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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 JVD#wwic  
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  Materiality, true and fair presentation, reasonable assurance ^PMP2\JQA  
  物质性,真实公平的描述,合理的保证 r77?s?  
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  Appointment, removal and resignation of auditors ZX sm9  
  审计人员的的任命、免职和辞职 MS%xOB*6  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jFZJ #'CNS  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见  O%AQ'['  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]d&6 ?7 !>  
  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 CL5u{i5  
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  Engagement letter I $!Y  
  约定书(委托书) 9s5gi+l_O  
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  2. Planning and risk assessment H1N_  
  规划和风险评估 iqig~fjK ~  
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  General principles ;,}tXz  
  一般原则 R;,+0r^i  
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  Plan and perform audits with an attitude of professional skepticism D:sQHJ. y  
  持专业的怀疑态度计划和执行审计工作 q %i2' yE  
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  Audit risks = inherent risk ×control risk ×detection risk ?*zRM?*  
  审计风险=内在风险×控制风险×检查风险 uli,@5%\  
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  Risk-based approach :(VD<"X  
  基于风险的办法 y,v*jE  
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  Understanding the entity and knowledge of the business & ok2Xw  
  了解商业的实质和知识 "15mOW(!+  
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  Assessing the risks of material misstatement and fraud BX;Z t9"*  
  评估材料错报和舞弊的风险 UbE*x2N  
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  Materiality (level), tolerable error tJy6\~  
  重要性(级别),可容忍误差 a938l^@;s8  
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  Analytical procedures /KFCq|;7s,  
  分析程序 Fr?o 4E6h  
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  Planning an audit WB Lfxr  
  规划审计工作 Ho9 a#9  
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  Audit documentation: working papers h1} x2  
  审计文件:工作底稿 ^$c+r%9k  
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  The work of others {]]qd!,  
  其他机构的文件 Xs$k6C3  
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  Rely on the work of experts WDNuR #J?  
  依靠专家的工作 Ufd{.o[{-  
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  Rely on the work of internal audit p@!{Sh  
  依靠内部审计工作 9IZ}}x  
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  3. Internal control AI}29L3C  
  内部控制 */ fmy|#   
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  The evaluation of internal control systems _"%mLH=!8  
  对内部控制系统的评估 gF,9Kv~  
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  Tests of control ,r!_4|\  
  控制测试 H z&a~  
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  Substantive procedures (time, nature, extent) c,-3+b  
  实质性程序(时间,性质,程度) Elw fqfO  
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  Transaction cycles: revenue, purchases, inventory, etc. YYwFjA@  
  交易周期:收入,采购,库存等。 A J<Sa=  
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  4.Audit evidence E-\Wo3  
  审计证据 ^u`1W^>  
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  Obtain sufficient, appropriate audit evidence i_8v >F  
  获取足够、适当的审计证据 O N..B} J  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &6V[@gmD  
  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 P0,@#M&  
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  The audit of specific items CmKbpN*  
  审计的具体项目 #m [R1G#  
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  Receivables: confirmation y5gTd_-  
  应收帐款:确认 J3`a}LyDf  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 3BHPD;U  
  存货:数量,减值,第三方持有存货的确认 I~ Q2jg2  
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  Payables: supplier statement reconciliation, confirmation 1h_TG.YL9>  
  应付帐款:供应商的申明一致,确认 vJTdZ p  
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  Bank and cash: bank confirmation Bc{j0Su  
  银行存款和现金:银行的确认 x{y}pH"H  
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  Auditing sampling ! f!/~M"!  
  审计抽样 eU/o I}A  
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5.Review OI:G~Wg  
  复核 + P YX.  
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  Subsequent events .=@xTJh  
  随后发生的事件 Uj]Tdg  
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  Going concern R.nAD{>h*  
  持续关注 %%d3M->C}  
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  Management representations DXFU~J*  
  与管理层的交涉沟通 y~eQVnH5W  
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  Audit finalization and the final review: unadjusted differences [\|`C4@3a  
  审核定稿和最后审查:未经调整的差异 iN\m:m  
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  6. Reporting _"nzo4e0  
  报告 CY kU-  
学会计论坛bbs.xuekuaiji.com R-%v??  
  Appendix bxU2.YC  
  附录 :'hc&wk`  
  Audit procedure ~1xfE C/  
  审计程序 wg-qq4Q\  
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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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