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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 h~elF1dG  
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  Materiality, true and fair presentation, reasonable assurance fD q, )~D  
  物质性,真实公平的描述,合理的保证 C5Q|3d  
'O`jV0aa'  
  Appointment, removal and resignation of auditors {mL/)\  
  审计人员的的任命、免职和辞职 M@Q=!!tQ(  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @Risab n  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^g[\.Q  
uYL6g:]+ZC  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior # `a-b<uz  
  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 Hi|2z5=V  
#2DH_P  
  Engagement letter !U>"H8}dv  
  约定书(委托书) p%IR4f  
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  2. Planning and risk assessment ,@='.Qs4g  
  规划和风险评估 _DC/`_'  
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  General principles YO!,m<b^u  
  一般原则 EhB9M!Y`@  
:G^`LyOM  
  Plan and perform audits with an attitude of professional skepticism Hh;w\)/%j  
  持专业的怀疑态度计划和执行审计工作 V@>?lv(\  
{ r&M  
  Audit risks = inherent risk ×control risk ×detection risk ~J<bwF  
  审计风险=内在风险×控制风险×检查风险 CR934TE+  
uc Z(D|a   
  Risk-based approach ,_rarU)[J  
  基于风险的办法 yN3Tk}{V  
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  Understanding the entity and knowledge of the business NH 'RU`U)  
  了解商业的实质和知识 xOT'4v&.  
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  Assessing the risks of material misstatement and fraud !u6~#.7  
  评估材料错报和舞弊的风险 ts;_T..L  
'dWJ#9C  
  Materiality (level), tolerable error JF{,;&sj  
  重要性(级别),可容忍误差 +1d\ZZA|6&  
$:u,6|QsS=  
  Analytical procedures +{hxEDz  
  分析程序 sxThz7#i)  
)lw7 W9  
  Planning an audit LOnhFX   
  规划审计工作 {+xUAmd  
iLmU|jdE  
  Audit documentation: working papers ys#M* {?  
  审计文件:工作底稿 Ka_UVKwMro  
,dVCbAS@  
  The work of others +ypG<VBx%  
  其他机构的文件 e982IP  
j%p~.kW5  
  Rely on the work of experts 2jhVmK  
  依靠专家的工作 K,IOD t  
&]LwK5SR  
  Rely on the work of internal audit rB4#}+Uq  
  依靠内部审计工作 fykN\b  
r`;C9#jZ  
  3. Internal control 7 Ck;LF}>0  
  内部控制 &us8,x6yg  
w:Lu  
  The evaluation of internal control systems 21o_9=[^  
  对内部控制系统的评估 *<Ddn&_  
awkVjyqX  
  Tests of control {Y0I A97,  
  控制测试 gE ,j\M*  
mlVv3mVyR<  
  Substantive procedures (time, nature, extent) dlT\VWMha(  
  实质性程序(时间,性质,程度) ^1~/FU  
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  Transaction cycles: revenue, purchases, inventory, etc. 3Aj_,&X.@(  
  交易周期:收入,采购,库存等。 eGTK^p  
p +T&9  
1)YFEU&]  
  4.Audit evidence <rC#1wR4  
  审计证据 `S~u4+y]  
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  Obtain sufficient, appropriate audit evidence 9Np0<e3p  
  获取足够、适当的审计证据 RChY+3,L)  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z9'0&G L  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 q~w;C([k_  
/GXO2zO  
  The audit of specific items aDOH3Ri0K!  
  审计的具体项目 J<BdIKCma  
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  Receivables: confirmation bv+e'$U3  
  应收帐款:确认 X* JD  
:_aY:`  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ^=W&p%Y(!  
  存货:数量,减值,第三方持有存货的确认 X,fTzkGj  
=#^dG ''*"  
  Payables: supplier statement reconciliation, confirmation YpKa i3 B  
  应付帐款:供应商的申明一致,确认 ?Tl@e   
ZH}NlEn  
  Bank and cash: bank confirmation > Qtyw.n  
  银行存款和现金:银行的确认 E, v1F!  
R/wSGP`W  
  Auditing sampling +>3c+h,%.  
  审计抽样 }O>Zu[8a  
Kulg84<AwM  
5.Review C C09:L?  
  复核 K$]QzPXS  
lET)<V(Y  
  Subsequent events @TprS d  
  随后发生的事件 - Q@d  
JdRs=#X  
g.]'0)DMW  
i\ Vpp8<B  
d J!o/y6  
  Going concern bn`zI~WS  
  持续关注 bT8UmR98  
ul%bo%&~  
  Management representations **q/'K  
  与管理层的交涉沟通 $G_<YVXcG  
kW~F*  
  Audit finalization and the final review: unadjusted differences  %aKkk)s  
  审核定稿和最后审查:未经调整的差异 ^pjez+  
YXtGuO\q  
xS}H483h6W  
  6. Reporting qL P +@wbJ  
  报告 qck/b  
学会计论坛bbs.xuekuaiji.com ]x G8vy  
  Appendix 2T5xSpC  
  附录 K;qZc\q  
  Audit procedure w!}1oy  
  审计程序 7&3URglsL"  
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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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