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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 JN-W`2  
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  Materiality, true and fair presentation, reasonable assurance *?~&O.R"  
  物质性,真实公平的描述,合理的保证 LMaY}m>  
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  Appointment, removal and resignation of auditors (9KiIRN   
  审计人员的的任命、免职和辞职 i#I7ncX  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?t [C?{'  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e"cvo(}g  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -eFq^KP2  
  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 zU2Mno  
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  Engagement letter F.iJz4ya_  
  约定书(委托书) e=Q{CsP  
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  2. Planning and risk assessment X< 4f7;]O  
  规划和风险评估 S\0?~l"}  
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  General principles Xcb'qU!2-^  
  一般原则 +jyWqld.K1  
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  Plan and perform audits with an attitude of professional skepticism j4+kL4M@H  
  持专业的怀疑态度计划和执行审计工作 ^]TY S]C  
!Q=xIS  
  Audit risks = inherent risk ×control risk ×detection risk 78kT}kgW  
  审计风险=内在风险×控制风险×检查风险 z4rg.ai  
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  Risk-based approach 2}6StmE }  
  基于风险的办法 Qsg([K  
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  Understanding the entity and knowledge of the business "$U!1  
  了解商业的实质和知识 h 6juX'V  
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  Assessing the risks of material misstatement and fraud B`?5G\7L  
  评估材料错报和舞弊的风险 #T08H,W/  
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  Materiality (level), tolerable error "f4atuuXa  
  重要性(级别),可容忍误差  K2D, *w  
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  Analytical procedures )26_7.|  
  分析程序 -op(26:W<  
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  Planning an audit %YwIR.o  
  规划审计工作 c}mWAZ=wF  
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  Audit documentation: working papers ;` ! j~  
  审计文件:工作底稿 $kxP{0u  
h`pXUnEZ  
  The work of others wqA7_ -  
  其他机构的文件 t{Z:N']H  
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  Rely on the work of experts KVp3 pUO  
  依靠专家的工作 Z?)=4|  
7 |Q;E|=-Y  
  Rely on the work of internal audit k/ hNap'0  
  依靠内部审计工作 \kG;T=H  
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  3. Internal control s]2_d|Y  
  内部控制 N.?)s.D(  
tQ Ia6c4|  
  The evaluation of internal control systems  @"L*!  
  对内部控制系统的评估 &'oZ]}^ 0  
Itv}TK eF  
  Tests of control X^)v ZL?  
  控制测试 L[ O.]2  
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  Substantive procedures (time, nature, extent) |6!L\/}M%  
  实质性程序(时间,性质,程度) *#7]PA Qw  
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  Transaction cycles: revenue, purchases, inventory, etc. `l + pk%  
  交易周期:收入,采购,库存等。 ,g:\8*Y>'  
L(DDyA{bA  
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  4.Audit evidence WbGN 5?9Q  
  审计证据 &z? : s  
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  Obtain sufficient, appropriate audit evidence um*!+Q  
  获取足够、适当的审计证据 @aUQy;  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mcq.*at  
  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 S94S[j0D  
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  The audit of specific items Ms14]M[\  
  审计的具体项目 "RLv{D<)J,  
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  Receivables: confirmation h+j{;evN  
  应收帐款:确认 F-PQ`@ZNW  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties k@>y<A{;D  
  存货:数量,减值,第三方持有存货的确认 BTDUT%Yfg  
cA{7 *=G?  
  Payables: supplier statement reconciliation, confirmation Xsd+5="{N  
  应付帐款:供应商的申明一致,确认 @k3xk1*  
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  Bank and cash: bank confirmation Zk> #T:{h  
  银行存款和现金:银行的确认 kn&>4/')  
[(m+Ejzi%  
  Auditing sampling +\U#:gmw  
  审计抽样 .dKFQH iYJ  
'|@?R|i0  
5.Review  &sg~owz  
  复核 m*~Iu<5L  
m#`1.5%  
  Subsequent events "g:1br?X,9  
  随后发生的事件 ?<STl-]&  
_:~I(c6   
ph>0?Z =bn  
>*Ctp +X@  
FgnPh%[u  
  Going concern tO+Lf2Ni+  
  持续关注  1fqJtP6  
K(}g!iT)~  
  Management representations E-Y4TBZ*  
  与管理层的交涉沟通 >b2wFo/em  
a~&eu T2  
  Audit finalization and the final review: unadjusted differences wf2v9.;X:<  
  审核定稿和最后审查:未经调整的差异 >,a$) z  
.> 5[;  
0bl8J5Ar5  
  6. Reporting uYCWsw/  
  报告 ,vB~9 ^~  
学会计论坛bbs.xuekuaiji.com vJ{aBx`VS  
  Appendix @7`=0;g  
  附录 Sy"!Q%+ |  
  Audit procedure @G^m+-  
  审计程序 x Tf|u  
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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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