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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 %AqI'ObC  
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  Materiality, true and fair presentation, reasonable assurance <2 kv/  
  物质性,真实公平的描述,合理的保证 SJc*Rl>  
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  Appointment, removal and resignation of auditors F@ pf._c  
  审计人员的的任命、免职和辞职 "WmsBdO  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v5 p`=Z@%  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BINHCZ  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +3AX1o%p,#  
  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 9X 1vL  
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  Engagement letter q~iEw#0-L  
  约定书(委托书) Z s| *+[  
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  2. Planning and risk assessment 0S+$l  
  规划和风险评估 }h/7M  
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  General principles txMC^-J2l  
  一般原则 =d~pr:.F  
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  Plan and perform audits with an attitude of professional skepticism #/9Y}2G|]  
  持专业的怀疑态度计划和执行审计工作 D8B\F5..c#  
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  Audit risks = inherent risk ×control risk ×detection risk Zs0;92WL  
  审计风险=内在风险×控制风险×检查风险 Zn*W2s^^{  
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  Risk-based approach 2RqV\Jik  
  基于风险的办法 Ln+.$ C  
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  Understanding the entity and knowledge of the business I:al[V2g  
  了解商业的实质和知识 h?ijZHG $  
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  Assessing the risks of material misstatement and fraud 6r %i=z  
  评估材料错报和舞弊的风险 %@aC5^Ovy+  
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  Materiality (level), tolerable error [ *C~BM  
  重要性(级别),可容忍误差 Xa "I  
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  Analytical procedures EN}4-P/5  
  分析程序  fOsvOC  
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  Planning an audit })PU`?f  
  规划审计工作 aAd1[?&  
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  Audit documentation: working papers _\@zq*E  
  审计文件:工作底稿 U? U3?Y-k`  
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  The work of others "~Kph0-  
  其他机构的文件 |XQ\c.A  
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  Rely on the work of experts Kxh WZ3  
  依靠专家的工作 s nNd7v.U6  
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  Rely on the work of internal audit . Wd0}?}  
  依靠内部审计工作 "ZNy*.G|[  
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  3. Internal control Gp?pSI,b.t  
  内部控制  h y\iot  
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  The evaluation of internal control systems [oXr6M:  
  对内部控制系统的评估 G_k_qP^:  
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  Tests of control ]_!NmB_3  
  控制测试 w&hCt c  
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  Substantive procedures (time, nature, extent)  4] u\5K-  
  实质性程序(时间,性质,程度) AS4oz:B  
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  Transaction cycles: revenue, purchases, inventory, etc. 0}:Wh&g  
  交易周期:收入,采购,库存等。 ET*:iioP  
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  4.Audit evidence S,Qa\\~z  
  审计证据 OSJj^Y)W|  
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  Obtain sufficient, appropriate audit evidence VYH $em6  
  获取足够、适当的审计证据 v[DxWs8q  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &g8Xjx&zj  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #>z!ns  
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  The audit of specific items !Ap*PL  
  审计的具体项目 t`eIkq|NxI  
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  Receivables: confirmation ( p CU:'"  
  应收帐款:确认 e!k4Ij-]  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties g\49[U}[~F  
  存货:数量,减值,第三方持有存货的确认 +t]Ge >S  
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  Payables: supplier statement reconciliation, confirmation -2C^M> HZ  
  应付帐款:供应商的申明一致,确认 W:}t%agis  
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  Bank and cash: bank confirmation lm{4x~y$h  
  银行存款和现金:银行的确认 |$GPJaNqa  
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  Auditing sampling U4iVI#f  
  审计抽样 LF:~& m  
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5.Review Uw)B(;Hy?  
  复核 9'vf2) "  
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  Subsequent events =[TXH^.0  
  随后发生的事件 6>'>BamX  
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  Going concern {3Dm/u%=9|  
  持续关注 Yqt~h  
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  Management representations !|J2o8g  
  与管理层的交涉沟通 u3jLe=Y'\  
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  Audit finalization and the final review: unadjusted differences t<^7s9r;I  
  审核定稿和最后审查:未经调整的差异 +\.0Pr  
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  6. Reporting !H9zd\wc  
  报告 D3+<16[,  
学会计论坛bbs.xuekuaiji.com 2H ~E~6G  
  Appendix rF/<}ye/4M  
  附录 +N|t:8qaf  
  Audit procedure @G|z _  
  审计程序 ~UwqQD1p  
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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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