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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 x^ ]1m%  
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  Materiality, true and fair presentation, reasonable assurance `'<&<P  
  物质性,真实公平的描述,合理的保证 ?\Z-3l%M  
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  Appointment, removal and resignation of auditors Nh|QYxOP  
  审计人员的的任命、免职和辞职 <ba+7CK] w  
;u: }rA)  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Fh$Xcz~i  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Gu136XiX  
qbe9 CF'@_  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?{I]!gI  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 TJp0^&Q  
R?[KK<sWWe  
  Engagement letter nLjo3yvV..  
  约定书(委托书) afa7'l=^i  
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  2. Planning and risk assessment e#$ZOK)`  
  规划和风险评估 />9?/&N6"  
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  General principles 0UT2sM$  
  一般原则 Qf]ACN  
I|?Z.!I|  
  Plan and perform audits with an attitude of professional skepticism :V#W y  
  持专业的怀疑态度计划和执行审计工作  )7Ed }6%  
-!]dU`:(X  
  Audit risks = inherent risk ×control risk ×detection risk $?u ^hMU=  
  审计风险=内在风险×控制风险×检查风险 W:16 qbK  
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  Risk-based approach _'E,g@  
  基于风险的办法 OVm $  
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  Understanding the entity and knowledge of the business ?pv}~>  
  了解商业的实质和知识 Y-WY Q{  
l`R/WC  
  Assessing the risks of material misstatement and fraud glppb$oB\  
  评估材料错报和舞弊的风险 cHMS[.=;  
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  Materiality (level), tolerable error A@0%7xm  
  重要性(级别),可容忍误差 *:}NS8hP  
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  Analytical procedures @u2nG:FG  
  分析程序 oA&V,r  
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  Planning an audit ivbuS-f =r  
  规划审计工作 }X3SjNd q  
ToN$x^M w  
  Audit documentation: working papers pc w^W  
  审计文件:工作底稿 ~a5p_xP  
QMfa~TH#p  
  The work of others n(b(H`1n  
  其他机构的文件 "oYyeT ,?  
)vK %LmP  
  Rely on the work of experts rnVh ]xJ  
  依靠专家的工作 x.+}-(`W#~  
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  Rely on the work of internal audit ?*z#G'3z1  
  依靠内部审计工作 8eSIY17  
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  3. Internal control 4 l$(#NB<  
  内部控制 sgo({zA`i  
{7)D/WY5  
  The evaluation of internal control systems Q+[e)YO)  
  对内部控制系统的评估 tw]RH(g+#  
Q- %Q7n'c  
  Tests of control F}A@H<?  
  控制测试 g@.RfX=  
u><gmp&  
  Substantive procedures (time, nature, extent) Qcz7IA  
  实质性程序(时间,性质,程度) ++ :vO  
I#kK! m1Q  
  Transaction cycles: revenue, purchases, inventory, etc. +!V*{<K  
  交易周期:收入,采购,库存等。 Dqe/n_Z  
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  4.Audit evidence elZ?>5P$}  
  审计证据 R V|: mI  
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  Obtain sufficient, appropriate audit evidence s,Cm}4L6  
  获取足够、适当的审计证据 n~l )7_G  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ](vsh gp2  
  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 jBV2]..  
m u(HNj  
  The audit of specific items t#~r'5va  
  审计的具体项目 > '/G:\M>A  
tgDmHxB]0  
  Receivables: confirmation |8 h<Ls_  
  应收帐款:确认 Ay!=Yk ^~  
vt[4"eU  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ~<3qsA..  
  存货:数量,减值,第三方持有存货的确认 EW$ Je  
b1jh2pG(V  
  Payables: supplier statement reconciliation, confirmation h%(dT/jPL)  
  应付帐款:供应商的申明一致,确认 N7*JL2Rnq  
~!'%m(g  
  Bank and cash: bank confirmation r+0"1\f3  
  银行存款和现金:银行的确认 0%}$@H5i  
fM_aDSRa!H  
  Auditing sampling C8y 3T/G  
  审计抽样 ~ -Rr[O=E  
Bm%:Qc*  
5.Review r^ &{0c&o  
  复核 'bkecC  
&~U8S^os  
  Subsequent events q,2]]K7y  
  随后发生的事件 B N@*CG  
}#q9>gx  
dx[<@f2c  
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  Going concern 7( eWBJfTo  
  持续关注 } O9q$-8!  
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  Management representations +}>whyX1  
  与管理层的交涉沟通 Q$W0>bUP  
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  Audit finalization and the final review: unadjusted differences NDU,9A.P  
  审核定稿和最后审查:未经调整的差异 |t|+pBB  
R* E/E  
4>{q("r,  
  6. Reporting '  G-]>  
  报告 `Te n2(D  
学会计论坛bbs.xuekuaiji.com :HRJ49a  
  Appendix B>t$Z5Q^X  
  附录 Uq~{=hMX  
  Audit procedure Q0!gTV  
  审计程序 y)|Q~8r  
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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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