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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 !yCl(XT  
;2W2MZ!TF  
  Materiality, true and fair presentation, reasonable assurance  g@(30{  
  物质性,真实公平的描述,合理的保证 5~yb ~0  
r|8V @.@i  
  Appointment, removal and resignation of auditors A1!:BC  
  审计人员的的任命、免职和辞职 $wXih#7  
z`9l<Q/  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :Ba-u  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7jZrU|:yu(  
cJq<9(  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior KS>Fl->  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 CI1m5g [P  
c20|Cx2m  
  Engagement letter (j`l5r#X#/  
  约定书(委托书) s@M  
LI$L9eNv;Y  
  2. Planning and risk assessment v=bv@c  
  规划和风险评估 & ^!v*=z  
XkoWL  
  General principles }` @?X"r  
  一般原则 I! ITM<Z$l  
W,'3D~g8  
  Plan and perform audits with an attitude of professional skepticism ^k9rDn/AW  
  持专业的怀疑态度计划和执行审计工作 'qlxAYw<f  
?',}? {"c  
  Audit risks = inherent risk ×control risk ×detection risk ]J~g'">  
  审计风险=内在风险×控制风险×检查风险 7#/|VQX<A  
A@ { !:_55  
  Risk-based approach r?XDvU  
  基于风险的办法 'v`~(9'Rcj  
Kk56/(_S  
  Understanding the entity and knowledge of the business u> In(7\  
  了解商业的实质和知识 JbVi1?c  
<e^6.!;W  
  Assessing the risks of material misstatement and fraud 0<"tl0p_  
  评估材料错报和舞弊的风险 V'$oTZ`  
yL4 -4  
  Materiality (level), tolerable error ;C6O3@Q  
  重要性(级别),可容忍误差 E- [:. &  
{)jk_&c7  
  Analytical procedures k4* ! Q_A  
  分析程序 T7X!#j" \  
*@=fq|6l 2  
  Planning an audit j!"iYtgV  
  规划审计工作 d<)s@Ntgm  
 2w;G4  
  Audit documentation: working papers KXDz'9_  
  审计文件:工作底稿 pIrv$^  
3Y=,r!F.h  
  The work of others k.h^ $f  
  其他机构的文件 ^w ]1qjGw  
aq$62>[  
  Rely on the work of experts =`ywd]\7  
  依靠专家的工作 3 pHn_R  
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  Rely on the work of internal audit .w=:+msL{(  
  依靠内部审计工作 ]r]+yM|  
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  3. Internal control +,:nm_kQU  
  内部控制 FK?mS>G6  
sL;z"N@PK  
  The evaluation of internal control systems |^\ Hv5  
  对内部控制系统的评估 KX$qM g1j  
_g^E%@'W  
  Tests of control K7y!s :rg!  
  控制测试 X~`.}  
ktdz@f  
  Substantive procedures (time, nature, extent) 9 #.<E5:  
  实质性程序(时间,性质,程度) ;N9n'Sq4  
=t ~+63)  
  Transaction cycles: revenue, purchases, inventory, etc. @)S sKk|  
  交易周期:收入,采购,库存等。 o x03c   
DHSU?o#jY  
A;b=E[i v  
  4.Audit evidence (0Zrfu^  
  审计证据  [ ((h<e  
j P{:A9T\  
  Obtain sufficient, appropriate audit evidence wGZ>iLe:  
  获取足够、适当的审计证据 @|jKO5Y  
?nj"Ptzs  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Mt]=v}z  
  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 JuKk"tr~RB  
OYQXi  
  The audit of specific items ptnMCF  
  审计的具体项目 m1M;'tT@  
`ja`#%^\u  
  Receivables: confirmation $ l0eI  
  应收帐款:确认 d "QM;9  
j=!(F`/  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 401/33yBJ  
  存货:数量,减值,第三方持有存货的确认 (xjoRbU*  
wliGds  
  Payables: supplier statement reconciliation, confirmation @+QYWh'  
  应付帐款:供应商的申明一致,确认 -k|g04Q?  
O?+tY y?  
  Bank and cash: bank confirmation RPofa+  
  银行存款和现金:银行的确认 UeutFNp  
2^k^"<h5j  
  Auditing sampling `[g# Mxw  
  审计抽样 ,E n(gm  
P@o,4\;K  
5.Review 24.7S LXO  
  复核 o|Yn(xu-  
+aXMHT"U  
  Subsequent events 62k9"xSH  
  随后发生的事件 )l 4>=y  
{d *qlztO  
P|!/mu]  
6KZ8 .m}:  
UeK, q>i  
  Going concern P?yOLG+)l)  
  持续关注 f0N)N}y  
gz)wUQ|W  
  Management representations h>mBkJ {  
  与管理层的交涉沟通 Q T0IW(A  
&)fhlp5  
  Audit finalization and the final review: unadjusted differences uHujw.H/y  
  审核定稿和最后审查:未经调整的差异 OLd$oxKR  
D!OG307P  
k=d%.kg  
  6. Reporting 4P-'(4I)  
  报告 {YxSH %  
学会计论坛bbs.xuekuaiji.com G*{u(x(  
  Appendix v"Ud mv"  
  附录 Sx4UaV~"  
  Audit procedure ~8n~4  
  审计程序 f;_K}23  
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离线545004760

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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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