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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 : q%1Vi  
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  Materiality, true and fair presentation, reasonable assurance .Hqq!&  
  物质性,真实公平的描述,合理的保证 g1[BrT,  
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  Appointment, removal and resignation of auditors !0Nf`iCQ(  
  审计人员的的任命、免职和辞职 [(#)9/3,  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7:uz{xPK6  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E\s1p: %  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior X5J)1rL  
  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 [j'!+)>_  
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  Engagement letter a}FyJp  
  约定书(委托书) CQ/+- -o  
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  2. Planning and risk assessment [ R+M .5  
  规划和风险评估 H OWpTu(  
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  General principles -;_"Y]#  
  一般原则 QA0uT{x90  
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  Plan and perform audits with an attitude of professional skepticism {X(nn.GpC  
  持专业的怀疑态度计划和执行审计工作 Z@Q*An  
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  Audit risks = inherent risk ×control risk ×detection risk #n|5ng|CJ  
  审计风险=内在风险×控制风险×检查风险 ]9w)0iH  
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  Risk-based approach Q2m[XcnX  
  基于风险的办法 Ah7"qv'L\  
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  Understanding the entity and knowledge of the business oOI0q_bf  
  了解商业的实质和知识 -kLBq :M  
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  Assessing the risks of material misstatement and fraud zu @|"f^`  
  评估材料错报和舞弊的风险 K a(B&.  
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  Materiality (level), tolerable error )$E){(Aa  
  重要性(级别),可容忍误差 =Vs?=|r  
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  Analytical procedures j`.&4.7+  
  分析程序 g*oX`K.  
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  Planning an audit @~ke=w6&pe  
  规划审计工作 vkGF_aenk  
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  Audit documentation: working papers }?mSMqnB  
  审计文件:工作底稿 lF/ Xs  
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  The work of others =h-E N_[  
  其他机构的文件 #btf|\D  
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  Rely on the work of experts QlMLWi  
  依靠专家的工作 us|H b  
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  Rely on the work of internal audit m"Mj3Z:  
  依靠内部审计工作 q6-o!>dLQ  
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  3. Internal control `H:`JBe=+[  
  内部控制 aIa<,  
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  The evaluation of internal control systems (nB[aM  
  对内部控制系统的评估 >fP;H}S6  
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  Tests of control E%v0@  
  控制测试 :B5*?x  
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  Substantive procedures (time, nature, extent) &K'*67h  
  实质性程序(时间,性质,程度) `W)?d I?#M  
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  Transaction cycles: revenue, purchases, inventory, etc. d6tv4Cf  
  交易周期:收入,采购,库存等。 71[?AmxV  
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  4.Audit evidence %p)&mYK{  
  审计证据 c$ib-  
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  Obtain sufficient, appropriate audit evidence tTTHQ7o*BD  
  获取足够、适当的审计证据 C=&n1/  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Rf`_q7fm  
  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 1gBLJ0q  
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  The audit of specific items n5"oXpcIx  
  审计的具体项目 +zche  
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  Receivables: confirmation (SW6?5  
  应收帐款:确认 &D{!zF  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 8 f~x\.  
  存货:数量,减值,第三方持有存货的确认 J2x}@p  
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  Payables: supplier statement reconciliation, confirmation MQw}R7  
  应付帐款:供应商的申明一致,确认 D['J4B  
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  Bank and cash: bank confirmation Ua|iAD 1  
  银行存款和现金:银行的确认 |Y}YhUI&  
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  Auditing sampling 5%9Uh'y#  
  审计抽样 0^V<,CAV  
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5.Review +jF |8  
  复核 dO2?&f  
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  Subsequent events ~x9J&*zxM  
  随后发生的事件 ?F] P=S :x  
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  Going concern "Ua-7Q&A  
  持续关注 xa'U_]m  
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  Management representations m4OnRZYlw  
  与管理层的交涉沟通 .?3ro Q  
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  Audit finalization and the final review: unadjusted differences 46)[F0,$r  
  审核定稿和最后审查:未经调整的差异 -6-rX D  
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  6. Reporting 6P >Y2xV:  
  报告 Jxe5y3* (  
学会计论坛bbs.xuekuaiji.com vjGJRk|XED  
  Appendix ".|8(Y  
  附录 ] H;E(1iU  
  Audit procedure 3 $%#n*  
  审计程序 Y1r'\@L w  
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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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