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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 dRXdV7-!  
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  Materiality, true and fair presentation, reasonable assurance }EJ't io]  
  物质性,真实公平的描述,合理的保证 ;f~z_3g  
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  Appointment, removal and resignation of auditors ($s%B  
  审计人员的的任命、免职和辞职 =f=,YcRn+  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E )%r}4u>  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 skBzwVW I  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b)+;@wa~  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l1D"*J 2`  
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  Engagement letter 0 rilg  
  约定书(委托书) g?e-D.pSF  
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  2. Planning and risk assessment ^A;(#5A]7  
  规划和风险评估 m95;NT1N/g  
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  General principles W*Ce1  
  一般原则 zHt}`>y&  
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  Plan and perform audits with an attitude of professional skepticism _|KeB(W  
  持专业的怀疑态度计划和执行审计工作 k+As#7V  
0?\d%J!"S  
  Audit risks = inherent risk ×control risk ×detection risk ARa9Ia{@  
  审计风险=内在风险×控制风险×检查风险 GoRSLbCUR  
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  Risk-based approach m|cT)-  
  基于风险的办法 f*GdHUZ*  
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  Understanding the entity and knowledge of the business TF;}NQ  
  了解商业的实质和知识 '/K-i.8F  
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  Assessing the risks of material misstatement and fraud X?Z#k~JR  
  评估材料错报和舞弊的风险 [iT#Pu5  
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  Materiality (level), tolerable error ]{E{ IW8  
  重要性(级别),可容忍误差 7EukrE<b'  
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  Analytical procedures zFGZ;?i  
  分析程序 h?2:'Vu]  
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  Planning an audit sXm,y$ \m  
  规划审计工作 @qWes@   
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  Audit documentation: working papers 4.0JgX  
  审计文件:工作底稿 4e5 5  
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  The work of others }!0nb)kL  
  其他机构的文件 7s-ZRb[)1  
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  Rely on the work of experts %b(non*  
  依靠专家的工作 Ah <6m5+  
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  Rely on the work of internal audit +x"cWOg  
  依靠内部审计工作 Lv`NS+fX  
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  3. Internal control YQk<1./}I  
  内部控制  2t7Hu)V  
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  The evaluation of internal control systems qX?k]m   
  对内部控制系统的评估 v3{[rK}  
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  Tests of control W2\ Q-4D  
  控制测试 _LUTIqlvi  
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  Substantive procedures (time, nature, extent) p4-bD_  
  实质性程序(时间,性质,程度) Q-LDFnOFwp  
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  Transaction cycles: revenue, purchases, inventory, etc. "mm|0PUJ  
  交易周期:收入,采购,库存等。 47 _";g@X  
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  4.Audit evidence ]C me)&hX  
  审计证据 ZT;:Hxv0N  
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  Obtain sufficient, appropriate audit evidence <M4Qc12jP  
  获取足够、适当的审计证据 [rt+KA  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z|gG%fM  
  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 ^%qh E8  
^,.G<2Kx&  
  The audit of specific items e~,/Z\i  
  审计的具体项目  #FfUkV  
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  Receivables: confirmation ^YLpZoo  
  应收帐款:确认  ` xpU  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 9-9:]2~g!  
  存货:数量,减值,第三方持有存货的确认 K(M@#t1_&  
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  Payables: supplier statement reconciliation, confirmation 3g#fX{e_5!  
  应付帐款:供应商的申明一致,确认 q3s +?&  
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  Bank and cash: bank confirmation Fq<;-  
  银行存款和现金:银行的确认 > CPJp!u  
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  Auditing sampling kM`!'0kt  
  审计抽样 IiV#V  
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5.Review ?OU+)kgzh  
  复核 ! 1H\*VM "  
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  Subsequent events 2@(Qd3N(  
  随后发生的事件 J6H3X;vxQw  
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+=y ktf  
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  Going concern *WQ}ucE^#  
  持续关注 +P~E5 4  
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  Management representations % DQ.f*%  
  与管理层的交涉沟通 YJO,"7+  
c !ybz{L  
  Audit finalization and the final review: unadjusted differences 7x%0 ^~/n  
  审核定稿和最后审查:未经调整的差异 J@{yWgLg  
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  6. Reporting qR~s&SC#  
  报告 |xTf:@hgHf  
学会计论坛bbs.xuekuaiji.com `NC{+A  
  Appendix 'CDRb3w}B  
  附录 od- 0wJN-m  
  Audit procedure Ah2%LXdHA  
  审计程序 *q%)q  
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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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