论坛风格切换切换到宽版
  • 2428阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 y4M<L. RO  
+s_@964  
  Materiality, true and fair presentation, reasonable assurance dwJ'hg  
  物质性,真实公平的描述,合理的保证 M^+~r,D1u  
Q1s`d?P/`  
  Appointment, removal and resignation of auditors KvktC|~?  
  审计人员的的任命、免职和辞职 /r}t  
6!b96bV  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j.ANBE96>  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Eiz\Nb  
H={fY:%  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r=qb[4HiV  
  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 "R):B~8|H{  
h r t\  
  Engagement letter &\c $s  
  约定书(委托书) JUwP<C[  
0)9GkHVu(  
  2. Planning and risk assessment &o:ZOD.  
  规划和风险评估 ("H:T?4Qs  
eFZ`0V0  
  General principles u4+)lvt  
  一般原则 3(vI{[yhT  
$@Hw DRP  
  Plan and perform audits with an attitude of professional skepticism qj/ 66ak  
  持专业的怀疑态度计划和执行审计工作 ^HC! my  
8+gSn  
  Audit risks = inherent risk ×control risk ×detection risk D~2,0K  
  审计风险=内在风险×控制风险×检查风险 vxbO>c   
O6boTB_2  
  Risk-based approach p &XbXg-  
  基于风险的办法 inR8m 4c]P  
0jj }j w  
  Understanding the entity and knowledge of the business T[ky7\  
  了解商业的实质和知识 3H4p$\; C  
zjVb+Z\n  
  Assessing the risks of material misstatement and fraud .}a@OLJd  
  评估材料错报和舞弊的风险 ;k!Ej-(  
a)`h*P5@  
  Materiality (level), tolerable error c5O1h8  
  重要性(级别),可容忍误差 uQpV1o5iA  
M|Z] B<_x  
  Analytical procedures jsk<N  
  分析程序 J,P7k$t2vv  
w3,QT}WvY  
  Planning an audit t {x&|%u  
  规划审计工作 .F%RW8=Q  
tJ'U<s  
  Audit documentation: working papers  !X |Tf  
  审计文件:工作底稿 iCz,|;w%  
|@V<}2zCZ  
  The work of others sQTW?KA-Te  
  其他机构的文件 ^H&6'A`  
/R F#B#9  
  Rely on the work of experts aD%")eP%&  
  依靠专家的工作 [.3M>,)+-  
L;grH5K5  
  Rely on the work of internal audit Z\LW<**b  
  依靠内部审计工作 [&)9|EV  
IjNE1b$  
  3. Internal control Av+R~ &h  
  内部控制 2b3x|9o8  
,X9Y/S l  
  The evaluation of internal control systems -C.eXR{s  
  对内部控制系统的评估 3%k@,Vvt  
L88oh&M  
  Tests of control z[CCgs&vqe  
  控制测试 s}/YcUK  
oh,Nu_!  
  Substantive procedures (time, nature, extent) coU`2n/  
  实质性程序(时间,性质,程度) !k%Vw1 8  
% sT=>\  
  Transaction cycles: revenue, purchases, inventory, etc. 1.jW^sM  
  交易周期:收入,采购,库存等。 u3c e\  
3}Uae#oy  
4sROMk=l  
  4.Audit evidence 5?6 ATP:[  
  审计证据 [Zgy,j\ \  
S(/@.gI:f  
  Obtain sufficient, appropriate audit evidence [,G]#<G?q  
  获取足够、适当的审计证据 sF(U?)48  
&ec_jxF  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^VoQGP/cl  
  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 @HaWd 3  
rZGA9duy  
  The audit of specific items X @r5^A[9  
  审计的具体项目 D:%$a]_f  
tA'i-D&  
  Receivables: confirmation I"Y?vj9]  
  应收帐款:确认 ?Tb'J`MO  
IKAF%0[R|j  
  Inventory: counting, cut-off, confirmation of inventory held by third parties RI-whA8+  
  存货:数量,减值,第三方持有存货的确认 2t#9 ih"9  
*4=Fy:R]O  
  Payables: supplier statement reconciliation, confirmation 9;JU c0%  
  应付帐款:供应商的申明一致,确认 S.M< (  
kD"dZQx  
  Bank and cash: bank confirmation PP$Ig2Q  
  银行存款和现金:银行的确认 +.[#C5  
'pZ~3q  
  Auditing sampling m,]Tl;f  
  审计抽样 .DCp)&m l;  
9l OUE  
5.Review .r]n<  
  复核 GTJ\APrH  
(?q]E$ @  
  Subsequent events zKgW9j<(  
  随后发生的事件 YQe @C  
@AVx4,!>[  
bNIT 1'v  
H+_oK ]/  
%3"3OOT7  
  Going concern 4zfgtg(  
  持续关注 zXZy:SD  
hoSk  
  Management representations t_P1a0Zu  
  与管理层的交涉沟通 /"Rh bE   
{TUCa  
  Audit finalization and the final review: unadjusted differences s7df<dBC  
  审核定稿和最后审查:未经调整的差异 _BcB@a  
h :NHReMT  
_VR4 |)1g  
  6. Reporting cF,u)+2b|6  
  报告 |oO0%#1H  
学会计论坛bbs.xuekuaiji.com ~x>IN1Vci  
  Appendix =oiY' }%(i  
  附录 ki}Uw#  
  Audit procedure 6^|bKoN/ f  
  审计程序 =fG(K!AQ  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个