針對2007年注會考試首次在《會計》、《審計》科目中加試英語題，財務(wù)英語老師Julia在快的時間內(nèi)整理了相關(guān)專業(yè)英語及對照中文翻譯，以供考生參考?？忌枰⒁獾氖牵?BR> 1.《會計》、《審計》是注會考試中較難的兩門課程，考生歷來反映考試時間緊迫，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、會計準(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)勢心理；
4.后祝愿考生綜合平衡、穩(wěn)定發(fā)揮、順利通過注會考試！
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
審計
1. 鑒證業(yè)務(wù)和外部審計
重要性，真實、公允反映，合理保證
注冊會計師的聘用，解聘和辭職
審計意見類型：無保留意見，保留意見，否定意見，無法表示意見
職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為
審計業(yè)務(wù)約定書
2.審計計劃和風(fēng)險評估
一般原則
計劃和執(zhí)行審計業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度
審計風(fēng)險=固有風(fēng)險×控制風(fēng)險×檢查風(fēng)險
風(fēng)險導(dǎo)向型審計
了解被審單位
估計重大錯報或舞弊的風(fēng)險
重要性水平，可容忍誤差
分析性復(fù)核程序
制定審計計劃
審計記錄：工作底稿
利用其他人的工作
利用專家工作
利用內(nèi)部審計人員的工作
3.內(nèi)部控制
內(nèi)部控制系統(tǒng)評價
控制測試
實質(zhì)性程序(時間，性質(zhì)，范圍)
Transaction cycles: revenue, purchases, inventory, etc.
4.審計證據(jù)
獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)
財務(wù)報表所包含的認(rèn)定：完整性，發(fā)生，存在，計價，表達和披露，權(quán)利和義務(wù)
具體項目的審計
應(yīng)收賬款：函證
存貨：盤點，截止測試，對第三方持有存貨進行函證
應(yīng)付賬款：供應(yīng)商對帳，函證
貨幣資金：銀行函證
審計抽樣
5.復(fù)核
期后事項
持續(xù)經(jīng)營
管理層聲明
終結(jié)審計和后復(fù)核：未調(diào)整差異
6.審計報告
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、會計準(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)勢心理；
4.后祝愿考生綜合平衡、穩(wěn)定發(fā)揮、順利通過注會考試！
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
審計
1. 鑒證業(yè)務(wù)和外部審計
重要性，真實、公允反映，合理保證
注冊會計師的聘用，解聘和辭職
審計意見類型：無保留意見，保留意見，否定意見，無法表示意見
職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為
審計業(yè)務(wù)約定書
2.審計計劃和風(fēng)險評估
一般原則
計劃和執(zhí)行審計業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度
審計風(fēng)險=固有風(fēng)險×控制風(fēng)險×檢查風(fēng)險
風(fēng)險導(dǎo)向型審計
了解被審單位
估計重大錯報或舞弊的風(fēng)險
重要性水平，可容忍誤差
分析性復(fù)核程序
制定審計計劃
審計記錄：工作底稿
利用其他人的工作
利用專家工作
利用內(nèi)部審計人員的工作
3.內(nèi)部控制
內(nèi)部控制系統(tǒng)評價
控制測試
實質(zhì)性程序(時間，性質(zhì)，范圍)
Transaction cycles: revenue, purchases, inventory, etc.
4.審計證據(jù)
獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)
財務(wù)報表所包含的認(rèn)定：完整性，發(fā)生，存在，計價，表達和披露，權(quán)利和義務(wù)
具體項目的審計
應(yīng)收賬款：函證
存貨：盤點，截止測試，對第三方持有存貨進行函證
應(yīng)付賬款：供應(yīng)商對帳，函證
貨幣資金：銀行函證
審計抽樣
5.復(fù)核
期后事項
持續(xù)經(jīng)營
管理層聲明
終結(jié)審計和后復(fù)核：未調(diào)整差異
6.審計報告