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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 U{8x.CJ]  
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  Materiality, true and fair presentation, reasonable assurance c #8@>;  
  物质性,真实公平的描述,合理的保证 KzLkT7,y+  
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  Appointment, removal and resignation of auditors Y?JB%%WWI  
  审计人员的的任命、免职和辞职 H:,Hr_;nC  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4siq  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G,,f' >  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LTnbBh*mc  
  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 3U[:N &Jb  
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  Engagement letter !'kr:r}gg  
  约定书(委托书) -}"nb-RR\  
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  2. Planning and risk assessment (Iv*sd *  
  规划和风险评估 Fz@U\\94z  
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  General principles lLNI5C  
  一般原则 dp*E#XCr1  
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  Plan and perform audits with an attitude of professional skepticism h%Uq  
  持专业的怀疑态度计划和执行审计工作 Z>ztFU  
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  Audit risks = inherent risk ×control risk ×detection risk 5O:4-} hz  
  审计风险=内在风险×控制风险×检查风险 O2oF\E_6  
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  Risk-based approach X-cP '"  
  基于风险的办法 G%SoC  
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  Understanding the entity and knowledge of the business  F2dwT  
  了解商业的实质和知识 ^AR kjYt  
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  Assessing the risks of material misstatement and fraud 82yfPQ&UI  
  评估材料错报和舞弊的风险 E^x/v_,$w!  
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  Materiality (level), tolerable error Fuo .8  
  重要性(级别),可容忍误差 }C5Fvy6uz  
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  Analytical procedures HK`r9frn  
  分析程序 DN|+d{^lN  
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  Planning an audit ;tfGhHpQn  
  规划审计工作 \1#~]1~ s  
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  Audit documentation: working papers 7E R!>l+  
  审计文件:工作底稿 /n3SE0Y  
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  The work of others $QaEU="Z  
  其他机构的文件 U DHMNubB  
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  Rely on the work of experts +jj] tJ$[  
  依靠专家的工作 L^L.;1  
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  Rely on the work of internal audit [m9=e-KS$Q  
  依靠内部审计工作 fILD~  
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  3. Internal control 5[H1nC @C  
  内部控制 Ob|v$C  
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  The evaluation of internal control systems HUx -8<ws  
  对内部控制系统的评估 p I@!2c:}  
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  Tests of control QMwV6cA  
  控制测试 u\=yY.   
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  Substantive procedures (time, nature, extent) 8!7`F.BX  
  实质性程序(时间,性质,程度) mxTuwx   
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  Transaction cycles: revenue, purchases, inventory, etc. `&SBp }W}  
  交易周期:收入,采购,库存等。 &P gk$e%>  
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  4.Audit evidence 4JGU`L:~  
  审计证据 r\m2Oo)]  
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  Obtain sufficient, appropriate audit evidence w,zm!  
  获取足够、适当的审计证据 ^\3z$ntF  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^fvx 2<  
  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 \`8?=_ST  
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  The audit of specific items pY (S]i  
  审计的具体项目 mlbSs_LT^  
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  Receivables: confirmation laaoIL^  
  应收帐款:确认 i{k v$ir!  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 3 /LW6W|  
  存货:数量,减值,第三方持有存货的确认 Z+Pp d=||,  
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  Payables: supplier statement reconciliation, confirmation T0K*!j}O  
  应付帐款:供应商的申明一致,确认 _&PF(/w  
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  Bank and cash: bank confirmation rqhRrG{L|&  
  银行存款和现金:银行的确认 ;ZR^9%+y9  
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  Auditing sampling GD#W=O  
  审计抽样 tD No; f  
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5.Review (z X&feq  
  复核 (h% xqXs  
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  Subsequent events NucLf6  
  随后发生的事件 =}[m_rp&  
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  Going concern Hu$JCB-%  
  持续关注 zWf(zxGAz  
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  Management representations "I JcKoB  
  与管理层的交涉沟通 I9kBe}g3  
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  Audit finalization and the final review: unadjusted differences YtY.,H;  
  审核定稿和最后审查:未经调整的差异 /P/::$  
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  6. Reporting :c0 |w  
  报告 +fG~m :E  
学会计论坛bbs.xuekuaiji.com 09Y:(2Qri  
  Appendix <"x *ZT  
  附录 :*)b<:4  
  Audit procedure s:Z1 ZAxv  
  审计程序 <`*v/D7\02  
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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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