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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 -E-#@s  
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  Materiality, true and fair presentation, reasonable assurance LuS@Kf8N+  
  物质性,真实公平的描述,合理的保证 t{k:H4  
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  Appointment, removal and resignation of auditors o;8$#gyNY  
  审计人员的的任命、免职和辞职 &L6Ivpj-  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +t!]nE #  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +k`L8@a3&  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g]~vZj  
  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 '6N)sqTR  
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  Engagement letter o/AG9|()4  
  约定书(委托书) oO2DPcK  
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  2. Planning and risk assessment u>>|ZP e  
  规划和风险评估 YidcVlOsO  
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  General principles 6h9(u7(-N  
  一般原则 H,> }t S  
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  Plan and perform audits with an attitude of professional skepticism 9< mMU:  
  持专业的怀疑态度计划和执行审计工作 d9{lj(2P  
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  Audit risks = inherent risk ×control risk ×detection risk %" iX3  
  审计风险=内在风险×控制风险×检查风险 N*g Ju  
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  Risk-based approach `KQx#c>'  
  基于风险的办法 ()lgd7|+  
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  Understanding the entity and knowledge of the business TQR5V\{&%  
  了解商业的实质和知识 ^O}a,  
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  Assessing the risks of material misstatement and fraud k*1Lr\1  
  评估材料错报和舞弊的风险 b9H(w%7ucU  
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  Materiality (level), tolerable error &8IBf8  
  重要性(级别),可容忍误差 %A zy#m  
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  Analytical procedures l b(  
  分析程序  ~,lt^@a  
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  Planning an audit KjGu !B  
  规划审计工作 ebA:Sq:w  
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  Audit documentation: working papers p]aEC+q  
  审计文件:工作底稿 w=GMQ8  
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  The work of others eo+<@83  
  其他机构的文件 :jTSO d[r  
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  Rely on the work of experts ztVTXI%Kz  
  依靠专家的工作 cSt)Na~C  
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  Rely on the work of internal audit 9evr!=":  
  依靠内部审计工作 ~kW?]/$h  
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  3. Internal control TFXBN.?9T  
  内部控制 =j>xu|q  
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  The evaluation of internal control systems |))NjM'ZBl  
  对内部控制系统的评估 TpU\IQ  
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  Tests of control JxIJxhA>  
  控制测试 KZKE&bTx  
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  Substantive procedures (time, nature, extent) eiK_JPFA-  
  实质性程序(时间,性质,程度) Odwe1q&  
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  Transaction cycles: revenue, purchases, inventory, etc. V 20h\(\\  
  交易周期:收入,采购,库存等。 W )FxN,  
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  4.Audit evidence 3aW<FSgP  
  审计证据 ]-gyXE1.r  
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  Obtain sufficient, appropriate audit evidence =WTSaC  
  获取足够、适当的审计证据 z+MH co"  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o/N!l]r  
  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 =x<N+vjXY  
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  The audit of specific items fo ~uI(rk  
  审计的具体项目 4en3yA0.w  
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  Receivables: confirmation fZiAl7b!  
  应收帐款:确认  9q"kM  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties xF8r+{_J)  
  存货:数量,减值,第三方持有存货的确认 Znb={hh  
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  Payables: supplier statement reconciliation, confirmation cx[^D,usf~  
  应付帐款:供应商的申明一致,确认 HLWffO/  
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  Bank and cash: bank confirmation </[.1&S+\  
  银行存款和现金:银行的确认 ]PS`"o,pF$  
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  Auditing sampling Q ^b&   
  审计抽样 jR%*,IeB  
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5.Review S f?;j{?G  
  复核 aqON6|6K  
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  Subsequent events p@jw)xI  
  随后发生的事件 httywa^  
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  Going concern l5D)UO  
  持续关注 R1zt6oY  
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  Management representations 4\n ~  
  与管理层的交涉沟通 'D21A8*N  
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  Audit finalization and the final review: unadjusted differences 6q^$}eOt  
  审核定稿和最后审查:未经调整的差异 JX&U?Z  
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  6. Reporting zM0}(5$m  
  报告 i(.e=  
学会计论坛bbs.xuekuaiji.com %0GwO%h},  
  Appendix iwF_'I$#N  
  附录 t 'eaR-  
  Audit procedure 0=>$J WF  
  审计程序 AX`T ku  
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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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