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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 NWx.l8G  
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  Materiality, true and fair presentation, reasonable assurance lyZ[t PS  
  物质性,真实公平的描述,合理的保证 1FC' iGI  
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  Appointment, removal and resignation of auditors |1M+FBT$w  
  审计人员的的任命、免职和辞职 z;fi  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Wg\`!T  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 { [Sd[P  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k(As^'>  
  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 t.f#_C\  
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  Engagement letter 6h8fzqRzc  
  约定书(委托书) c^Y&4=>T  
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  2. Planning and risk assessment Y5rR  
  规划和风险评估 I"AgRa  
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  General principles `VJJ"v<L  
  一般原则 z^xrB$8 u  
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  Plan and perform audits with an attitude of professional skepticism WcE{1&PXx  
  持专业的怀疑态度计划和执行审计工作 IG}`~% Z  
q>JW$8  
  Audit risks = inherent risk ×control risk ×detection risk I)9un|+,y  
  审计风险=内在风险×控制风险×检查风险 ah1DuTT/G  
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  Risk-based approach N^u,C$zP9C  
  基于风险的办法 Tno[LP,  
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  Understanding the entity and knowledge of the business Av3qoH)[<  
  了解商业的实质和知识 aVI%FycYo  
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  Assessing the risks of material misstatement and fraud ` #!~+  
  评估材料错报和舞弊的风险 JYQ.Y!X1O  
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  Materiality (level), tolerable error Q $wa<`  
  重要性(级别),可容忍误差 s*blZdP  
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  Analytical procedures N|G=n9p  
  分析程序 X[F<sxw  
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  Planning an audit EqY e.dF,  
  规划审计工作 !kzC1U  
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  Audit documentation: working papers f{]eb1  
  审计文件:工作底稿 _'g'M=E  
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  The work of others h"b;e2  
  其他机构的文件 fa~u<m   
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  Rely on the work of experts v7;zce/~  
  依靠专家的工作 M!KHBr  
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  Rely on the work of internal audit CTqAhL 4}  
  依靠内部审计工作 >,ThIwRN  
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  3. Internal control 7.-g=Rcz  
  内部控制 #Kr\"o1]  
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  The evaluation of internal control systems iti~RV,  
  对内部控制系统的评估 kPh;SCr{  
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  Tests of control v^Vr^!3  
  控制测试 OK=lp4X  
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  Substantive procedures (time, nature, extent) _.Ey_K_1  
  实质性程序(时间,性质,程度) H,/|pP.  
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  Transaction cycles: revenue, purchases, inventory, etc. h"mG\xi  
  交易周期:收入,采购,库存等。 1pT v6  
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  4.Audit evidence [# X:!xcl  
  审计证据 @ y{i.G  
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  Obtain sufficient, appropriate audit evidence k>W5ts2+  
  获取足够、适当的审计证据 aD2+9?m  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cBgdBPDa  
  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 HwE1cOT  
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  The audit of specific items r6B\yH2  
  审计的具体项目 Iyo ey  
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  Receivables: confirmation 6$]p;}#  
  应收帐款:确认 / 7EeM{,~  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties =y5~7&9'  
  存货:数量,减值,第三方持有存货的确认 $_2S,3 }  
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  Payables: supplier statement reconciliation, confirmation "E? 8. `T  
  应付帐款:供应商的申明一致,确认 IEi E6z]L(  
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  Bank and cash: bank confirmation M<f=xY2$v  
  银行存款和现金:银行的确认 r_sZw@lqJ  
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  Auditing sampling c=S-g 9J  
  审计抽样 /xK5%cE>B  
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5.Review  Bld%d:i  
  复核 8J&K_ JC^  
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  Subsequent events P #_8$#G3  
  随后发生的事件 v-* CE[  
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In-W,   
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  Going concern 6Y#-5oE u/  
  持续关注 Ivw+U-Mz  
!&~8j7{  
  Management representations \O]1QM94Y  
  与管理层的交涉沟通 Sa V]6/|  
!P Cw-&  
  Audit finalization and the final review: unadjusted differences Z19d Ted33  
  审核定稿和最后审查:未经调整的差异 8&AHu  
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  6. Reporting s+"[S%  
  报告 3@k;"pFa<  
学会计论坛bbs.xuekuaiji.com +6vm4(3?  
  Appendix @IaK:  
  附录 7\'ow|)}v  
  Audit procedure 6B4s6  
  审计程序 |"[[.Adw9"  
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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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