论坛风格切换切换到宽版
  • 3775阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 H1q,w|O9j  
x 2&5zp  
  Materiality, true and fair presentation, reasonable assurance _8y4U  
  物质性,真实公平的描述,合理的保证 f ]_ki  
l x5.50mI  
  Appointment, removal and resignation of auditors Ws2?sn#x  
  审计人员的的任命、免职和辞职 =&k[qqxg  
P8h|2,c%  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q.jThP`p  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?o6#i3k#'  
jPz1W4pk  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p ]jLs|tat  
  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 ;AVIt!(L~V  
vJi<PQ6  
  Engagement letter `_1fa7,z  
  约定书(委托书) 'J0I$-QYk  
YR/I<m`]}  
  2. Planning and risk assessment !PeSnO  
  规划和风险评估 6A =k;do  
8EJP~bt  
  General principles s{7bu|0  
  一般原则 Iy;"ht6  
<6;@@  
  Plan and perform audits with an attitude of professional skepticism ^+d]'$  
  持专业的怀疑态度计划和执行审计工作 AFBWiuwI3  
Nc[N 11?O  
  Audit risks = inherent risk ×control risk ×detection risk \Ezcr=0z{j  
  审计风险=内在风险×控制风险×检查风险 =(\BM')l  
f>Ua7!b  
  Risk-based approach =a+  } 6  
  基于风险的办法 x%ccNP0  
G `3{Q7k  
  Understanding the entity and knowledge of the business -\B*reC  
  了解商业的实质和知识 h:G>w`X  
C,mfA%63  
  Assessing the risks of material misstatement and fraud qgfP6W$  
  评估材料错报和舞弊的风险 '`<Fys&:  
:Sd`4"AA  
  Materiality (level), tolerable error Y d~J(  
  重要性(级别),可容忍误差 P'}B5 I~  
\I}EWI  
  Analytical procedures mqsAYzG  
  分析程序 $'eY-U8q  
g2==`f!i  
  Planning an audit (dyY@={q  
  规划审计工作 Nr*X1lJ6  
O x`K7$)  
  Audit documentation: working papers 6;s[dw5T  
  审计文件:工作底稿 +`1~zcu  
tEo-Mj5:  
  The work of others `J03t\  
  其他机构的文件 Svo\+S  
0J466H_d{  
  Rely on the work of experts LxWd_B  
  依靠专家的工作 @'M"c q  
[7 r^fD A  
  Rely on the work of internal audit o-l-Z|)7  
  依靠内部审计工作 :O&jm.2m  
>O rIY  
  3. Internal control l.g.O>1   
  内部控制 Y}2Sr-@u  
I#;dS!W"'  
  The evaluation of internal control systems ]s )Y ">6  
  对内部控制系统的评估 ?GhMGpd Mq  
7hPwa3D^  
  Tests of control L$);50E  
  控制测试 U~?mW,iRL  
s>\^dtG7  
  Substantive procedures (time, nature, extent) -z-yk~F  
  实质性程序(时间,性质,程度) /|}yf/^9X  
 !j%  
  Transaction cycles: revenue, purchases, inventory, etc. yVGf[ ~X  
  交易周期:收入,采购,库存等。 &!WRa@x0I  
ae@!M  
{n|Uf 5  
  4.Audit evidence Dic|n@_Fy  
  审计证据 f.aa@>  
Oi^cs=}  
  Obtain sufficient, appropriate audit evidence 5cU:wc  
  获取足够、适当的审计证据 u=]*,,5<  
HRM-r~2:-]  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2.MUQ;O X  
  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 -}!mi V  
 #$2/<  
  The audit of specific items 0#uB[N  
  审计的具体项目 =23@"ji@D  
P,-5af*;  
  Receivables: confirmation Q/4ICgo4  
  应收帐款:确认 6dz^%Ub  
QT%vrXzz  
  Inventory: counting, cut-off, confirmation of inventory held by third parties NR8`nc1~  
  存货:数量,减值,第三方持有存货的确认 6~W@$SP,F  
T KAs@X,t  
  Payables: supplier statement reconciliation, confirmation _$D!"z7i  
  应付帐款:供应商的申明一致,确认 3)?WSOsL :  
>!']w{G  
  Bank and cash: bank confirmation kRX?o'U~C  
  银行存款和现金:银行的确认 I"lzOD; eI  
CP%^)LX *  
  Auditing sampling &^HVuYa.0  
  审计抽样 (&v|,.c^)1  
sb8bCEm- \  
5.Review > 3(,s^  
  复核 VX8CEO  
|Z2"pV  
  Subsequent events ceCO*m~  
  随后发生的事件 &Q}%b7  
k[a<KbS  
?(K=du  
Q#qfuwz  
+ 5Dc5Bl  
  Going concern +s8R]3NJ_H  
  持续关注 </xf4.C  
6hYz^}2g  
  Management representations M | "'`zc  
  与管理层的交涉沟通 Ng W"wh  
/JC1o&z_T  
  Audit finalization and the final review: unadjusted differences m&xVlS  
  审核定稿和最后审查:未经调整的差异 W,CAg7:*  
7'i{JPm  
C|3Xz[k{  
  6. Reporting hf2bM `d  
  报告 )mBYW}} T  
学会计论坛bbs.xuekuaiji.com to&,d`k=-  
  Appendix 9609  
  附录 eXK3W2XF  
  Audit procedure e:'56?|  
  审计程序 S!z3$@o  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个