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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 ic l]H  
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  Materiality, true and fair presentation, reasonable assurance s0 Z)BR #  
  物质性,真实公平的描述,合理的保证 $1Wb`$  
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  Appointment, removal and resignation of auditors kpNp}b8']  
  审计人员的的任命、免职和辞职 !XM*y  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ou`KkY||  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #q-fRZ:P  
6#\:J0  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "5?1S-Vl  
  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 yJ6g{#X4K<  
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  Engagement letter w@n}DCFt  
  约定书(委托书) 9E0x\%2K  
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  2. Planning and risk assessment Z`zLrXPD)  
  规划和风险评估 )_?h;wh 84  
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  General principles Q ("4R  
  一般原则 '$J M2 u  
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  Plan and perform audits with an attitude of professional skepticism IS;[oJef  
  持专业的怀疑态度计划和执行审计工作 G)_Zls2 ;  
/-WmOn*  
  Audit risks = inherent risk ×control risk ×detection risk |WfL'_?$  
  审计风险=内在风险×控制风险×检查风险 X|QokAR{$>  
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  Risk-based approach y9=<q%Kc-  
  基于风险的办法 1+Ik\  
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  Understanding the entity and knowledge of the business [,MK)7DU  
  了解商业的实质和知识 Kltqe5  
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  Assessing the risks of material misstatement and fraud 4x@W]*i  
  评估材料错报和舞弊的风险 ZPz=\^  
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  Materiality (level), tolerable error 6BM$u v4  
  重要性(级别),可容忍误差 v (S h+p  
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  Analytical procedures %L wq.  
  分析程序 `R-?+76?  
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  Planning an audit :Gx5vo  
  规划审计工作 >J_ P[v  
 Q0,eE:  
  Audit documentation: working papers !@ y/{~Gu  
  审计文件:工作底稿 Q~P|=*  
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  The work of others N|ZGc{?  
  其他机构的文件 HS\'{4P  
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  Rely on the work of experts z^WY5~?  
  依靠专家的工作 !- 5z 1b)  
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  Rely on the work of internal audit D]|{xKC}  
  依靠内部审计工作 "}H2dn2n  
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  3. Internal control Fdq5:v?k  
  内部控制 Ai5+ ;8z+  
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  The evaluation of internal control systems q9a6s {,  
  对内部控制系统的评估 BqA_C W  
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  Tests of control (N)>?r@n`  
  控制测试 Ae"|a_>fMI  
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  Substantive procedures (time, nature, extent) LX=v _}l J  
  实质性程序(时间,性质,程度) .f>7a;V?}  
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  Transaction cycles: revenue, purchases, inventory, etc. _Vt(Eg_\  
  交易周期:收入,采购,库存等。 ?U1Nm~'UZ  
>$=l;jO`n  
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  4.Audit evidence aH8]$e8_,\  
  审计证据 p1mAoVxR  
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  Obtain sufficient, appropriate audit evidence yT='V1  
  获取足够、适当的审计证据 \$F#bIjC  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [~`p~@\+  
  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 =U8+1b  
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  The audit of specific items pqju@FD *  
  审计的具体项目 *!3qO^b?  
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  Receivables: confirmation HNlW.y"  
  应收帐款:确认 %,aSD#l`f  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties M 8(w+h{  
  存货:数量,减值,第三方持有存货的确认 ;ZP! :,  
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  Payables: supplier statement reconciliation, confirmation [6/8O  
  应付帐款:供应商的申明一致,确认 *Gj`1# Z$  
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  Bank and cash: bank confirmation ZW@cw}  
  银行存款和现金:银行的确认 C#3&,G W  
M &H,`gm  
  Auditing sampling NdX  C8  
  审计抽样 j8rxhToC  
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5.Review $*Wa A`(U  
  复核 &!HG.7AY  
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  Subsequent events %dhrXK5  
  随后发生的事件 %e|UA-(  
&4l!2  
TD4 n%k.  
ilZ5a&X;  
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  Going concern X\*H7;k,  
  持续关注 r/HG{XH`  
WH fl|e  
  Management representations U#XW}T=|  
  与管理层的交涉沟通 7_lgo6  
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  Audit finalization and the final review: unadjusted differences VD =f 'D  
  审核定稿和最后审查:未经调整的差异 uigzf^6,  
~*Y/#kPY  
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  6. Reporting 8p1:dTI5Pb  
  报告 .G"T;w 6d  
学会计论坛bbs.xuekuaiji.com f2v~: u  
  Appendix 54RexB o  
  附录 *e<'|Kq  
  Audit procedure !vHCftKel  
  审计程序 j)juvat  
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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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