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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 ]^wr+9zd  
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  Materiality, true and fair presentation, reasonable assurance }{,Wha5\n  
  物质性,真实公平的描述,合理的保证 !RwhVaSh  
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  Appointment, removal and resignation of auditors 7l*vmF6Z  
  审计人员的的任命、免职和辞职 hHDLrr  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rxy5Nrue  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Tz9 (</y  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ofz?L#:2  
  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 1.8"N&s  
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  Engagement letter N|"kuRN#  
  约定书(委托书) Xnh&Kyz`v  
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  2. Planning and risk assessment ([rSYKpi  
  规划和风险评估 5efN5Kt  
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  General principles >mMfZvxl%  
  一般原则 8 ?y|  
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  Plan and perform audits with an attitude of professional skepticism ?uJX  
  持专业的怀疑态度计划和执行审计工作 1BEc"  
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  Audit risks = inherent risk ×control risk ×detection risk *M#L)c;6  
  审计风险=内在风险×控制风险×检查风险 #bG6+"g{=L  
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  Risk-based approach /yx)_x{  
  基于风险的办法 Nq9M$Nt]  
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  Understanding the entity and knowledge of the business DVg$rm`  
  了解商业的实质和知识 %`lJAW[  
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  Assessing the risks of material misstatement and fraud >RJ&b  
  评估材料错报和舞弊的风险 lS p"(&  
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  Materiality (level), tolerable error <*u^8lCA  
  重要性(级别),可容忍误差 gk5Gf l  
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  Analytical procedures fshG ~L7S9  
  分析程序 H*f2fyC1\  
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  Planning an audit '+g[n  
  规划审计工作 G7-k ,P^  
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  Audit documentation: working papers ){eQ.yW  
  审计文件:工作底稿 BOy&3.h5?  
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  The work of others 0u( 0*Xl  
  其他机构的文件 SwO$UqYU=  
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  Rely on the work of experts &U}8@;  
  依靠专家的工作 >mEfd=p  
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  Rely on the work of internal audit C#)T$wl[E  
  依靠内部审计工作 R@_3?Z!W=  
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  3. Internal control ,D<U PtPQ  
  内部控制 a +~b3  
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  The evaluation of internal control systems u.?jWvcv  
  对内部控制系统的评估 O?A%  
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  Tests of control kFyp;=d:K  
  控制测试 N cGFPi (Z  
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  Substantive procedures (time, nature, extent) vW?/:  
  实质性程序(时间,性质,程度) Cp>y<C"  
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  Transaction cycles: revenue, purchases, inventory, etc. {&B0kjf  
  交易周期:收入,采购,库存等。 t6\--lk_  
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  4.Audit evidence Zp<#( OIu  
  审计证据 X*5N&AJ  
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  Obtain sufficient, appropriate audit evidence -O-?hsV)y  
  获取足够、适当的审计证据 M_r[wYt!  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (FgX9SV]p9  
  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 c o^h2b  
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  The audit of specific items DvOvtd  
  审计的具体项目 '^[+]  
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  Receivables: confirmation )"6"g9A  
  应收帐款:确认 'Yc^9;C(  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties fy|I3  
  存货:数量,减值,第三方持有存货的确认 |Sua4~yL(  
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  Payables: supplier statement reconciliation, confirmation CY[3%7 fv  
  应付帐款:供应商的申明一致,确认 72*j6#zS  
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  Bank and cash: bank confirmation ({!H ()  
  银行存款和现金:银行的确认 u!F\`Gfm_  
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  Auditing sampling Rr[Wka9[  
  审计抽样 ~82 {Y _{/  
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5.Review 8IBr#+0  
  复核 PCV#O63[  
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  Subsequent events h%4UeL &F  
  随后发生的事件  M}@>h  
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  Going concern >lzXyT6x8  
  持续关注 VEn3b  
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  Management representations l+hOD{F4pS  
  与管理层的交涉沟通 hdSP#Y'-  
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  Audit finalization and the final review: unadjusted differences E'(nJ  
  审核定稿和最后审查:未经调整的差异 z5Tsu1 c  
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  6. Reporting #Er"i  
  报告 {~s\a2YH  
学会计论坛bbs.xuekuaiji.com c14d0x{  
  Appendix 7l~^KsX  
  附录 6%>'n?  
  Audit procedure F[!% ,-*  
  审计程序 UX<-jY#'V  
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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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