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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 3F;EE:  
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  Materiality, true and fair presentation, reasonable assurance 9#Z zE/  
  物质性,真实公平的描述,合理的保证 .x]'eq}  
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  Appointment, removal and resignation of auditors Rz)v-Yu  
  审计人员的的任命、免职和辞职 r}Ltv?4  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LE<:.?<Z-  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .vN)A *  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :{x!g6bK@  
  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/z9Ce*>  
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  Engagement letter SlR7h$r'  
  约定书(委托书) Oib[\O7[z  
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  2. Planning and risk assessment d~w}NK[(  
  规划和风险评估 '9f6ZAnYpQ  
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  General principles Cm99?K  
  一般原则 8.:B=A  
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  Plan and perform audits with an attitude of professional skepticism 4F}g(  
  持专业的怀疑态度计划和执行审计工作 M?QQr~a  
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  Audit risks = inherent risk ×control risk ×detection risk d&O'r[S  
  审计风险=内在风险×控制风险×检查风险 5`(((_Um+  
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  Risk-based approach U+(Z#b(Q  
  基于风险的办法 wgC??Be;ut  
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  Understanding the entity and knowledge of the business [Od>NO,n+]  
  了解商业的实质和知识 ZD$-V 3e`  
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  Assessing the risks of material misstatement and fraud x8\E~6`,  
  评估材料错报和舞弊的风险 nh _DEPMq  
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  Materiality (level), tolerable error r)) $XM  
  重要性(级别),可容忍误差 le "JW/BD  
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  Analytical procedures aeN }hG  
  分析程序 |!?2OTY  
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  Planning an audit U>e3_td3,  
  规划审计工作 UchALR^5  
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  Audit documentation: working papers (O M?aW  
  审计文件:工作底稿 Q `J,dzY  
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  The work of others Dme(Knly  
  其他机构的文件 j1'xp`jgv  
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  Rely on the work of experts GC5#1+fQ  
  依靠专家的工作 wgSR*d>y*9  
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  Rely on the work of internal audit sR7{i  
  依靠内部审计工作 @lb=-oR!~  
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  3. Internal control N7RG5?  
  内部控制 |r)>bY7  
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  The evaluation of internal control systems N}.Q%&6:  
  对内部控制系统的评估 k1QpX@  
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  Tests of control =]5DYRhX]  
  控制测试 *:fw6mnJ#  
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  Substantive procedures (time, nature, extent) /iuUUCk   
  实质性程序(时间,性质,程度) a< a&6 3  
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  Transaction cycles: revenue, purchases, inventory, etc. YoSo0fQA  
  交易周期:收入,采购,库存等。 U5@TaGbx  
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  4.Audit evidence _D7HQ  
  审计证据 d[P>jl%7  
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  Obtain sufficient, appropriate audit evidence Mc#O+'](f  
  获取足够、适当的审计证据 Cn6n4, 0  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations *_"c! eW  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Nj3^"}V  
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  The audit of specific items Mo/2,DiI5  
  审计的具体项目 _!$Up  
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  Receivables: confirmation (DEL xE  
  应收帐款:确认 e GqvnNv  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties AK*mcTr  
  存货:数量,减值,第三方持有存货的确认 Im' :sJ31  
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  Payables: supplier statement reconciliation, confirmation 3-_U-:2"  
  应付帐款:供应商的申明一致,确认 <g /(wSl  
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  Bank and cash: bank confirmation >2/wzsW  
  银行存款和现金:银行的确认 cc2oFn  
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  Auditing sampling TYJnQ2m  
  审计抽样 0c\|S>g [  
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5.Review Ck/_UY|  
  复核 ==e#CSJq  
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  Subsequent events kj<D4)  
  随后发生的事件 ~\@<8@N2a6  
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  Going concern r3BDq  
  持续关注 n[MIa]dK  
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  Management representations e2Kpx8kWj  
  与管理层的交涉沟通 d6d(? "  
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  Audit finalization and the final review: unadjusted differences 8NF;k5   
  审核定稿和最后审查:未经调整的差异 . ' N O~  
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  6. Reporting eM1;Nl  
  报告 1R+ )T'in  
学会计论坛bbs.xuekuaiji.com M;vlQ"Yl'  
  Appendix +v[$lh+  
  附录 8a$jO+UvN  
  Audit procedure Er)_[^) HG  
  审计程序 Zm8 u:  
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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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