页面打开中,请稍候...
www.Gzu521.com
| Gzu521.com我的学习网 |
|
作者：新东方教育科技集团北斗星培训学校 朱丽
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； &i^I3*:k�!4 yVPhk [ 本 资 料 来 源 于 贵 州 学 习 网 财会考试注册会计师考试 http://Www.gzU521.com ] &i^I3*:k�!4 yVPhk 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 proceduresx)AP�=xm4(C*9X [n[ 此文转贴于我的学习网财会考试注册会计师考试 http://www.Gzu521.com]x)AP�=xm4(C*9X [n 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 audit procedure  audit procedure  |
责任编辑：gzu521
您的位置：
