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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 ^blw\;LB  
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  Materiality, true and fair presentation, reasonable assurance /j4G}  
  物质性,真实公平的描述,合理的保证 d|7LCW+HW  
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  Appointment, removal and resignation of auditors z=g!mVK5  
  审计人员的的任命、免职和辞职 vM5/KrW  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J5HK1  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [u2t1^#Ol  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #OM)71kB8  
  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 =BE!  
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  Engagement letter JJSE@$",\  
  约定书(委托书) q/54=8*h0  
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  2. Planning and risk assessment Zl3e=sg=  
  规划和风险评估 .74C~{}$  
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  General principles z},\1^[  
  一般原则 ss-6b^  
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  Plan and perform audits with an attitude of professional skepticism FdzdoMY  
  持专业的怀疑态度计划和执行审计工作 {"{]S12N  
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  Audit risks = inherent risk ×control risk ×detection risk E?P>s T3B  
  审计风险=内在风险×控制风险×检查风险 F;}JSb"  
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  Risk-based approach z |~+ 0  
  基于风险的办法 !bYVLFp=\_  
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  Understanding the entity and knowledge of the business 8 7+fd_G  
  了解商业的实质和知识 nQ+5jGP1  
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  Assessing the risks of material misstatement and fraud bEQ-? X%7  
  评估材料错报和舞弊的风险 ?2Z`xL9QT  
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  Materiality (level), tolerable error ; YQB  
  重要性(级别),可容忍误差 zb!1o0, J  
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  Analytical procedures J9*;Bqzim  
  分析程序 w(S~}'Sg*P  
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  Planning an audit :adz~L$  
  规划审计工作 3.BUWMD  
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  Audit documentation: working papers nYZ6'Iwi'  
  审计文件:工作底稿 2-8Dc4H] r  
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  The work of others iO?^y(phC  
  其他机构的文件 wLqj<ot  
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  Rely on the work of experts Komdz/g  
  依靠专家的工作 ^ GY^g-R  
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  Rely on the work of internal audit *P`wuXn}  
  依靠内部审计工作 xi "3NF%=  
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  3. Internal control a@W9\b@I  
  内部控制 ki@C}T5  
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  The evaluation of internal control systems 0,DrVGa  
  对内部控制系统的评估 %~Rg`+  
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  Tests of control DH+kp$,}  
  控制测试 r/ g{j  
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  Substantive procedures (time, nature, extent) +<[q"3  
  实质性程序(时间,性质,程度) $Uy+]9  
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  Transaction cycles: revenue, purchases, inventory, etc. _1G/qHf^S  
  交易周期:收入,采购,库存等。 a_5s'Dh  
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  4.Audit evidence $G"\@YC<  
  审计证据 W#P\hx  
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  Obtain sufficient, appropriate audit evidence c]#}#RJ`\  
  获取足够、适当的审计证据 CV"}(1T  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !fn%Q'S  
  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 bs ~P  
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  The audit of specific items p$1 'e,G  
  审计的具体项目 w$f_z*/  
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  Receivables: confirmation :g63*d+/G  
  应收帐款:确认 #9]2U ixq[  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties JnK<:]LcK  
  存货:数量,减值,第三方持有存货的确认 Q?>r:vMi  
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  Payables: supplier statement reconciliation, confirmation L$OZ]  
  应付帐款:供应商的申明一致,确认 N^[ F+y  
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  Bank and cash: bank confirmation C$+Q,guM  
  银行存款和现金:银行的确认 _yN5sLLyb  
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  Auditing sampling `Pj7:[."[  
  审计抽样 Fh)xm* u(  
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5.Review xk>cdgt  
  复核 `Ze$Bd\  
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  Subsequent events _%2ukuJ `  
  随后发生的事件 `0]N#G T  
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  Going concern -9{N7H  
  持续关注 ?B ,<gen  
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  Management representations @B >D>B  
  与管理层的交涉沟通 Wgte.K> /  
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  Audit finalization and the final review: unadjusted differences Q}B]b-c+E  
  审核定稿和最后审查:未经调整的差异 J{\Uw].|0  
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  6. Reporting 7 SJ=2  
  报告 q9ra  
学会计论坛bbs.xuekuaiji.com ZJ2 MbV.6  
  Appendix VZcW 3/Y  
  附录 8493Sw  
  Audit procedure y-.{){uaD  
  审计程序 (y!bvp[" m  
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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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