2007年注会考试《审计》英文附加题词汇表

　　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
　　6.Reporting
　　Appendix