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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 JvW!w)$pY  
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  Materiality, true and fair presentation, reasonable assurance dUceZmAl  
  物质性,真实公平的描述,合理的保证 )[t3-'  
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  Appointment, removal and resignation of auditors H{d/%}7[v  
  审计人员的的任命、免职和辞职  _8z  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VD=F{|^  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kRzqgVr%  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hA"z0Fszh  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #xrE^Txh  
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  Engagement letter dF pP_U  
  约定书(委托书) {y:+rh&  
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  2. Planning and risk assessment _Q\u-VN*hv  
  规划和风险评估 WOGMt T%  
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  General principles b@[5xv\J  
  一般原则 LGVGr  
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  Plan and perform audits with an attitude of professional skepticism s8kkf5bu  
  持专业的怀疑态度计划和执行审计工作 ds QGj&  
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  Audit risks = inherent risk ×control risk ×detection risk *:,7 A9LY  
  审计风险=内在风险×控制风险×检查风险 LZ~$=<  
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  Risk-based approach  nHL(v  
  基于风险的办法 d4-cZw}+  
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  Understanding the entity and knowledge of the business `\S~;O  
  了解商业的实质和知识 r|7hm:F)  
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  Assessing the risks of material misstatement and fraud #EU x1II  
  评估材料错报和舞弊的风险 C[(Exe  
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  Materiality (level), tolerable error [k6 5i  
  重要性(级别),可容忍误差 T k>N4yq  
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  Analytical procedures 30/ (  
  分析程序 Rs%6O|u7  
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  Planning an audit !ly]{DTmm  
  规划审计工作 $f<Rj/`&  
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  Audit documentation: working papers /!0{9F<  
  审计文件:工作底稿 7:T 5P  
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  The work of others ^?tF'l`  
  其他机构的文件 +hS}msu'  
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  Rely on the work of experts Tp/+{|~  
  依靠专家的工作 $ V"7UA22  
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  Rely on the work of internal audit  i '9  
  依靠内部审计工作 l*yJU3PW  
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  3. Internal control yf7p0;$?  
  内部控制 sL tsvH#  
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  The evaluation of internal control systems ~?{@0,$  
  对内部控制系统的评估 Ye_)~,{,p  
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  Tests of control z|SLH<~  
  控制测试 %8+'L4  
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  Substantive procedures (time, nature, extent) x_ \e&"x  
  实质性程序(时间,性质,程度) [0} ^w[  
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  Transaction cycles: revenue, purchases, inventory, etc. w_I}FPT<(:  
  交易周期:收入,采购,库存等。 L +s,,k  
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  4.Audit evidence S-:l 60.  
  审计证据 h7  >  
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  Obtain sufficient, appropriate audit evidence jfHVXu^M  
  获取足够、适当的审计证据 PhM3?$  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hun/H4f|  
  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 K$\]\qG6  
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  The audit of specific items V5RfxWtm:  
  审计的具体项目 H5=-b@(  
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  Receivables: confirmation t*^Q`V wQ  
  应收帐款:确认 FbHk6(/)  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties i%0Ml:Y  
  存货:数量,减值,第三方持有存货的确认 h4S,(*V$!  
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  Payables: supplier statement reconciliation, confirmation Hc4]2pf  
  应付帐款:供应商的申明一致,确认 2rf-pdOvG  
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  Bank and cash: bank confirmation Fmk, "qs  
  银行存款和现金:银行的确认 2|Hq[c=~  
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  Auditing sampling +^!&-g@(  
  审计抽样 7 rOziKZ"  
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5.Review 'ac %]}`-  
  复核 ](@Tbm8  
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  Subsequent events +EJIYvkFm  
  随后发生的事件 Q'&oSPXSDd  
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  Going concern ,D3?N2mB  
  持续关注 +glT5sOk  
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  Management representations B{lBUv(B  
  与管理层的交涉沟通 6+e@)[l.zc  
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  Audit finalization and the final review: unadjusted differences &%}6&PW i  
  审核定稿和最后审查:未经调整的差异 (u+3{Eb  
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  6. Reporting |[;9$Vn  
  报告 dQQh$*IL?{  
学会计论坛bbs.xuekuaiji.com /Zap'S/  
  Appendix <V#9a83JP  
  附录 &aqF ||v%)  
  Audit procedure 7 /w)^&8  
  审计程序 )"2)r{7:  
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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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