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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 Hkpn/,D5  
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  Materiality, true and fair presentation, reasonable assurance Yx,  
  物质性,真实公平的描述,合理的保证  gB?#T  
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  Appointment, removal and resignation of auditors d6_ CsqV  
  审计人员的的任命、免职和辞职 "g0L n5&  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )@Ly{cw   
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "8s0~ [6S  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nF05p2Mh  
  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 7D4P= $UJp  
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  Engagement letter BK,= (;d3  
  约定书(委托书) RTSg=    
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  2. Planning and risk assessment ZNzye1JSm  
  规划和风险评估 \4mw >8wA  
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  General principles C:W}hA!  
  一般原则 #;H+Kb5O  
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  Plan and perform audits with an attitude of professional skepticism z!eY=G'  
  持专业的怀疑态度计划和执行审计工作 0F)Y[{h<  
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  Audit risks = inherent risk ×control risk ×detection risk 3nxJ`W5j  
  审计风险=内在风险×控制风险×检查风险 ><dSwwu  
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  Risk-based approach |eJ4"OPC  
  基于风险的办法 #R@{Bu=C  
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  Understanding the entity and knowledge of the business ^b'|`R+~}  
  了解商业的实质和知识 10{ZW@!7  
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  Assessing the risks of material misstatement and fraud ](:aDHa  
  评估材料错报和舞弊的风险 2?#IwT'  
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  Materiality (level), tolerable error J6Cw1Pi  
  重要性(级别),可容忍误差 o`7Bvh2  
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  Analytical procedures hQvSh\p  
  分析程序 a6fMx~  
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  Planning an audit -Z Bk^p  
  规划审计工作 pX+`qxF\  
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  Audit documentation: working papers 1W;q(#q  
  审计文件:工作底稿 XX#YiG4|J  
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  The work of others (@>X!]{$  
  其他机构的文件 D^$Nn*i;U  
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  Rely on the work of experts 5Z,^4 6J  
  依靠专家的工作 aovRm|aOo'  
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  Rely on the work of internal audit s  `U.h^V  
  依靠内部审计工作 H[BY(a@c  
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  3. Internal control " P c"{w  
  内部控制 FE,&_J"  
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  The evaluation of internal control systems *2Il{KO A^  
  对内部控制系统的评估 AtGk _tpVZ  
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  Tests of control |9$K'+'  
  控制测试 !7]4sXL{  
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  Substantive procedures (time, nature, extent) >LRt,.hy6  
  实质性程序(时间,性质,程度) $ fR[zBxA  
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  Transaction cycles: revenue, purchases, inventory, etc. X!KjRP\\  
  交易周期:收入,采购,库存等。 ;9MsV.n  
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  4.Audit evidence L}7c{6!F7  
  审计证据 x'tYf^Va28  
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  Obtain sufficient, appropriate audit evidence (sSMH6iCif  
  获取足够、适当的审计证据 8wKF.+_A  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nSdta'6  
  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 PBc.}TSGj  
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  The audit of specific items R/&Bze  
  审计的具体项目 f^\qDvPur  
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  Receivables: confirmation `uo'w:Q  
  应收帐款:确认 3C{3"bP  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties v0&E!4q*'  
  存货:数量,减值,第三方持有存货的确认 :f<3`x'  
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  Payables: supplier statement reconciliation, confirmation h)2W}p{a4=  
  应付帐款:供应商的申明一致,确认 K"B2 SsC  
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  Bank and cash: bank confirmation !B_i~Rmg  
  银行存款和现金:银行的确认 8DHohhN  
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  Auditing sampling {W*_^>;K  
  审计抽样 L8sHG$[  
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5.Review 0 UdAF  
  复核 c~bi ~ f  
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  Subsequent events T5(]/v,UT  
  随后发生的事件 f.SV-{O_  
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  Going concern p w(eWP  
  持续关注 Wm!lWQu7  
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  Management representations b/65Q&g'  
  与管理层的交涉沟通 s}yJkQb  
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  Audit finalization and the final review: unadjusted differences /3`#ldb%}  
  审核定稿和最后审查:未经调整的差异 [gI;;GW  
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  6. Reporting )* < =:  
  报告 ')ZxWYT O^  
学会计论坛bbs.xuekuaiji.com 2 |lm'Hf  
  Appendix T;!7GW4E ?  
  附录 {hYH4a&Hb  
  Audit procedure R(_UR)G0 @  
  审计程序 XwWp4`Fd  
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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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