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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 倒序阅读 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 d'ZNp2L  
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  Materiality, true and fair presentation, reasonable assurance .yZLC%}  
  物质性,真实公平的描述,合理的保证 J@I>m N1\  
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  Appointment, removal and resignation of auditors *7h~0%WR  
  审计人员的的任命、免职和辞职 6Bjo9,L  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yqq1a o  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p!YK~cH[  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k9rws  
  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 fYk>LW  
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  Engagement letter Mc@9ivwL#  
  约定书(委托书) uH9Vj<E$K  
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  2. Planning and risk assessment f $Agcy  
  规划和风险评估 H<_Tn$<zH.  
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  General principles E #,"C`&*  
  一般原则 _ l`F}v  
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  Plan and perform audits with an attitude of professional skepticism )- 3~^Y#r_  
  持专业的怀疑态度计划和执行审计工作 \ =hg^j  
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  Audit risks = inherent risk ×control risk ×detection risk N# }w1]  
  审计风险=内在风险×控制风险×检查风险 m| ,Tk:xH  
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  Risk-based approach :.+w'SEn4M  
  基于风险的办法 vTK%8qoZ  
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  Understanding the entity and knowledge of the business CqnHh@]nu  
  了解商业的实质和知识 / 3N2?zS{  
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  Assessing the risks of material misstatement and fraud ]2@(^x'=  
  评估材料错报和舞弊的风险 Mgw#4LU  
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  Materiality (level), tolerable error Z?o0Q\ }1  
  重要性(级别),可容忍误差 Qf=^C Q=lV  
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  Analytical procedures -t4:%-wv  
  分析程序  ImhkU%  
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  Planning an audit q0+N#$g#   
  规划审计工作 Z3TCi7,m  
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  Audit documentation: working papers %>*?uO`z[  
  审计文件:工作底稿 QPf\lN/$4d  
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  The work of others yf:0u_&]  
  其他机构的文件 u* pQVU  
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  Rely on the work of experts Jq` Dvz  
  依靠专家的工作 7I[[S!((s  
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  Rely on the work of internal audit "Q OQ  
  依靠内部审计工作 vX }iA|`#  
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  3. Internal control SdlO]y9E  
  内部控制 bKS/T^UQ  
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  The evaluation of internal control systems Ms6 ;iW9  
  对内部控制系统的评估 mHMsK}=~  
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  Tests of control (>0`e8v!  
  控制测试 VzSkqWF/"  
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  Substantive procedures (time, nature, extent) tQzbYzGb7  
  实质性程序(时间,性质,程度) = cxO@Fu  
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  Transaction cycles: revenue, purchases, inventory, etc. jF;<9-m&  
  交易周期:收入,采购,库存等。 Bdh*[S\u@E  
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85# 3|5n  
  4.Audit evidence ph6/+[:  
  审计证据 0t!Z MH  
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  Obtain sufficient, appropriate audit evidence 'n7|fjX?Y  
  获取足够、适当的审计证据 @] .s^ss9_  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uO1^Q;F  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ? /!Fv/  
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  The audit of specific items 2+pw%#fe  
  审计的具体项目 w31O~Ve  
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  Receivables: confirmation kVtP~  
  应收帐款:确认 LF.i0^#J  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties mL1ZSX o!  
  存货:数量,减值,第三方持有存货的确认 7x`$ A  
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  Payables: supplier statement reconciliation, confirmation Lb$Uba-_  
  应付帐款:供应商的申明一致,确认 5L6.7}B  
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  Bank and cash: bank confirmation hRuiuGC  
  银行存款和现金:银行的确认 n2*Ua/J-8  
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  Auditing sampling = z5=?  
  审计抽样 lg-`zV3  
9h K8dJw  
5.Review 0 F8xS8vK+  
  复核 w:B&8I(n}w  
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  Subsequent events u@D5SkT  
  随后发生的事件 ?z)2\D  
,?U(PEO\f  
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  Going concern n)cc\JPQ  
  持续关注 TS=%iMa  
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  Management representations q:>`|~MX  
  与管理层的交涉沟通 )`k+Oyvi<  
bg3kGt0  
  Audit finalization and the final review: unadjusted differences *C)m#[#:u  
  审核定稿和最后审查:未经调整的差异 iU0jv7}n  
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  6. Reporting ]nV_K}!w  
  报告 g0 ~m[[  
学会计论坛bbs.xuekuaiji.com fm^tU0DY  
  Appendix LCRWC`%&  
  附录 #\F8(lZ  
  Audit procedure zGO_S\  
  审计程序 kdA]gpdw  
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只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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