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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 q:{#kv8  
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  Materiality, true and fair presentation, reasonable assurance `i{d"H0E  
  物质性,真实公平的描述,合理的保证 (5a73%>@  
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  Appointment, removal and resignation of auditors ~KK 9aV{  
  审计人员的的任命、免职和辞职 e~h>b.~  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U~ {k_'-i  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0V%c%]PH  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D6SUzI1+H  
  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 4Z)4WGp!  
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  Engagement letter ];r! M0  
  约定书(委托书) K2m>D=w  
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  2. Planning and risk assessment jiI=tg;  
  规划和风险评估 I-v} DuM  
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  General principles [|\6AIoS  
  一般原则 7KT*p&xm  
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  Plan and perform audits with an attitude of professional skepticism {1GJ,['qL  
  持专业的怀疑态度计划和执行审计工作 $Dg-;I  
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  Audit risks = inherent risk ×control risk ×detection risk :cpj{v;s  
  审计风险=内在风险×控制风险×检查风险 p l)":}/)  
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  Risk-based approach F?L]Dff  
  基于风险的办法 Wzq W1<*`  
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  Understanding the entity and knowledge of the business M VatV[G  
  了解商业的实质和知识 QE<Z@/V*a  
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  Assessing the risks of material misstatement and fraud ~Ps*i]n(  
  评估材料错报和舞弊的风险 AR"2?2<mJ7  
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  Materiality (level), tolerable error F)P:lvp<r  
  重要性(级别),可容忍误差 aRd~T6I  
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  Analytical procedures 3 ML][| TR  
  分析程序 Zl V  
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  Planning an audit  t]c<HDCK  
  规划审计工作 t@KTiJI ]  
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  Audit documentation: working papers SH*' <  
  审计文件:工作底稿 ?o<vmIge  
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  The work of others ~Nh6po{  
  其他机构的文件  D2e-b  
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  Rely on the work of experts K'OG-fn;  
  依靠专家的工作 (6%T~|a  
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  Rely on the work of internal audit IRW0.'Dn  
  依靠内部审计工作 <O jK $KV  
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  3. Internal control :kZ]Swi 5  
  内部控制 ^& 3vGu9  
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  The evaluation of internal control systems }OkzP)(  
  对内部控制系统的评估 hV3]1E21"  
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  Tests of control Vjs2Yenx  
  控制测试 )L<.;`g4x  
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  Substantive procedures (time, nature, extent) a[ULSYEi  
  实质性程序(时间,性质,程度) /N0mF< P  
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  Transaction cycles: revenue, purchases, inventory, etc. ,Csdon  
  交易周期:收入,采购,库存等。 ^Ks1[xc*`  
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  4.Audit evidence T*p7[}#  
  审计证据 CKw-HgXG  
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  Obtain sufficient, appropriate audit evidence g}9 ,U&$]y  
  获取足够、适当的审计证据 ft"-  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )St0}?I~  
  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 &0 QUObK  
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  The audit of specific items St ;9&A  
  审计的具体项目 /.:1Da  
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  Receivables: confirmation F'~r?D  
  应收帐款:确认 kn#?+Q  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 1@Ba7>%'  
  存货:数量,减值,第三方持有存货的确认 dcKpsX  
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  Payables: supplier statement reconciliation, confirmation -O} )Y>=}  
  应付帐款:供应商的申明一致,确认 1^IMoC7$#  
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  Bank and cash: bank confirmation hl]d99Lc  
  银行存款和现金:银行的确认 #kQ! GMZH  
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  Auditing sampling /G5KNSi  
  审计抽样 G-CL \G\n  
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5.Review E2Sj IR}  
  复核 tFcQ.1  
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  Subsequent events /}u:N:HA%  
  随后发生的事件 c| %5SA  
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  Going concern Wv >`x?W  
  持续关注 _Q:ot'(~0-  
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  Management representations D[W ` q#W  
  与管理层的交涉沟通 )t~ad]oM  
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  Audit finalization and the final review: unadjusted differences /A5=L<T6F  
  审核定稿和最后审查:未经调整的差异 I N @ ~~  
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  6. Reporting Gb2|e.z  
  报告 t:dvgRJt*  
学会计论坛bbs.xuekuaiji.com ?23J(;)s  
  Appendix hgZvti  
  附录 !/`AM<`o  
  Audit procedure @3eMvbI  
  审计程序 VI3fvGHat{  
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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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