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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 '5m4kDs  
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  Materiality, true and fair presentation, reasonable assurance L>Y3t1=  
  物质性,真实公平的描述,合理的保证 2oF1do;  
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  Appointment, removal and resignation of auditors l;SXR <EU  
  审计人员的的任命、免职和辞职 bzXeG;c<7  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <} p]0iA  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '~9w<dSB!r  
r;9 V7C  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K(uz`(5  
  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 %Z3B9  
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  Engagement letter y9N6!M|'y  
  约定书(委托书) #P1U] @  
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  2. Planning and risk assessment S"t\LB*'Ls  
  规划和风险评估 iR!]&Oh  
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  General principles y`i?Qo3  
  一般原则 jLA)Y [h  
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  Plan and perform audits with an attitude of professional skepticism /9A6"Z  
  持专业的怀疑态度计划和执行审计工作 bzr QQQ  
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  Audit risks = inherent risk ×control risk ×detection risk ?iZM.$![  
  审计风险=内在风险×控制风险×检查风险 !|l7b2NEz-  
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  Risk-based approach .EReYZO  
  基于风险的办法 N^M6*,F,J  
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  Understanding the entity and knowledge of the business ~Zn|(  
  了解商业的实质和知识 2q(gWhcj  
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  Assessing the risks of material misstatement and fraud %^d<go^  
  评估材料错报和舞弊的风险 9q+W>wt  
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  Materiality (level), tolerable error *8_Dn}u?Jx  
  重要性(级别),可容忍误差 w59q* 2  
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  Analytical procedures 4TI`   
  分析程序 }d>Xh8:%)  
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  Planning an audit  ^We}i  
  规划审计工作 ~ MsHV%  
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  Audit documentation: working papers V'gJtF  
  审计文件:工作底稿 -\USDi(  
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  The work of others +p`BoF9~  
  其他机构的文件 C4qK52'2s  
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  Rely on the work of experts E=CAWj\  
  依靠专家的工作 -LT!LBnEkf  
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  Rely on the work of internal audit /CH]'u^j  
  依靠内部审计工作 op/_ :#&'  
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  3. Internal control 71>,tq  
  内部控制 h-|IZ}F7  
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  The evaluation of internal control systems 3~7!=s\v  
  对内部控制系统的评估 mr/?w0(C  
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  Tests of control B'Jf&v  
  控制测试 &ds+9A  
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  Substantive procedures (time, nature, extent) b !y  
  实质性程序(时间,性质,程度) Dn@ZS_f  
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  Transaction cycles: revenue, purchases, inventory, etc. G3`9'-2q@c  
  交易周期:收入,采购,库存等。 uY(8KW  
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  4.Audit evidence JV@G9PT  
  审计证据 \+nV~Pi"A  
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  Obtain sufficient, appropriate audit evidence %gs?~Xl)]  
  获取足够、适当的审计证据 ,}]v7DD  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i-w$-2w  
  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 NiWAJ]Z  
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  The audit of specific items c_S~{a44Ud  
  审计的具体项目 )XavhS~Ff  
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  Receivables: confirmation T*SLM"x  
  应收帐款:确认 W6}>iB  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties {J izCUo_'  
  存货:数量,减值,第三方持有存货的确认 = c Z24I  
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  Payables: supplier statement reconciliation, confirmation |nWEuKHy  
  应付帐款:供应商的申明一致,确认 M_Ag *?2I  
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  Bank and cash: bank confirmation \/<VJB uV  
  银行存款和现金:银行的确认 J9!/C#Fm  
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  Auditing sampling o+}k$i!6  
  审计抽样 >V?0#f45@  
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5.Review HUD0 @HQI  
  复核 aQ $sn<-l  
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  Subsequent events tm5)x^7  
  随后发生的事件 \u{4=-C.  
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  Going concern *!$Z5Im  
  持续关注 {R-o8N  
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  Management representations iLZY6?_^  
  与管理层的交涉沟通 pXl[I;  
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  Audit finalization and the final review: unadjusted differences eGq7+  
  审核定稿和最后审查:未经调整的差异 _3@5@1[s  
L55 UeP\  
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  6. Reporting 5Y^"&h[ /  
  报告 F/BR#J1  
学会计论坛bbs.xuekuaiji.com z8ZQL.z%h  
  Appendix j; y~vX b  
  附录 K2yNI q_  
  Audit procedure .gDq+~r8O  
  审计程序 5[SwF& zZ  
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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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