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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 v71j1Q }6  
h0}= C_.^  
  Materiality, true and fair presentation, reasonable assurance  F?UI8  
  物质性,真实公平的描述,合理的保证 e6E{l  
uhi(Gny.  
  Appointment, removal and resignation of auditors ;JM%O8  
  审计人员的的任命、免职和辞职 W(h].'N  
EwvW: t1  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion  pFfd6P  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {E6M_qZ  
{MP8B'r-6  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior : +Na8\d  
  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 ldd|"[Ds  
[{]/9E /&  
  Engagement letter OF[y$<jM  
  约定书(委托书) ?b?6/_W~R  
zX{O"w  
  2. Planning and risk assessment Wpgp YcPS  
  规划和风险评估 T bMW?Su  
~#z8Q{!O  
  General principles =Q\z*.5j.  
  一般原则 en6Kdqe  
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  Plan and perform audits with an attitude of professional skepticism F E`4%X  
  持专业的怀疑态度计划和执行审计工作 !GB\-(  
$A GW8"  
  Audit risks = inherent risk ×control risk ×detection risk b.h:~ATgN  
  审计风险=内在风险×控制风险×检查风险 _Xs(3V@' }  
d']CBoK  
  Risk-based approach !*[Fw1-J  
  基于风险的办法 5c(mgEvq  
5 )tDgm  
  Understanding the entity and knowledge of the business mGss9eZa  
  了解商业的实质和知识 =ttvC"4?  
_ELuQ>zM]+  
  Assessing the risks of material misstatement and fraud N4]Sp v  
  评估材料错报和舞弊的风险 V*xo3hU  
>K|<hzZ  
  Materiality (level), tolerable error s|p,UK  
  重要性(级别),可容忍误差 3X &'hz@  
"H{Et b/  
  Analytical procedures ,\YlDcl':0  
  分析程序 R,+Pcn$ws  
uu5AW=j  
  Planning an audit DC9\Sp?  
  规划审计工作 |6]2XW  
;iol 2  
  Audit documentation: working papers 1L~y!il  
  审计文件:工作底稿 Uw eXz.x7  
\fX0&l;T9\  
  The work of others A_h|f5  
  其他机构的文件  {..6{~L  
F0 .Rv):  
  Rely on the work of experts v'0WE  
  依靠专家的工作 caG5S#8-"  
8IeE7  
  Rely on the work of internal audit 3 pzp6o2  
  依靠内部审计工作 _wp>AJ r  
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  3. Internal control B^7B-R Bi0  
  内部控制 Eo\pNz#)  
V-1H(wRu  
  The evaluation of internal control systems 4q9+a7@  
  对内部控制系统的评估 ;u:A:Y4V  
B=?m_4\$m  
  Tests of control D^ _]x51>  
  控制测试 ILN Yh3  
<\44%M"iC-  
  Substantive procedures (time, nature, extent) g1!ek  
  实质性程序(时间,性质,程度) VVd9VGvh  
_Wb3,E a=  
  Transaction cycles: revenue, purchases, inventory, etc. )9pRT dT  
  交易周期:收入,采购,库存等。 Z=[qaJ{]  
QL].)Vgf  
n]3Lqe;  
  4.Audit evidence sKg IKYG}T  
  审计证据 ",v!geMvu  
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  Obtain sufficient, appropriate audit evidence #F|q->2`o  
  获取足够、适当的审计证据 /8cfdP Ba  
(BT{\|,V_m  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O:% ,.??<%  
  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 =<BPoGs5  
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  The audit of specific items R!+_mPb=Q*  
  审计的具体项目 /h]#}y j  
Wr j<}L|  
  Receivables: confirmation &06pUp iS  
  应收帐款:确认 6"o,)e/z  
5~R1KjjvA  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ! %~P[;.  
  存货:数量,减值,第三方持有存货的确认 <MQTOz oj  
>D\jyd$wh&  
  Payables: supplier statement reconciliation, confirmation S5+W<Qs  
  应付帐款:供应商的申明一致,确认 uo TTHj7cq  
P&sn IJ  
  Bank and cash: bank confirmation j}`XF?2D  
  银行存款和现金:银行的确认 :aO`q/d  
r|ID]}w  
  Auditing sampling 2Wx~+@1y  
  审计抽样 MnPk+eNJm  
j^T i6F>f  
5.Review O0Pb"ou_h.  
  复核 V* I2  
WV8vDv1jt  
  Subsequent events it.'.aK4  
  随后发生的事件 } %bP9  
3oQ?VP  
_O$7*k  
"y7IH GJ\3  
#xoFcjRE  
  Going concern %wQE lkB  
  持续关注 -;Ij ,  
NI^jQS M]  
  Management representations oc>N| ww:  
  与管理层的交涉沟通 gucgNpX  
%7v!aJ40  
  Audit finalization and the final review: unadjusted differences 2v\<MrL  
  审核定稿和最后审查:未经调整的差异 PKg>|]Rf.  
bH Nf>  
Q/%]%d  
  6. Reporting t%fcp  
  报告 TN=!;SvQU  
学会计论坛bbs.xuekuaiji.com <hBd #J  
  Appendix bjr()NM1  
  附录 Q3'L\_1L  
  Audit procedure ?ZAynZ F|#  
  审计程序 cna/?V  
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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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