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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 wED~ ^[]f  
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  Materiality, true and fair presentation, reasonable assurance |k)h' ?  
  物质性,真实公平的描述,合理的保证 +  }(  
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  Appointment, removal and resignation of auditors )<DL'  
  审计人员的的任命、免职和辞职 ?F*gFW_k  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6 )0$UW  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &k&tkE  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LB? evewu  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 z i2hi9A  
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  Engagement letter *ky5SM(NR  
  约定书(委托书) _zJY1cr  
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  2. Planning and risk assessment KmEm  
  规划和风险评估 hc>hNC:a  
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  General principles Il'+^u_ <  
  一般原则 W=mh*G3y  
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  Plan and perform audits with an attitude of professional skepticism fbNVmjb$)  
  持专业的怀疑态度计划和执行审计工作 ," :ADO-  
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  Audit risks = inherent risk ×control risk ×detection risk vwZ2kk!|i  
  审计风险=内在风险×控制风险×检查风险 \M=" R-&b  
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  Risk-based approach 0u QqPF t  
  基于风险的办法 p:k>!8.Qho  
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  Understanding the entity and knowledge of the business kxWf1hIz0  
  了解商业的实质和知识 76} N/C  
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  Assessing the risks of material misstatement and fraud rxIfatp^  
  评估材料错报和舞弊的风险 H1 n`A#6?  
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  Materiality (level), tolerable error h<6@&yzp  
  重要性(级别),可容忍误差 TTmNPp4q  
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  Analytical procedures 50l=B]M  
  分析程序 `t {aN|3V[  
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  Planning an audit 0>4:(t7h\  
  规划审计工作 ;-n+=@]7  
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  Audit documentation: working papers 4B-v\3Ff  
  审计文件:工作底稿 0kQAT #  
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  The work of others [US.n +G6  
  其他机构的文件 FX+Ra@I!  
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  Rely on the work of experts PD:" SfV,G  
  依靠专家的工作 #8%Lc3n  
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  Rely on the work of internal audit 9$)TAI&P  
  依靠内部审计工作 &( b\jyf  
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  3. Internal control ]EE}ax%#aq  
  内部控制 n$ axqvG  
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  The evaluation of internal control systems (4>k+ H  
  对内部控制系统的评估 9%$4Ux*q  
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  Tests of control Cc]t*;nU_  
  控制测试 {E@Vh  
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  Substantive procedures (time, nature, extent) F9]GEBLr  
  实质性程序(时间,性质,程度) Nf}G "!  
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  Transaction cycles: revenue, purchases, inventory, etc. L@ql)Lc);  
  交易周期:收入,采购,库存等。 ORA +>  
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  4.Audit evidence 8qrE<RHU@  
  审计证据 W.HM!HQp  
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  Obtain sufficient, appropriate audit evidence bEMD2ABm  
  获取足够、适当的审计证据 DdN{=}A  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WDP$w( M  
  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$QYl*F1  
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  The audit of specific items tOn/r@Fd^E  
  审计的具体项目 =BMON{K  
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  Receivables: confirmation qYl%v  
  应收帐款:确认 }{n[_:[7  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties HKP<=<8/O  
  存货:数量,减值,第三方持有存货的确认 DKPX_::  
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  Payables: supplier statement reconciliation, confirmation q#xoM1  
  应付帐款:供应商的申明一致,确认 jri=UGf  
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  Bank and cash: bank confirmation ^GD"aerNr  
  银行存款和现金:银行的确认 quTM|>=_R  
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  Auditing sampling 7s4G|N[wR\  
  审计抽样 D2#3fM6  
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5.Review q3z<v:=1y  
  复核 Z]@my,+Z;  
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  Subsequent events rFh!&_  
  随后发生的事件 &u&/t?  
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  Going concern @>}!g9c  
  持续关注 mp*&{[XoVC  
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  Management representations D{x'k2=  
  与管理层的交涉沟通 ,,sKPj[  
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  Audit finalization and the final review: unadjusted differences  _/;vsQB  
  审核定稿和最后审查:未经调整的差异 Sb+^~M  
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  6. Reporting F0qpJM,  
  报告 F{WV}o=MY  
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  Appendix f~%|Iu1ob  
  附录 _ I"}3*  
  Audit procedure uD0T()J.P5  
  审计程序 3q:U0&F  
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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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