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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 D\b$$z]q  
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  Materiality, true and fair presentation, reasonable assurance RrvC}9ar  
  物质性,真实公平的描述,合理的保证 `(h^z>%  
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  Appointment, removal and resignation of auditors E& i (T2c  
  审计人员的的任命、免职和辞职 |(Mxbprz  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5{k,/Z[L  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P%lD9<jED  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lYCvYe  
  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 ! #_2 ![  
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  Engagement letter Hp04apM:  
  约定书(委托书) e}1Q+h\  
#55 :qc>m  
  2. Planning and risk assessment On}1&!{1]  
  规划和风险评估 F`m}RL]g  
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  General principles +1YEOOfVY  
  一般原则 E&zf<Y  
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  Plan and perform audits with an attitude of professional skepticism p$9Aadi]  
  持专业的怀疑态度计划和执行审计工作 myR{ }G  
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  Audit risks = inherent risk ×control risk ×detection risk fMg9h9U  
  审计风险=内在风险×控制风险×检查风险 TT/H"Ri}Jp  
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  Risk-based approach KCyV |,+n  
  基于风险的办法 mdEJ'];AH  
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  Understanding the entity and knowledge of the business `6)Qi*Z  
  了解商业的实质和知识 dhob]8b  
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  Assessing the risks of material misstatement and fraud W&Fm ;m@M  
  评估材料错报和舞弊的风险 cyJ{AS+  
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  Materiality (level), tolerable error [oV M9 Q  
  重要性(级别),可容忍误差 H5x7)1 Ir|  
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  Analytical procedures 4F|79U #  
  分析程序 XLt/$Caf  
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  Planning an audit I U"  
  规划审计工作 {\D &*  
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  Audit documentation: working papers |-}. Y(y  
  审计文件:工作底稿 W+#Q>^Q>  
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  The work of others S[3"?$3S  
  其他机构的文件 q7Hf7^a  
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  Rely on the work of experts YUEyGhkMV{  
  依靠专家的工作 PiKP.   
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  Rely on the work of internal audit [[IMf-]  
  依靠内部审计工作 NS z }  
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  3. Internal control cDY)QUmi  
  内部控制 *uyP+f2O  
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  The evaluation of internal control systems \s&Mz;:  
  对内部控制系统的评估 CVa>5 vt  
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  Tests of control (L*GU7m;  
  控制测试 ?"9h-g3`x}  
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  Substantive procedures (time, nature, extent) 3@I0j/1#k1  
  实质性程序(时间,性质,程度) $o?U=  
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  Transaction cycles: revenue, purchases, inventory, etc. XG.[C>  
  交易周期:收入,采购,库存等。 0qJ (RB  
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  4.Audit evidence :Ph>\aG  
  审计证据 RhE~Rwbx  
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  Obtain sufficient, appropriate audit evidence FYYc+6n  
  获取足够、适当的审计证据 ~-zTY&c_  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $CEdJ+0z  
  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 zkRAul32|  
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  The audit of specific items <}RI<96  
  审计的具体项目 M(I%y 0  
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  Receivables: confirmation #h[>RtP:  
  应收帐款:确认 &|k=mxox\  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ur}'Y^0iR  
  存货:数量,减值,第三方持有存货的确认 DU%E883  
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  Payables: supplier statement reconciliation, confirmation \l:R]:w;ZI  
  应付帐款:供应商的申明一致,确认  1c0' i  
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  Bank and cash: bank confirmation n?@zp<  
  银行存款和现金:银行的确认 c#N4XsG,  
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  Auditing sampling d%8n   
  审计抽样 C(XV YND3  
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5.Review 72s qt5C]  
  复核 'v]0;~\mp>  
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  Subsequent events cz9J&Le>  
  随后发生的事件 +\T8`iCFB  
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  Going concern G+<XYkz*  
  持续关注 [K3 te  
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  Management representations E5^\]`9P  
  与管理层的交涉沟通 0/ su`  
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  Audit finalization and the final review: unadjusted differences w6V/Xp][U  
  审核定稿和最后审查:未经调整的差异 DJ"PP 5d  
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  6. Reporting _Xd"'cXw  
  报告  +|LM"  
学会计论坛bbs.xuekuaiji.com '.bf88D  
  Appendix n&:ohOH%  
  附录 sjyr9AF  
  Audit procedure :PT{>r[  
  审计程序 So&gDR;b  
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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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