ^  
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  Payables: supplier statement reconciliation, confirmation _l{ 5 'm  
  应付帐款:供应商的申明一致,确认 + S5_J&~  
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  Bank and cash: bank confirmation k'I_,Z<,  
  银行存款和现金:银行的确认 UK <DcM~n  
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  Auditing sampling Ualq>J5-m-  
  审计抽样 (~pEro]?+)  
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5.Review C8W`Oly:]  
  复核 } @fu~V/  
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  Subsequent events 7+!7]'V  
  随后发生的事件 $H:h(ia:  
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  Going concern FqUt uN  
  持续关注 eZod}~J8  
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  Management representations C.B}Py+   
  与管理层的交涉沟通 )< a8a@  
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  Audit finalization and the final review: unadjusted differences "QFADk1  
  审核定稿和最后审查:未经调整的差异 6p=xgk-q  
-b>O4_N  
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  6. Reporting )4_6\VaM  
  报告 w$;*~Qc  
学会计论坛bbs.xuekuaiji.com aLk2#1$g  
  Appendix qddT9U|8~  
  附录 2l(j 4~g  
  Audit procedure kbT-Oz  2  
  审计程序 JX0_UU  
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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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