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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 xf"5<PTW</  
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  Materiality, true and fair presentation, reasonable assurance )1nCw  
  物质性,真实公平的描述,合理的保证 N^( lUba  
 L|lmStwe  
  Appointment, removal and resignation of auditors FEZ"\|I|  
  审计人员的的任命、免职和辞职 =l 2Dm  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q6JW@GT  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @U3foL2\  
tWSvxGCzn%  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j-`X_8W  
  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 Sja{$zL+W  
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  Engagement letter BT#=Xh  
  约定书(委托书) Gk"L%Zt)  
QK!:q{  
  2. Planning and risk assessment  +iH30v  
  规划和风险评估 Z\ =04[  
zP(=,)d  
  General principles V l~Y  
  一般原则 b?]ly(  
f UF;SqT  
  Plan and perform audits with an attitude of professional skepticism YP#AB]2\}  
  持专业的怀疑态度计划和执行审计工作 |[owNV>  
2@R8P~^W  
  Audit risks = inherent risk ×control risk ×detection risk Ly)(_Tp@+  
  审计风险=内在风险×控制风险×检查风险 *M&VqG4P9w  
,d>X/kd|o  
  Risk-based approach H/Ec^Lc+_  
  基于风险的办法 vf'cx:m  
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  Understanding the entity and knowledge of the business ^\[LrPq e  
  了解商业的实质和知识 MzR1<W{ O  
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  Assessing the risks of material misstatement and fraud {;iH Yr-zs  
  评估材料错报和舞弊的风险 ?VZ11? u  
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  Materiality (level), tolerable error E +Ujpd  
  重要性(级别),可容忍误差 G=C5T(  
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  Analytical procedures "s>fV9YyZ  
  分析程序 )ew[ Ak|  
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  Planning an audit 5"kx}f2$  
  规划审计工作 XJmFJafQD  
,yk PQzO  
  Audit documentation: working papers 'n^2|"$sH  
  审计文件:工作底稿 vr{'FMc  
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  The work of others >lraYMc<rZ  
  其他机构的文件 ;V(H7 ZM  
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  Rely on the work of experts Gpdv]SON{  
  依靠专家的工作 [;?"R-V"z  
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  Rely on the work of internal audit .Na&I)udX.  
  依靠内部审计工作 6.U  "_%  
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  3. Internal control G{NSAaD[  
  内部控制 +z:CZ(fb  
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  The evaluation of internal control systems -XBKOybHBO  
  对内部控制系统的评估 "[jhaUAK  
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  Tests of control y@o9~?M  
  控制测试 (px*R~}  
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  Substantive procedures (time, nature, extent) :cc[Jco@w  
  实质性程序(时间,性质,程度) RDs,sj/Y9?  
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  Transaction cycles: revenue, purchases, inventory, etc. `E3:;|  
  交易周期:收入,采购,库存等。 GA|/7[I}  
[3j$ 4rP  
n}< ir!ZTO  
  4.Audit evidence 8W~ lU~-  
  审计证据 W\it+/  
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  Obtain sufficient, appropriate audit evidence ug^om{e-  
  获取足够、适当的审计证据 cVQatm  
:O9P(X*  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations  d?:`n 9`  
  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 p`>AnfG  
j \2] M  
  The audit of specific items m_Mwg  
  审计的具体项目 T>#TDMU#Fm  
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  Receivables: confirmation $brKl8P  
  应收帐款:确认 .aNO( /kO  
pO"m~mpA  
  Inventory: counting, cut-off, confirmation of inventory held by third parties hzaLx8L  
  存货:数量,减值,第三方持有存货的确认 >9-Dd)<  
h ZoC _\  
  Payables: supplier statement reconciliation, confirmation ZV!R#Xv  
  应付帐款:供应商的申明一致,确认 @&?a] >L  
c}\ ' x5:o  
  Bank and cash: bank confirmation {bN Y  
  银行存款和现金:银行的确认 0/ut:RV0  
<z^SZ~G  
  Auditing sampling z>6.[Z(T  
  审计抽样 }dy9I H  
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5.Review X(IyvfC  
  复核 ~\2;i]|  
1|W2s\  
  Subsequent events vx'l> @]k  
  随后发生的事件 _zdNLwE[  
1{^CfamF  
StEQ -k  
$( S*GF$S  
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  Going concern ]de\i=?|  
  持续关注 $u:<x  
bn$)f6%  
  Management representations Fav?,Q,n  
  与管理层的交涉沟通 T-^0:@5o9  
-(!uC +BZX  
  Audit finalization and the final review: unadjusted differences _0K.Fk*(!  
  审核定稿和最后审查:未经调整的差异 o WI!u 5  
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bV_j`:MD  
  6. Reporting mxgqS =`  
  报告 iecWa:('  
学会计论坛bbs.xuekuaiji.com Wu,S\!  
  Appendix G%;kGi`m  
  附录 2SYKe$e  
  Audit procedure n[|6khOL-  
  审计程序 @a0Q0M  
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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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