2007年注會(huì)考試《審計(jì)》英文附加題詞匯表

　　針對(duì)2007年注會(huì)考試首次在《會(huì)計(jì)》、《審計(jì)》科目中加試英語題，財(cái)務(wù)英語老師Julia在最快的時(shí)間內(nèi)整理了相關(guān)專業(yè)英語及對(duì)照中文翻譯，以供考生參考�？忌�需要注意的是：
　　1.《會(huì)計(jì)》、《審計(jì)》是注會(huì)考試中較難的兩門課程，考生歷來反映考試時(shí)間緊迫，因此，加入附加題后，考生要更好的規(guī)劃和安排考場時(shí)間，不能出現(xiàn)顧此失彼和慌亂的情況；
　　2.本次提供的資料旨在掃清考生在專業(yè)英語上的詞匯障礙，不涉及基礎(chǔ)英語能力的培養(yǎng)和具體審計(jì)、會(huì)計(jì)準(zhǔn)則的講解，因此，考生只有具備一定的英語水平，才可選擇答附加題，并參考本中心提供的資料；
　　3.提醒廣大考生不要因附加題的變革而產(chǎn)生心理落差或是其他不利情緒，具備英語基礎(chǔ)的考生也不能出現(xiàn)松懈情緒或優(yōu)勢(shì)心理；
　　4.最后祝愿考生綜合平衡、穩(wěn)定發(fā)揮、順利通過注會(huì)考試！
　　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
　　6.Reporting
　　Appendix