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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 Ca0~K42~  
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  Materiality, true and fair presentation, reasonable assurance tTX2>8Gmr  
  物质性,真实公平的描述,合理的保证 )$]_;JFr  
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  Appointment, removal and resignation of auditors O*`] ]w]  
  审计人员的的任命、免职和辞职 sas;< yh  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "z1\I\ ^  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gp$oQh#37;  
@M?;~M?B]J  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior WIa4!\Ky!  
  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 y .=ur,Nd  
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  Engagement letter b$l@Z&[]  
  约定书(委托书) ^%VMp>s  
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  2. Planning and risk assessment <=W;z=$!Bb  
  规划和风险评估 =EA*h_"q9  
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  General principles 9r+]V=  
  一般原则 mg;+Th &  
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  Plan and perform audits with an attitude of professional skepticism rn"'tvhm  
  持专业的怀疑态度计划和执行审计工作 PmZ-H>  
7q&Ru|T33  
  Audit risks = inherent risk ×control risk ×detection risk n ,!PyJ  
  审计风险=内在风险×控制风险×检查风险 Uf}s6#   
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  Risk-based approach -NHA{?6r  
  基于风险的办法 $,ZBK6CT  
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  Understanding the entity and knowledge of the business {dM18;  
  了解商业的实质和知识 &U^6N+l9  
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  Assessing the risks of material misstatement and fraud h:\WW;s[B  
  评估材料错报和舞弊的风险 %SaC[9=?  
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  Materiality (level), tolerable error M0YV Qa  
  重要性(级别),可容忍误差 ebxpKtEC  
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  Analytical procedures 4E/Q+^?  
  分析程序 !C]0l  
~xZFm  
  Planning an audit `CP# S7W^  
  规划审计工作 Xxh zzm-B  
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  Audit documentation: working papers $$ma1.t"   
  审计文件:工作底稿 r`Y [XzT9  
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  The work of others `a2%U/U  
  其他机构的文件 z UN&L7D  
B QmHYar  
  Rely on the work of experts iPgewjx  
  依靠专家的工作 |3j'HN 5S  
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  Rely on the work of internal audit xF![3~~3[  
  依靠内部审计工作 5i `q  
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  3. Internal control }q7rR:g  
  内部控制 Qk2^p^ T6  
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  The evaluation of internal control systems wq+%O,  
  对内部控制系统的评估 {/d<Jm:  
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  Tests of control fl%X> \i/7  
  控制测试 6vy(@z  
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  Substantive procedures (time, nature, extent) 6^_:N1 @  
  实质性程序(时间,性质,程度) pD;'uEFBQ  
z !2-U  
  Transaction cycles: revenue, purchases, inventory, etc. |-t>_+. J'  
  交易周期:收入,采购,库存等。 c4H5[LPF  
[HNWM/ff7+  
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  4.Audit evidence %N``EnF2  
  审计证据 9HJrMX  
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  Obtain sufficient, appropriate audit evidence A9qbE  
  获取足够、适当的审计证据 ai|d`:;  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G?Fqm@J{XT  
  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 kC:GEY<N:Q  
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  The audit of specific items v',%   
  审计的具体项目 'VVEd[  
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  Receivables: confirmation A6-K~z^  
  应收帐款:确认 mIk8hA@B_  
i b$2qy  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ^&^~LKl~  
  存货:数量,减值,第三方持有存货的确认 Js{X33^Ju  
fSR+~Vy  
  Payables: supplier statement reconciliation, confirmation {DfXn1Cg0U  
  应付帐款:供应商的申明一致,确认 ~\ uI&S5  
'8RBR%)y  
  Bank and cash: bank confirmation rt +a/:4+  
  银行存款和现金:银行的确认 E(%_aFx>/  
\Z~|ry0v{d  
  Auditing sampling _6O\*|'6  
  审计抽样 4o|-v  
OH+kN /Fd  
5.Review qGezmkNFm  
  复核 '#Yqs/V  
QV&yVH=Xs  
  Subsequent events #H8% BZyV  
  随后发生的事件 J%9)&a W  
yv),>4_6  
/^Ckk  
fm u;Pb]r  
',>Pz+XKc  
  Going concern Qg^Ga0Lf6  
  持续关注 <4{Jm8zJ  
^/`W0kT  
  Management representations ()cqax4  
  与管理层的交涉沟通 w6cW7}ZD,  
r0xmDJ@y  
  Audit finalization and the final review: unadjusted differences LN!e_b  
  审核定稿和最后审查:未经调整的差异 V:Z}cfR.7  
cUB+fH<B2  
8Pgw_ 21N1  
  6. Reporting *PSUB{i(  
  报告 7~ f"8\  
学会计论坛bbs.xuekuaiji.com V DN@=/  
  Appendix ;1gWz  
  附录 [p:mja.6y  
  Audit procedure _{k-&I  
  审计程序 IH2V .>h  
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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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