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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 ev;5 ?9\E  
E/L?D  
  Materiality, true and fair presentation, reasonable assurance  CK!pH{n+  
  物质性,真实公平的描述,合理的保证 dl7p1Cr  
&J&w4"0N'  
  Appointment, removal and resignation of auditors X!M fJ^)q  
  审计人员的的任命、免职和辞职 Dho^^<`c+  
 I^(o3B  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1:;&wf   
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y%?!AmER  
Bn#HJ17/#  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior MBYD,v&  
  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 .J6 j"  
aIt 0;D  
  Engagement letter *l?% o{  
  约定书(委托书) [vjkU7;7A  
9 <kkzy  
  2. Planning and risk assessment [>Kxm  
  规划和风险评估 _KkVI7a  
Aya;ycsgE  
  General principles &A5[C{x  
  一般原则 J*lYH]s  
x]d"|jmVZ  
  Plan and perform audits with an attitude of professional skepticism : .w'gU_  
  持专业的怀疑态度计划和执行审计工作 %C E@}  
|z7Crz  
  Audit risks = inherent risk ×control risk ×detection risk tv=FFfQ  
  审计风险=内在风险×控制风险×检查风险 7jg(j~tQ  
@n ;YF5  
  Risk-based approach _8b>r1$  
  基于风险的办法 5$"[gdt)T  
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  Understanding the entity and knowledge of the business (zLIv9$  
  了解商业的实质和知识 n$![b_)*  
by y1MgQd  
  Assessing the risks of material misstatement and fraud 'a{5}8+8  
  评估材料错报和舞弊的风险 h9n<ped`A;  
k;:u| s8NS  
  Materiality (level), tolerable error )J6b:W  
  重要性(级别),可容忍误差 eg~^wi  
owY_cDzrH  
  Analytical procedures oJp_c  
  分析程序 ?>\]%$5o  
{FmFu$z+[  
  Planning an audit U#1yl6e\I  
  规划审计工作 \ -iUuHP  
dv9Pb5i  
  Audit documentation: working papers 1]3bx N  
  审计文件:工作底稿 AA& dZjz  
xo 'w+Av  
  The work of others 2Ku#j ('  
  其他机构的文件 Umwg iw  
.Zt/e>K&  
  Rely on the work of experts .-26 N6S  
  依靠专家的工作 =$zr t  
<C`eZ}Qqv  
  Rely on the work of internal audit :pjK\  
  依靠内部审计工作 z`:^e1vG  
rMFZ#38d  
  3. Internal control ?d#(ian  
  内部控制 K$vRk5U  
2?nyPqT3AM  
  The evaluation of internal control systems ,Y5 4(>>%  
  对内部控制系统的评估 yrYaKh  
COL8YY  
  Tests of control :8L61d2(  
  控制测试 +~k,4  
^A<.s_  
  Substantive procedures (time, nature, extent) 0m!ZJHe  
  实质性程序(时间,性质,程度) ;3}b&Z[N]  
4sE=W PKF#  
  Transaction cycles: revenue, purchases, inventory, etc. cWy0N  
  交易周期:收入,采购,库存等。 p[VCt" j  
z}N^`_ *  
%|* y/m  
  4.Audit evidence 5.HztNL  
  审计证据 knZd}?I*  
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  Obtain sufficient, appropriate audit evidence >Ez}r(QQ^  
  获取足够、适当的审计证据 g\nL n#  
 !3M!p&  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations os ud  
  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 H.~+{jTr  
A_ z:^9  
  The audit of specific items ct/THq  
  审计的具体项目 ?gP/XjToMg  
] b=A/*z  
  Receivables: confirmation `CouP-g.  
  应收帐款:确认 8-6{MJ?F  
[c%}L 3B  
  Inventory: counting, cut-off, confirmation of inventory held by third parties GuDD7~qxY  
  存货:数量,减值,第三方持有存货的确认 .shI% ' V  
s_?* R  
  Payables: supplier statement reconciliation, confirmation -;.fU44O[#  
  应付帐款:供应商的申明一致,确认 mYRR==iDL  
'~=xP  
  Bank and cash: bank confirmation Qnc S&  
  银行存款和现金:银行的确认 1fp& "K:yR  
[beuDZA  
  Auditing sampling n{* [Y  
  审计抽样 )p](*Z^  
[o6<aE-  
5.Review ~i {)J  
  复核 2uB26SEIl  
~%q e,  
  Subsequent events "d*  
  随后发生的事件 CA~S$H\"  
|EU08b]P29  
_\]UA?0  
KDzIarC  
V:npcKpu  
  Going concern Fd0FG A&L  
  持续关注 9{&x-ugM  
8[XNFFUZs  
  Management representations p`C5jfI  
  与管理层的交涉沟通 tjL#?j  
"lMWSCas  
  Audit finalization and the final review: unadjusted differences } trMQ  
  审核定稿和最后审查:未经调整的差异 I*t}gvUt9  
c9K\K~bk  
t*$@QO  
  6. Reporting v8=MO:>{R  
  报告 Y*Rqgpu $  
学会计论坛bbs.xuekuaiji.com a#@ opUn-  
  Appendix ^ B]t4N2i  
  附录 g-`NsqzD  
  Audit procedure \8H"lcj:  
  审计程序 ;!Mg,jlQ  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
马克
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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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