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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 [eX ]x  
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  Materiality, true and fair presentation, reasonable assurance =,6H2ew  
  物质性,真实公平的描述,合理的保证 &lQ%;)'  
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  Appointment, removal and resignation of auditors ^65I, Z"  
  审计人员的的任命、免职和辞职 wjA wJOw|  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b@Ej$t&  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vMTf^V  
5=pE*E TJ  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u 272)@R  
  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 ^_WR) F' K  
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  Engagement letter 0k]ApW  
  约定书(委托书) SqM>xm  
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  2. Planning and risk assessment aM}9ZurI  
  规划和风险评估 H;/do-W[  
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  General principles EoAr}fI  
  一般原则 +\eJxyO  
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  Plan and perform audits with an attitude of professional skepticism r9[S%Def  
  持专业的怀疑态度计划和执行审计工作 uvId],dQ5  
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  Audit risks = inherent risk ×control risk ×detection risk VOEV[?>ss  
  审计风险=内在风险×控制风险×检查风险 xfYKUOp/  
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  Risk-based approach $n\Pw  
  基于风险的办法 ${f<}  
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  Understanding the entity and knowledge of the business ;b<w'A_1  
  了解商业的实质和知识 \ruQx)5M  
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  Assessing the risks of material misstatement and fraud 6"&cQ>$xh  
  评估材料错报和舞弊的风险 ,!#Am13  
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  Materiality (level), tolerable error {L-^J`> G  
  重要性(级别),可容忍误差 O^L]2BVC  
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  Analytical procedures 6{h\CU}"  
  分析程序 /2tA n  
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  Planning an audit Q:A#4Z  
  规划审计工作 y]db]pP5  
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  Audit documentation: working papers eZ'8JU]  
  审计文件:工作底稿 w!F>fcm  
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  The work of others =U]9>  
  其他机构的文件 +kL7"  
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  Rely on the work of experts ,P eR}E;c  
  依靠专家的工作 (i~UH04r>s  
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  Rely on the work of internal audit n7t}G'*Y!^  
  依靠内部审计工作 m<CrkKfpG  
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  3. Internal control 67j kU!  
  内部控制 DbMVbgz<e  
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  The evaluation of internal control systems irt9%w4"  
  对内部控制系统的评估 H$`U] =s|  
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  Tests of control =pL$*`]?  
  控制测试 yGa0/o18!?  
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  Substantive procedures (time, nature, extent) &jDN6n3z  
  实质性程序(时间,性质,程度) K~L&Z?~|E  
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  Transaction cycles: revenue, purchases, inventory, etc. |Z:yd}d  
  交易周期:收入,采购,库存等。 x@NfN*?/+i  
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  4.Audit evidence 8zK#./0\  
  审计证据 ]IuZT  
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  Obtain sufficient, appropriate audit evidence j.=:S;  
  获取足够、适当的审计证据 6n9/`D!  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations  /YJo"\7  
  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 u?,>yf.;s  
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  The audit of specific items 9D3W_eIc  
  审计的具体项目 [jgVN w""D  
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  Receivables: confirmation \K$\-]N+  
  应收帐款:确认 [2@:jLth=  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties g QBS#NY  
  存货:数量,减值,第三方持有存货的确认 ]it. R-  
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  Payables: supplier statement reconciliation, confirmation A/y|pg5  
  应付帐款:供应商的申明一致,确认 +`d92Tz  
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  Bank and cash: bank confirmation z^9oaoTl  
  银行存款和现金:银行的确认 ka_m Q<{9  
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  Auditing sampling 8a6.77c  
  审计抽样 =M1}HF,7>l  
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5.Review ]L3U2H`7  
  复核 "Q@m7j)(  
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  Subsequent events J!Z6$VERy  
  随后发生的事件 <X*oW".  
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  Going concern a en%  
  持续关注 `+w= p7ET  
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  Management representations jf)cDj2  
  与管理层的交涉沟通 / &Z8g4vc  
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  Audit finalization and the final review: unadjusted differences NfDS6i.Fqp  
  审核定稿和最后审查:未经调整的差异 x-i,v"8  
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  6. Reporting pCt2 -aam  
  报告 z}-CU GS  
学会计论坛bbs.xuekuaiji.com t?9J'.p  
  Appendix q 4Pv\YO  
  附录 "rMfe>;FJ  
  Audit procedure 1gK|n  
  审计程序 ;bwBd:Y  
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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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