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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 L.K|]]u  
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  Materiality, true and fair presentation, reasonable assurance 'h~IbP  
  物质性,真实公平的描述,合理的保证 ~=HPqe8  
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  Appointment, removal and resignation of auditors 4z~;4   
  审计人员的的任命、免职和辞职 asp\4-?$o  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eDNY|}$}v  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3]'h(C  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5OO XCtIKf  
  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 g?}h*~<b  
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  Engagement letter [- e$4^+9  
  约定书(委托书) sMJa4P>O@  
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  2. Planning and risk assessment ]PL\;[b>  
  规划和风险评估 g}9heR  
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  General principles *(i%\  
  一般原则 KqaEHL  
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  Plan and perform audits with an attitude of professional skepticism vt(n: Xk  
  持专业的怀疑态度计划和执行审计工作 YLSDJ$K6  
hA&m G33  
  Audit risks = inherent risk ×control risk ×detection risk K h&a#~c  
  审计风险=内在风险×控制风险×检查风险 Sv>CVp*  
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  Risk-based approach Xfg?\j/  
  基于风险的办法 XC/M:2$  
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  Understanding the entity and knowledge of the business B*QLKO:)i  
  了解商业的实质和知识 2AxKB+c1`  
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  Assessing the risks of material misstatement and fraud wn<k "6x  
  评估材料错报和舞弊的风险 d] E.F64{  
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  Materiality (level), tolerable error 6BXZGE  
  重要性(级别),可容忍误差 B&*`A&^y  
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  Analytical procedures w5Ucj*A\  
  分析程序 C'sA0O@O  
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  Planning an audit y{tM|  
  规划审计工作 &oK&vgcj  
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  Audit documentation: working papers QNj6ETB -d  
  审计文件:工作底稿 [,z>msEB.  
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  The work of others "*d%el\63  
  其他机构的文件 *;T HD>  
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  Rely on the work of experts F22]4DLHO  
  依靠专家的工作 3%N!omAe  
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  Rely on the work of internal audit x.(Sv]+[  
  依靠内部审计工作 (|y@ ftr@  
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  3. Internal control %IUTi6P l  
  内部控制 GN|xd+O_  
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  The evaluation of internal control systems jH9.N4L  
  对内部控制系统的评估 _C$SaQty[Q  
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  Tests of control Thp!X/2O`  
  控制测试 H|;BT  
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  Substantive procedures (time, nature, extent) %w/:mH3FA  
  实质性程序(时间,性质,程度) {r?Ly15  
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  Transaction cycles: revenue, purchases, inventory, etc. p,OB;Ncf/  
  交易周期:收入,采购,库存等。 %i.;~>  
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  4.Audit evidence YJ01-  
  审计证据  }_?FmuU  
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  Obtain sufficient, appropriate audit evidence E. Arq6  
  获取足够、适当的审计证据 \ 3l3,VYH  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vnv:YQV/ir  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 +H3;{ h9,  
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  The audit of specific items Uv=hxV[7y  
  审计的具体项目 Sh o] ~)XX  
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  Receivables: confirmation C;eM:v0A[  
  应收帐款:确认 o~p%ODH  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties :*E#w"$,j  
  存货:数量,减值,第三方持有存货的确认 vA@\V)s  
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  Payables: supplier statement reconciliation, confirmation h#I]gHQK  
  应付帐款:供应商的申明一致,确认 N51RBA  
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  Bank and cash: bank confirmation c UHKE\F  
  银行存款和现金:银行的确认 sQr |3}I(  
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  Auditing sampling A>Oi9%OY:  
  审计抽样 v.e~m2u_F  
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5.Review CXhE+oS5z'  
  复核 pksF| VS  
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  Subsequent events .VfBwTh7q8  
  随后发生的事件 VA@t8H,  
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  Going concern -PH!U Hg  
  持续关注 `q(eB=6;[  
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  Management representations *u`[2xmuYf  
  与管理层的交涉沟通 /?g:`NT  
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  Audit finalization and the final review: unadjusted differences BF(.^oh"n0  
  审核定稿和最后审查:未经调整的差异 fp2.2 @ [  
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  6. Reporting zz~AoX7V6  
  报告 r1QLSD]i6  
学会计论坛bbs.xuekuaiji.com 2<' 1m{  
  Appendix dAj;g9N/h  
  附录 %Ut7%obpi  
  Audit procedure HOrD20  
  审计程序 is [ p7-  
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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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