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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 bvp)r[8 h  
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  Materiality, true and fair presentation, reasonable assurance ,5. <oDH  
  物质性,真实公平的描述,合理的保证 t)'dF*L  
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  Appointment, removal and resignation of auditors L#!$hq9{_  
  审计人员的的任命、免职和辞职 *m&%vj.Kc  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gmDR{loX  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K"^cq~   
x{?sn  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qK,V$l(4#  
  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 wHWma)}-z  
Ck@M<(x  
  Engagement letter om>VQ3  
  约定书(委托书) Q0WY$w1 <  
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  2. Planning and risk assessment _aY.  
  规划和风险评估 0O[l?e4,8{  
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  General principles k,lqT>C  
  一般原则 yfC2^#9 Zu  
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  Plan and perform audits with an attitude of professional skepticism NnP.k7m)  
  持专业的怀疑态度计划和执行审计工作 phmVkV2a;#  
aP_3C_  
  Audit risks = inherent risk ×control risk ×detection risk v4C3uNW  
  审计风险=内在风险×控制风险×检查风险 jr:drzr{ I  
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  Risk-based approach K.%z;( U  
  基于风险的办法 (rIXbekgB  
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  Understanding the entity and knowledge of the business =EWD |<  
  了解商业的实质和知识 GZS{&w!  
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  Assessing the risks of material misstatement and fraud <ZV7|'^  
  评估材料错报和舞弊的风险 sSV^5  
)%BT*)x  
  Materiality (level), tolerable error w0aHEvH/  
  重要性(级别),可容忍误差 'z~KTDX  
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  Analytical procedures 9!cW  
  分析程序 f@L \E>t  
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  Planning an audit *%nX#mwz  
  规划审计工作 4 #G3ew  
*50ZinfoG  
  Audit documentation: working papers NXi ,5  
  审计文件:工作底稿 N]*!8  
h|)2'07  
  The work of others +Z]y #=  
  其他机构的文件 ,~iFEaV+  
wAPO{3  
  Rely on the work of experts 7 @3M]5:3g  
  依靠专家的工作 r!>es;R8  
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  Rely on the work of internal audit /oBK&r[(  
  依靠内部审计工作 oA[2)BU  
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  3. Internal control EccFx7h  
  内部控制 g\E . _ab<  
(Jm(}X]sh[  
  The evaluation of internal control systems +ESX.Vel  
  对内部控制系统的评估 N <ja6Ac  
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  Tests of control qEPf-O:lm  
  控制测试 &0?DL  
l^)o'YS y  
  Substantive procedures (time, nature, extent) N.kuE=X  
  实质性程序(时间,性质,程度) }kpfJLjY  
!x+MVJ]  
  Transaction cycles: revenue, purchases, inventory, etc. MA l{ 66  
  交易周期:收入,采购,库存等。 'cWlY3%t  
Sz^TG F  
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  4.Audit evidence \ >&@lA  
  审计证据 Tq_1wX'\  
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  Obtain sufficient, appropriate audit evidence 17?NR\Q  
  获取足够、适当的审计证据 btJ,dpir  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z_ iQU1  
  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 Te{ aB"B  
<T4 7kLI  
  The audit of specific items p7?CeyZ-V  
  审计的具体项目 `Pz!SJ|  
Off: ~  
  Receivables: confirmation eHfG;NsV /  
  应收帐款:确认 VuYWb)@  
7M&.UzIY`  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 8Iqk%n~(  
  存货:数量,减值,第三方持有存货的确认 j};pv2  
sWqPw}/3>  
  Payables: supplier statement reconciliation, confirmation $Sc08ro  
  应付帐款:供应商的申明一致,确认 83p$!8]u  
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  Bank and cash: bank confirmation x _YV{  
  银行存款和现金:银行的确认 O4'kS @  
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  Auditing sampling :c+a-Py $E  
  审计抽样 PG-cu$\??  
9ph D5b~j  
5.Review  CU7iva  
  复核 iYmzk?U  
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  Subsequent events ZQJw2LAgO  
  随后发生的事件 }hObtAS  
%yS`C"ZQ)  
D{Jc+Q$  
z!t3xFN&/  
[4+a 1/^  
  Going concern A<*tn?M]  
  持续关注 iX9[Q0g=oQ  
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  Management representations ^0 ,&R\e+  
  与管理层的交涉沟通 G+ \~rl  
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  Audit finalization and the final review: unadjusted differences 'piF_5(@  
  审核定稿和最后审查:未经调整的差异 <}x|@u  
Ow&'sR'CX  
%(wsGNd  
  6. Reporting 4)>\rqF+v  
  报告 aGzdur  
学会计论坛bbs.xuekuaiji.com bQ:3G;  
  Appendix 80l3.z,:  
  附录 BzG!Rg|J  
  Audit procedure 5GWM )vrZg  
  审计程序 E)Zd{9A5)  
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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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