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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 zVe,HKF/  
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  Materiality, true and fair presentation, reasonable assurance q o-|.I  
  物质性,真实公平的描述,合理的保证 TNeL%s?B3  
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  Appointment, removal and resignation of auditors d!Ws-kzE  
  审计人员的的任命、免职和辞职  xiQc\k$  
BT;1"l<  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xkx&'/QG,U  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -iW>T5f  
U UtS me  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4AvIU!0w  
  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 J8@+)hn  
KyDd( 'i  
  Engagement letter 0$Zh4Y  
  约定书(委托书) 9^C6ZgNS  
SX =^C  
  2. Planning and risk assessment k %-UW%  
  规划和风险评估 3BLH d<  
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  General principles ts@ e ,  
  一般原则 yDe*-N\'W  
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  Plan and perform audits with an attitude of professional skepticism tBwPB#:W  
  持专业的怀疑态度计划和执行审计工作 kf~>%tES]  
$(OL#>9Ly  
  Audit risks = inherent risk ×control risk ×detection risk B=X_c5  
  审计风险=内在风险×控制风险×检查风险 8(A k  
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  Risk-based approach nHfAx/9!  
  基于风险的办法 Q'ib7R;V,  
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  Understanding the entity and knowledge of the business cZrJW  
  了解商业的实质和知识 **6X9ZIX[  
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  Assessing the risks of material misstatement and fraud 1. Q"<[M  
  评估材料错报和舞弊的风险 *l0i}"T^_  
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  Materiality (level), tolerable error ]i `~J  
  重要性(级别),可容忍误差 ;t@^Z_z,CR  
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  Analytical procedures mryT%zSlM  
  分析程序 SokU9n!  
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  Planning an audit b+CvA(*  
  规划审计工作 A v/y  
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  Audit documentation: working papers %6@m~;c0  
  审计文件:工作底稿 1JI7P?\B  
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  The work of others [{ A5BE -  
  其他机构的文件 E`iE]O  
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  Rely on the work of experts ,qdZ6bv,]|  
  依靠专家的工作 j2n 4; m  
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  Rely on the work of internal audit ]ddL'>$c$  
  依靠内部审计工作 :{Iv ]d  
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  3. Internal control 3[m~6 Ys  
  内部控制 '}P$hP_d  
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  The evaluation of internal control systems J'lqHf$T  
  对内部控制系统的评估 {?IUf~<  
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  Tests of control e#tWQM3  
  控制测试 lJ4/bL2I/  
E `%*lGu_  
  Substantive procedures (time, nature, extent) FvBnmYn W  
  实质性程序(时间,性质,程度) %BRll  
!/e8x;_  
  Transaction cycles: revenue, purchases, inventory, etc. @Z9>E+udQ  
  交易周期:收入,采购,库存等。 ]jP 0Z#  
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Mg u=cm )  
  4.Audit evidence .ldBl  
  审计证据 xn7bb[g;  
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  Obtain sufficient, appropriate audit evidence HR?a93  
  获取足够、适当的审计证据 T@N)BfkB  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _qS4Ns/4s  
  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 V%J_iY/BUb  
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  The audit of specific items Otm7j>w  
  审计的具体项目 sRGIHT#  
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  Receivables: confirmation e= _7Q.cn  
  应收帐款:确认 ew8Manx  
l`AA<Rj*O-  
  Inventory: counting, cut-off, confirmation of inventory held by third parties B+=Xb;p8  
  存货:数量,减值,第三方持有存货的确认  OV$|!n  
T7 XbbU   
  Payables: supplier statement reconciliation, confirmation Pill |4c<  
  应付帐款:供应商的申明一致,确认 0J9Ub   
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  Bank and cash: bank confirmation DYL\=ya1  
  银行存款和现金:银行的确认 At8^yF   
|f"1I4K g  
  Auditing sampling K db:Q0B  
  审计抽样 @LDu08lr  
CLY>M`%?+p  
5.Review T9Pu V  
  复核 3VmF1w 2  
[ST7CrwC  
  Subsequent events |K$EULzz  
  随后发生的事件 je~gk6}Y  
[c#?@S_  
4B=@<( H  
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'tzN.p1O  
  Going concern aboA9pwH  
  持续关注 ln=:E$jX  
@RVj~J.A  
  Management representations -D,kL  
  与管理层的交涉沟通 5B+I \f&  
r*4@S~;  
  Audit finalization and the final review: unadjusted differences tp=/f !bv  
  审核定稿和最后审查:未经调整的差异 Yu9.0A_) :  
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  6. Reporting &+F}$8,  
  报告 HpTX6}^  
学会计论坛bbs.xuekuaiji.com Z <vTr6?  
  Appendix )u(Dqu\t  
  附录 :l?/]K  
  Audit procedure _f~m&="T!  
  审计程序 Cr$8\{2OA7  
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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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