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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 0\y{/P?I$  
UI?AM 34  
  Materiality, true and fair presentation, reasonable assurance A >bpP  
  物质性,真实公平的描述,合理的保证 odPdWV,&*  
y8HwyU>  
  Appointment, removal and resignation of auditors G*`H2-,  
  审计人员的的任命、免职和辞职 K> rZJ[a  
FX yyY-(O  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hx5oTJR  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y K WiZ  
^D}]7y|fm  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m|CB')  
  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 z5> {(iY;,  
xn &$qLB  
  Engagement letter en5sqKqh+  
  约定书(委托书) ='\Di '*  
2#XYR>[  
  2. Planning and risk assessment _MI8P/  
  规划和风险评估 =_"[ &^  
fOHgz ,x=  
  General principles liuw!  
  一般原则 "44A#0)B'l  
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  Plan and perform audits with an attitude of professional skepticism 4 g%BCGsys  
  持专业的怀疑态度计划和执行审计工作 #Bih=A #  
T'K6Q cu  
  Audit risks = inherent risk ×control risk ×detection risk D,c53B6M  
  审计风险=内在风险×控制风险×检查风险 ^^;#Si  
1Z$` }a  
  Risk-based approach C&1()U  
  基于风险的办法 P<OSm*;U:  
c*@#0B  
  Understanding the entity and knowledge of the business |Y9mre.Y;  
  了解商业的实质和知识 =dp(+7Va  
$oo`]R_   
  Assessing the risks of material misstatement and fraud z2  m(<zb  
  评估材料错报和舞弊的风险 HT% =o}y  
 45qSt2  
  Materiality (level), tolerable error sN_c4"\q  
  重要性(级别),可容忍误差 YWK|AT-4  
oRALhaI  
  Analytical procedures j{`C|zg  
  分析程序 ?nwFc3qw  
G%q^8#  
  Planning an audit Ocp`6Fj  
  规划审计工作 M];?W  
~Q3y3,x  
  Audit documentation: working papers g2|qGfl{C  
  审计文件:工作底稿 5Xr<~xr  
[d3i _^\  
  The work of others |n/qJIE6  
  其他机构的文件 Pc:5*H  
qx;8Hq(E[  
  Rely on the work of experts xis],.N  
  依靠专家的工作 ib,BYFKEW  
,P.yl~'Al  
  Rely on the work of internal audit ';>A=m9(4%  
  依靠内部审计工作 iL Iv<VK/d  
#86=[*Dr  
  3. Internal control -yJ%G1R  
  内部控制 8=T[Y`;x  
\8}!aTC  
  The evaluation of internal control systems +! F+m V9  
  对内部控制系统的评估 Mnx')([;W  
@L/p  
  Tests of control er44s^$  
  控制测试 VHbQLJ0  
1v M'yr$  
  Substantive procedures (time, nature, extent) !!we4tWq  
  实质性程序(时间,性质,程度) ]aDU*tk  
6 *GR_sMm  
  Transaction cycles: revenue, purchases, inventory, etc. ~A-vIlGt!  
  交易周期:收入,采购,库存等。 oj'a%mx  
n]Z() "D  
+k<0: Fi  
  4.Audit evidence e,cSB!7  
  审计证据 oWP3Y.  
8rEUZk  
  Obtain sufficient, appropriate audit evidence Gkr?M ^@K  
  获取足够、适当的审计证据 {S6:LsFfm  
0hB9D {`,{  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U{[ g"_+~  
  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 qPvWb1H:  
gT&s &0_7  
  The audit of specific items tSf$`4  
  审计的具体项目 Kwmtt  
{n'+P3\T:  
  Receivables: confirmation ">|G^ @|:A  
  应收帐款:确认 )&F]j  
KM:k<pvi  
  Inventory: counting, cut-off, confirmation of inventory held by third parties U-6pia /o  
  存货:数量,减值,第三方持有存货的确认 <u Kd)l  
wnr<# =,I'  
  Payables: supplier statement reconciliation, confirmation 0Uf.aP  
  应付帐款:供应商的申明一致,确认 Wq"5-U;:w  
NSV;R~"  
  Bank and cash: bank confirmation 5BAGIO<w  
  银行存款和现金:银行的确认 A(84cmq!q  
=Y]'wb  
  Auditing sampling kwAL] kI  
  审计抽样 M7PG s-l  
0vjlSHS;`.  
5.Review q?0&&"T}  
  复核 /y-eVu6  
7mBH #Q)  
  Subsequent events 5fjL  
  随后发生的事件 |]UR&*  
PO@b9O  
~bnyk%S o  
ODFCA. t  
: pkOZ+t  
  Going concern ( C~ u.  
  持续关注 {^V9?^?d (  
LLD#)Jl{?  
  Management representations j#rj_uP  
  与管理层的交涉沟通 ~zO>Q4-k  
/!A?>#O&.  
  Audit finalization and the final review: unadjusted differences m#Dae\w&  
  审核定稿和最后审查:未经调整的差异 'i;/?'!W6  
.EB 'n{zxd  
o$rA;^2X  
  6. Reporting Tg yY 9  
  报告 N% !T FQf  
学会计论坛bbs.xuekuaiji.com ;_iDiLC;  
  Appendix NjH` AMGBT  
  附录 x"83[0ib  
  Audit procedure (CR]9 6n   
  审计程序 4Je[!X@C  
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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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