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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 HJY2#lSha6  
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  Materiality, true and fair presentation, reasonable assurance fj&i63?e  
  物质性,真实公平的描述,合理的保证 h;0S%ZC  
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  Appointment, removal and resignation of auditors LcE+GC  
  审计人员的的任命、免职和辞职 'PP#^aI,  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @/1w4'M  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >+[&3u  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7sXxq4  
  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 ,\@O(; mF  
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  Engagement letter .c$316  
  约定书(委托书) C$ 5[X7'  
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  2. Planning and risk assessment m1*O0Tg]"  
  规划和风险评估 B2O}1.  
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  General principles ?y!E-&  
  一般原则 Cn[0(s6  
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  Plan and perform audits with an attitude of professional skepticism &e8s65`  
  持专业的怀疑态度计划和执行审计工作 YtWJX kB  
b4pm_Um  
  Audit risks = inherent risk ×control risk ×detection risk {+@bZ}57  
  审计风险=内在风险×控制风险×检查风险 } GiHjzsR  
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  Risk-based approach 'f?$"U JF  
  基于风险的办法 i _% Q`i  
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  Understanding the entity and knowledge of the business *H|M;G  
  了解商业的实质和知识 T|TO}_x  
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  Assessing the risks of material misstatement and fraud =*LS%WI  
  评估材料错报和舞弊的风险 f@c`8L@g  
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  Materiality (level), tolerable error X<*U.=r)  
  重要性(级别),可容忍误差 vZBc !AW  
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  Analytical procedures 'Un " rts  
  分析程序 eET}r 24  
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  Planning an audit a 7,C>%I  
  规划审计工作 <(-hx+^  
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  Audit documentation: working papers c=`wg$2:5  
  审计文件:工作底稿 LoGVwRmoC  
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  The work of others 9\DQ>V TQ  
  其他机构的文件 TU 1I} ,  
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  Rely on the work of experts ^R@j=_8}  
  依靠专家的工作 9uQ 4u/F  
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  Rely on the work of internal audit Ez-[ )44/  
  依靠内部审计工作 &HY+n) o  
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  3. Internal control E}tqQ*u  
  内部控制 '^"6+k  
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  The evaluation of internal control systems {7/0< N G  
  对内部控制系统的评估 Bb"Bg\le,^  
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  Tests of control   1OF& *  
  控制测试 ,5*eX  
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  Substantive procedures (time, nature, extent) =Fr(9 (  
  实质性程序(时间,性质,程度) 4zo5}L `Y  
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  Transaction cycles: revenue, purchases, inventory, etc. %&Q$dzgb_  
  交易周期:收入,采购,库存等。 81i655!Z  
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  4.Audit evidence '`uwJ&@  
  审计证据 e;[F\ov %  
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  Obtain sufficient, appropriate audit evidence >M/V oV  
  获取足够、适当的审计证据 qDfd.gL  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <>aw 1WM+  
  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 fk x \=  
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  The audit of specific items  #c66)  
  审计的具体项目 [a wj io  
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  Receivables: confirmation b8LLr;oQw  
  应收帐款:确认 vTx2E6  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties :FTMmW,>'  
  存货:数量,减值,第三方持有存货的确认 A'&K/)Z  
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  Payables: supplier statement reconciliation, confirmation X'qU*Eo  
  应付帐款:供应商的申明一致,确认 uD @#  
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  Bank and cash: bank confirmation [6XF=L,!  
  银行存款和现金:银行的确认 Evjj"h&0J  
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  Auditing sampling [S>2ASj  
  审计抽样 _zwG\I|Q  
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5.Review :1bW VM)  
  复核 LBa[:j2  
 !7 4S  
  Subsequent events 5X:*/FuS@  
  随后发生的事件 Us0EG\Y  
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  Going concern c5D)   
  持续关注 @8pp EFw  
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  Management representations Pf\D-1gi  
  与管理层的交涉沟通 l)&X$3?tz  
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  Audit finalization and the final review: unadjusted differences 7B\Vs-d  
  审核定稿和最后审查:未经调整的差异 .Lsavpo  
X6@WwM~qz  
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  6. Reporting yU-e3O7L  
  报告 LH8 fBhw  
学会计论坛bbs.xuekuaiji.com qfMo7e@6*  
  Appendix iCHOv{p.  
  附录 L"4mL,  
  Audit procedure a @UZb  
  审计程序 :lPb.UCY  
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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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