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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 ZJvo9!DL|  
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  Materiality, true and fair presentation, reasonable assurance #2N_/J(U  
  物质性,真实公平的描述,合理的保证 # M>wH`Q#  
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  Appointment, removal and resignation of auditors 7f* RM  
  审计人员的的任命、免职和辞职 #Z0-8<\  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j76%UG\Ga  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {mf.!Xev  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fpf><Rn  
  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 V)h y0_  
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  Engagement letter h$/JGm5uDb  
  约定书(委托书) s [T{c.F  
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  2. Planning and risk assessment ST% T =_q  
  规划和风险评估 z7k$0&  
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  General principles `;/XK,m-  
  一般原则 Qt~B#R. V  
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  Plan and perform audits with an attitude of professional skepticism sv`"\3N[  
  持专业的怀疑态度计划和执行审计工作 Bq{ ]Eh0%  
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  Audit risks = inherent risk ×control risk ×detection risk U{HML|  
  审计风险=内在风险×控制风险×检查风险 n.ct]+L  
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  Risk-based approach 7UDq/:}Fo  
  基于风险的办法 Gnv!]c&S>l  
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  Understanding the entity and knowledge of the business hIo0S8MOj$  
  了解商业的实质和知识 \HD-vINV;  
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  Assessing the risks of material misstatement and fraud &g {<HU?BT  
  评估材料错报和舞弊的风险 BfVBywty  
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  Materiality (level), tolerable error yKlU6t&` G  
  重要性(级别),可容忍误差 hLo>R'@uN  
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  Analytical procedures = hhvmo  
  分析程序 67?n-NP  
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  Planning an audit `0z/BCNB  
  规划审计工作 o?y"]RCM  
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  Audit documentation: working papers Ih3$  
  审计文件:工作底稿 x G^f  
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  The work of others o6|"J%9GX  
  其他机构的文件 m#;.yR  
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  Rely on the work of experts P8IRH#ED  
  依靠专家的工作 6&mWIk^VC  
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  Rely on the work of internal audit Q K j1yG0i  
  依靠内部审计工作 'QR4~`6I  
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  3. Internal control \6i 9q=  
  内部控制 U1jSUkqb  
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  The evaluation of internal control systems ,8~dz  
  对内部控制系统的评估 RPY 6Wh| 4  
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  Tests of control xY+A]Up|w  
  控制测试 w~]} acP  
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  Substantive procedures (time, nature, extent) Xj(>.E{~H  
  实质性程序(时间,性质,程度) ?`"<DH~:0B  
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  Transaction cycles: revenue, purchases, inventory, etc. N" ;^S  
  交易周期:收入,采购,库存等。 ZRO.bMgZF  
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  4.Audit evidence [&Lxz~W][  
  审计证据 TtZrttCE6  
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  Obtain sufficient, appropriate audit evidence *%nX#mwz  
  获取足够、适当的审计证据 f!(cD80  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WFXx70n  
  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 v3Eo@,-  
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  The audit of specific items u$\Tg3du2  
  审计的具体项目 ypxC1E  
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  Receivables: confirmation f}A^]6MO:  
  应收帐款:确认 nMeSCX  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties N!Rt;Xm2@  
  存货:数量,减值,第三方持有存货的确认 D8W(CE^}  
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  Payables: supplier statement reconciliation, confirmation =g1D;  
  应付帐款:供应商的申明一致,确认 N0=b[%g;n  
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  Bank and cash: bank confirmation  POkXd^pI  
  银行存款和现金:银行的确认 5t TLMZ`o  
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  Auditing sampling omr:C8T>  
  审计抽样 WtMcI>4w  
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5.Review YK7gd|LR]  
  复核 +h9`I/R  
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  Subsequent events l8eT{!4  
  随后发生的事件 +38Lojb}   
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  Going concern [Q7`RB  
  持续关注 TZ)(ZKX*R  
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  Management representations l^)o'YS y  
  与管理层的交涉沟通 [<,0A]m   
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  Audit finalization and the final review: unadjusted differences ~y( ,EO  
  审核定稿和最后审查:未经调整的差异 ^Jc$BMaVg  
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  6. Reporting ]KfghRUH  
  报告 %jYQ  
学会计论坛bbs.xuekuaiji.com f'8B[&@L  
  Appendix b6 J2*;XG  
  附录 ZK W@pW]U  
  Audit procedure KBp!zSl  
  审计程序 qQ3 ]E][/  
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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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