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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 `YOYC  
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  Materiality, true and fair presentation, reasonable assurance gM96RY  
  物质性,真实公平的描述,合理的保证 W;u.@I&  
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  Appointment, removal and resignation of auditors e@3SF  
  审计人员的的任命、免职和辞职 .6y+van  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,%pCcM)  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d9{lj(2P  
1_Yx]%g<  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1]xmOx[mb  
  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 ^ :VH?I=  
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  Engagement letter `KQx#c>'  
  约定书(委托书) ()lgd7|+  
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  2. Planning and risk assessment 4"&-a1N  
  规划和风险评估 ^O}a,  
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  General principles V.B@@ ;  
  一般原则 b9H(w%7ucU  
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  Plan and perform audits with an attitude of professional skepticism a`wjZ"}'[  
  持专业的怀疑态度计划和执行审计工作 Xi="gxp$%  
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  Audit risks = inherent risk ×control risk ×detection risk s&7 3g0$$  
  审计风险=内在风险×控制风险×检查风险 !2t7s96  
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  Risk-based approach [F<E0rjwM  
  基于风险的办法 (T1< (YZ   
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  Understanding the entity and knowledge of the business Us`=^\  
  了解商业的实质和知识 <Jgcj 4D  
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  Assessing the risks of material misstatement and fraud \[9VeqMU  
  评估材料错报和舞弊的风险 e#[Klh$]EW  
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  Materiality (level), tolerable error g *$2qKm  
  重要性(级别),可容忍误差 jE0oLEg&  
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  Analytical procedures \%7*@&  
  分析程序 KVZ B`c$<t  
+Tum K.  
  Planning an audit n>ryS/1  
  规划审计工作 eB0exPz%  
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  Audit documentation: working papers 5FZw (E  
  审计文件:工作底稿 Y j oe|  
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  The work of others Lc !2'Do;  
  其他机构的文件 rC8p!e.yL  
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  Rely on the work of experts r;Sk[Y5#  
  依靠专家的工作 sq$v6x sl  
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  Rely on the work of internal audit ,YD7p= PY  
  依靠内部审计工作 '| i?-( f)  
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  3. Internal control 2yA)SGri  
  内部控制 bZxN]6_  
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  The evaluation of internal control systems *OLqr/ yb  
  对内部控制系统的评估 kmC@\xTp  
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  Tests of control D:T]$<=9  
  控制测试 !q\8`ss  
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  Substantive procedures (time, nature, extent) SAP/jD$5]>  
  实质性程序(时间,性质,程度) gPd K%"B@  
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  Transaction cycles: revenue, purchases, inventory, etc. 5Zq hyv=  
  交易周期:收入,采购,库存等。 3U<m\A1  
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  4.Audit evidence Z- feMM  
  审计证据 x9YQd69  
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  Obtain sufficient, appropriate audit evidence *(9Tl]w  
  获取足够、适当的审计证据 9q'&tU'a=c  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !|[rh,e]  
  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 NzgG7 7>  
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  The audit of specific items $INB_/R E  
  审计的具体项目 <- \|>r Q  
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  Receivables: confirmation /p !A:8  
  应收帐款:确认 E@GYl85fI  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties v~mVf.j1  
  存货:数量,减值,第三方持有存货的确认 O},}-% G  
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  Payables: supplier statement reconciliation, confirmation J5{;+ysUMl  
  应付帐款:供应商的申明一致,确认  \0)jWCK  
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  Bank and cash: bank confirmation xO|r<R7d7  
  银行存款和现金:银行的确认 s+:|b~  
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  Auditing sampling 0he3[m}Nr  
  审计抽样 X.b8qbnq[  
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5.Review hhU _kI  
  复核 ^MpMqm1?8;  
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  Subsequent events rI>x'0Go*  
  随后发生的事件 AYn65Ly  
{w2] Is2F  
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e?W ,D0h  
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  Going concern 7(84j5zb  
  持续关注 .8YxEnXw)(  
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  Management representations H~FI@Cf$L  
  与管理层的交涉沟通 ?oYO !  
@} Ig*@  
  Audit finalization and the final review: unadjusted differences :-RB< Lj  
  审核定稿和最后审查:未经调整的差异 pA!-spgX  
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  6. Reporting <&\ng^Z$  
  报告 {T8;-H0H  
学会计论坛bbs.xuekuaiji.com lsax.uG5x  
  Appendix ^5X?WA,Z99  
  附录 y-hTTd"{  
  Audit procedure g}W`LIasv  
  审计程序 u IXA{89  
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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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