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  • 注会审计英语试题

  • 重庆会计网校 日期:2013-1-12 17:46:39[字体: ] [打印] [收藏]
  • 以下是注会审计英语试题描述详情参考:

    1. Assurance engagements and external audit

      保证约定和外部审计

      Materiality, true and fair presentation, reasonable assurance

      物质性,真实公平的描述,合理的保证

      Appointment, removal and resignation of auditors

      审计人员的的任命、免职和辞职

      Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion

      意见类型:无保留意见,保留意见,否定意见,拒绝表示意见

      Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior

      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

      Engagement letter

      约定书(委托书)

      2. Planning and risk assessment

      规划和风险评估

      General principles

      一般原则

      Plan and perform audits with an attitude of professional skepticism

      持专业的怀疑态度计划和执行审计工作

      Audit risks = inherent risk ×control risk ×detection risk

      审计风险=内在风险×控制风险×检查风险

      Risk-based approach

      基于风险的办法

      Understanding the entity and knowledge of the business

      了解商业的实质和知识

      Assessing the risks of material misstatement and fraud

      评估材料错报和舞弊的风险

      Materiality (level), tolerable error

      重要性(级别),可容忍误差

      Analytical procedures

      分析程序

      Planning an audit

      规划审计工作

      Audit documentation: working papers

      审计文件:工作底稿

      The work of others

      其他机构的文件

      Rely on the work of experts

      依靠专家的工作

      Rely on the work of internal audit

      依靠内部审计工作

      3. Internal control

      内部控制

      The evaluation of internal control systems

      对内部控制系统的评估

      Tests of control

      控制测试

      Substantive procedures (time, nature, extent)

      实质性程序(时间,性质,程度)

      Transaction cycles: revenue, purchases, inventory, etc.

      交易周期:收入,采购,库存等。

      4.Audit evidence

      审计证据

      Obtain sufficient, appropriate audit evidence

      获取足够、适当的审计证据

      Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations

      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

      The audit of specific items

      审计的具体项目

      Receivables: confirmation

      应收帐款:确认

      Inventory: counting, cut-off, confirmation of inventory held by third parties

      存货:数量,减值,第三方持有存货的确认

      Payables: supplier statement reconciliation, confirmation

      应付帐款:供应商的申明一致,确认

      Bank and cash: bank confirmation

      银行存款和现金:银行的确认

      Auditing sampling

      审计抽样

      5.Review

      复核

      Subsequent events

      随后发生的事件

      Going concern

      持续关注

      Management representations

      与管理层的交涉沟通

      Audit finalization and the final review: unadjusted differences

      审核定稿和最后审查:未经调整的差异

      6. Reporting

      报告

      Appendix

      附录

      Audit procedure

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