《审计》英文附加题词汇表 - 会计

2007-08-29 来源：新东方北斗星|http://www.beidouxing.org/ 我要评论（0）

　　针对2007年注会考试首次在《会计》、《审计》科目中加试英语题，财务英语老师Julia在最快的时间内整理了相关专业英语及对照中文翻译，以供考生参考。考生需要注意的是：

　　1.《会计》、《审计》是注会考试中较难的两门课程，考生历来反映考试时间紧迫，因此，加入附加题后，考生要更好的规划和安排考场时间，不能出现顾此失彼和慌乱的情况；

　　2.本次提供的资料旨在扫清考生在专业英语上的词汇障碍，不涉及基础英语能力的培养和具体审计、会计准则的讲解，因此，考生只有具备一定的英语水平，才可选择答附加题，并参考本中心提供的资料；

　　3.提醒广大考生不要因附加题的变革而产生心理落差或是其他不利情绪，具备英语基础的考生也不能出现松懈情绪或优势心理；

　　4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！

　　Auditing

　　1.Assurance engagements and external audit

　　Materiality, true and fair presentation, reasonable assurance

　　Appointment, removal and resignation of auditors

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

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

　　Engagement letter

　　2.Planning and risk assessment

　　General principles

　　Plan and perform audits with an attitude of professional skepticism

　　Audit risks = inherent risk ×control risk ×detection risk

　　Risk-based approach

　　Understanding the entity and knowledge of the business

　　Assessing the risks of material misstatement and fraud

　　Materiality (level), tolerable error

　　Analytical procedures

　　Planning an audit

　　Audit documentation: working papers

　　The work of others

　　Rely on the work of experts

　　Rely on the work of internal audit

　　3.Internal control

　　The evaluation of internal control systems

　　Tests of control

　　Substantive procedures (time, nature, extent)

　　Transaction cycles: revenue, purchases, inventory, etc.

　　4.Audit evidence

　　Obtain sufficient, appropriate audit evidence

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

　　The audit of specific items

　　Receivables: confirmation

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

　　Payables: supplier statement reconciliation, confirmation

　　Bank and cash: bank confirmation

　　Auditing sampling

　　5.Review

　　Subsequent events

　　Going concern

　　Management representations

　　Audit finalization and the final review: unadjusted differences

 

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