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[专业英语]注会审计英语试题 [复制链接]

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离线weiyun3057
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2012-01-05
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
1. Assurance engagements and external audit   保证约定和外部审计 6dV@.(][a  
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  Materiality, true and fair presentation, reasonable assurance j?jEWreq]~  
  物质性,真实公平的描述,合理的保证 >Gk<[0U  
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  Appointment, removal and resignation of auditors ?;0=>3p*0  
  审计人员的的任命、免职和辞职 = PqQJE}  
f62z9)`^  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2xZg, \  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BcX}[?c  
{0lY\#qcE  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K8pfk*NZ_@  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -3/:Dk`3  
{ Y|h;@j$  
  Engagement letter Z_iu^  Q  
  约定书(委托书) aj20, w  
,cWO Ak  
  2. Planning and risk assessment  / >Wh  
  规划和风险评估 nUQcoSY#  
Gs7mO  
  General principles eE>3=1d]w  
  一般原则 CJJ 1aM  
c#OZ=`  
  Plan and perform audits with an attitude of professional skepticism W:3u$LTf*f  
  持专业的怀疑态度计划和执行审计工作 F] +t/  
(i|`PA  
  Audit risks = inherent risk ×control risk ×detection risk b*nyt F  
  审计风险=内在风险×控制风险×检查风险 N(dn"`8  
%\}|&z6  
  Risk-based approach dg4"4\c*P  
  基于风险的办法 @?aNvWeavH  
teUCK(;23  
  Understanding the entity and knowledge of the business zek\AQN  
  了解商业的实质和知识 #dqZdj@  
Bt B o%t&  
  Assessing the risks of material misstatement and fraud )"m FlS<I  
  评估材料错报和舞弊的风险 y`E2IE2o  
Z%`} `(  
  Materiality (level), tolerable error ?fXg_?+{'g  
  重要性(级别),可容忍误差 FMwT4]y  
CHdw>/5  
  Analytical procedures gET& +M   
  分析程序 ^Xt9AM]e  
+DF<o U~  
  Planning an audit S5" xb  
  规划审计工作 D ,mFme  
1ScfX\ F=  
  Audit documentation: working papers R=i$*6}a  
  审计文件:工作底稿 <s9Sx>Zb  
6aM `qz)  
  The work of others m/0G=%d%k  
  其他机构的文件 8!3+Obj  
PP.k>zsx  
  Rely on the work of experts [_|i W%<`  
  依靠专家的工作 k5w+{iOh  
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  Rely on the work of internal audit \tyL`& )  
  依靠内部审计工作 %p/Qz|W  
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  3. Internal control E-*udQ  
  内部控制 #E^%h  
sG}}a}U1  
  The evaluation of internal control systems `*KS` z?  
  对内部控制系统的评估 >/6v` 8F  
^dZ,Itho  
  Tests of control qI<*Cze  
  控制测试 ?TMo6SU  
PgB=<#9  
  Substantive procedures (time, nature, extent) I4m)5G?O2  
  实质性程序(时间,性质,程度) s<E_74q1  
)09_CC!a  
  Transaction cycles: revenue, purchases, inventory, etc. [mw# a9  
  交易周期:收入,采购,库存等。 5Lu m$C c}  
VY=~cVkzS  
p&Nw:S  
  4.Audit evidence 4d!&.Qo9  
  审计证据 6C r$R]5  
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  Obtain sufficient, appropriate audit evidence hh+GW*'~  
  获取足够、适当的审计证据 QdO$,i'  
PA`b~Ct  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations - CM;sXq  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 (cC5zv*E  
~`*:E'/5k]  
  The audit of specific items z]Ql/AK  
  审计的具体项目 BzTm[`(h  
CrS[FM= +W  
  Receivables: confirmation lDMYDy{<  
  应收帐款:确认 ? Z1pPd@  
*'d5~dz=  
  Inventory: counting, cut-off, confirmation of inventory held by third parties \Q^\z   
  存货:数量,减值,第三方持有存货的确认 5Tn4iyg;B  
5:ir il  
  Payables: supplier statement reconciliation, confirmation 3AWB Y .  
  应付帐款:供应商的申明一致,确认 *eUL1 m8Y  
%{zM> le9  
  Bank and cash: bank confirmation HeSnj-mtr}  
  银行存款和现金:银行的确认 "q#(} 1Zd  
_AVCh)Zb  
  Auditing sampling C$ZY=UXz!T  
  审计抽样 8f8+3  
IEC:zmkn  
5.Review (c(?s`;  
  复核 ip1jY!   
(O?z6g  
  Subsequent events U> q&+:+  
  随后发生的事件 3vrQY9H>  
Ta9;;B?$  
yv$MQ~]  
YI%S)$  
;R 2(Gb  
  Going concern >z[d ~  
  持续关注 M{ ~eI  
V#3VRh  
  Management representations zYls>fbp,  
  与管理层的交涉沟通 Bm~>w`1wK  
?KS9Dh  
  Audit finalization and the final review: unadjusted differences fC~WuG 3  
  审核定稿和最后审查:未经调整的差异 w`!Yr:dU  
:Bn\1\  
?hfos Bn&[  
  6. Reporting mcr71j  
  报告 JpSS[pOg  
学会计论坛bbs.xuekuaiji.com i>!f|<  
  Appendix f kP WGd  
  附录 ]'M4Unu#@  
  Audit procedure @XmMD6{<  
  审计程序 -p%=36n  
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只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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