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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 n82N@z<8]  
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  Materiality, true and fair presentation, reasonable assurance R7: >'*F  
  物质性,真实公平的描述,合理的保证 pI2g\cH>  
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  Appointment, removal and resignation of auditors lhsd 39NM  
  审计人员的的任命、免职和辞职 2_@vSwC  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .a._WZF  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X]6Hgz66  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =KfV;.&  
  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 19a/E 1  
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  Engagement letter 7kmU/(8  
  约定书(委托书) [ iE%P^  
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  2. Planning and risk assessment L~N<<8?\   
  规划和风险评估 ]$[J_f*x  
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  General principles 4%wP}Zj#  
  一般原则 ~nk{\ rWO  
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  Plan and perform audits with an attitude of professional skepticism =!{7ZSu\  
  持专业的怀疑态度计划和执行审计工作 o.yuz+  
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  Audit risks = inherent risk ×control risk ×detection risk M&P?/Zi=L  
  审计风险=内在风险×控制风险×检查风险 k(|D0%#b7  
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  Risk-based approach 3=w$1.B d  
  基于风险的办法 [<m1xr4"k  
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  Understanding the entity and knowledge of the business *,g|I8?%VD  
  了解商业的实质和知识 j'Ry.8}  
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  Assessing the risks of material misstatement and fraud f\CJ |tKX  
  评估材料错报和舞弊的风险 Zcq'u jU  
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  Materiality (level), tolerable error 4DY\QvW5  
  重要性(级别),可容忍误差 K=x>%6W7b  
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  Analytical procedures bdh6ii  
  分析程序 ^`ah\L  
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  Planning an audit G+Ft2/+\  
  规划审计工作 6gz !K"S  
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  Audit documentation: working papers 5S 4kn.3  
  审计文件:工作底稿  JvFd2@  
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  The work of others k<p$BZ  
  其他机构的文件 < GoUth.#  
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  Rely on the work of experts ] ?!#*<t r  
  依靠专家的工作 9PXG*r|D  
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  Rely on the work of internal audit yPG,+uQ$.  
  依靠内部审计工作 9 ?"]dEM  
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  3. Internal control  ismx evD  
  内部控制 Bw^*6P^l  
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  The evaluation of internal control systems (]* Ro 8  
  对内部控制系统的评估 ``*iK  
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  Tests of control /NvHM$5O%  
  控制测试 LWG%]m|C  
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  Substantive procedures (time, nature, extent) #- S%aeB  
  实质性程序(时间,性质,程度) nrqr p  
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  Transaction cycles: revenue, purchases, inventory, etc. fFu+P<?"  
  交易周期:收入,采购,库存等。 '1'#,u!  
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  4.Audit evidence I8*_\Ez  
  审计证据 fBtTJ+51}  
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  Obtain sufficient, appropriate audit evidence ?N*m2rv  
  获取足够、适当的审计证据 HCOv<k  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xgsEJE  
  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 fmqHWu*wG  
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  The audit of specific items \@")2o+  
  审计的具体项目 {8b 6M  
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  Receivables: confirmation vjNP  
  应收帐款:确认 PVfky@wl"  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties x-0O3IIE  
  存货:数量,减值,第三方持有存货的确认 R@ksYC3 F  
N %;bV@A9  
  Payables: supplier statement reconciliation, confirmation v6uXik  
  应付帐款:供应商的申明一致,确认 .|ZO2MCd  
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  Bank and cash: bank confirmation !vd(WKq  
  银行存款和现金:银行的确认 Y!!w*G9b  
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  Auditing sampling l X g .`  
  审计抽样 F3)w('h9c  
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5.Review ]7+9>V  
  复核 k*xMe-  
 .7GTL  
  Subsequent events IR_&dWHyc  
  随后发生的事件 10?+6*d  
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  Going concern 4i]h0_]  
  持续关注 5~,usA*  
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  Management representations B EN U  
  与管理层的交涉沟通 mz-sazgV  
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  Audit finalization and the final review: unadjusted differences  9E`Laf  
  审核定稿和最后审查:未经调整的差异 QOT|6)Yb  
;RR\ Hwix  
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  6. Reporting B183h  
  报告 +f){x9 :  
学会计论坛bbs.xuekuaiji.com $ kAal26z  
  Appendix SN#Cnu}  
  附录 bd'io O  
  Audit procedure Vi 9Kah+  
  审计程序 |3]#SqX  
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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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