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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 O Lt0Q.{  
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  Materiality, true and fair presentation, reasonable assurance 0827z  
  物质性,真实公平的描述,合理的保证 4Th?q{X  
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  Appointment, removal and resignation of auditors 2%fzRXhu%  
  审计人员的的任命、免职和辞职 Z3MhHvvgp{  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8ZbXGQ  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UrciCOQf  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LUxDP#~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 ,[ppETz  
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  Engagement letter d 4tL  
  约定书(委托书) !4#qaH-Q  
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  2. Planning and risk assessment w%TrL+v  
  规划和风险评估 jP/Vqe%%8  
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  General principles yogL8V-^4  
  一般原则 SJX9oVJeZ  
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  Plan and perform audits with an attitude of professional skepticism R+ \%  
  持专业的怀疑态度计划和执行审计工作 ^HR8.9^[1u  
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  Audit risks = inherent risk ×control risk ×detection risk t90M]EAV  
  审计风险=内在风险×控制风险×检查风险 f?^-JZ  
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  Risk-based approach 1yz%ud-l  
  基于风险的办法 [ *It' J^  
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  Understanding the entity and knowledge of the business 2! }F+^8'P  
  了解商业的实质和知识 CV^%'HIs?+  
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  Assessing the risks of material misstatement and fraud o:cTc:l)  
  评估材料错报和舞弊的风险 T<>B5G~%  
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  Materiality (level), tolerable error (x/:j*`K  
  重要性(级别),可容忍误差 6&'kN 2  
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  Analytical procedures Kv!:2br  
  分析程序 6 %aaK|0  
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  Planning an audit *^g]QQ  
  规划审计工作 "|J6*s   
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  Audit documentation: working papers \ ;]{`  
  审计文件:工作底稿 kmTYRl )j  
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  The work of others XRkUv>Yk  
  其他机构的文件 NBasf n  
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  Rely on the work of experts 2`;XcY4A  
  依靠专家的工作 6Hb a@Q1`  
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  Rely on the work of internal audit ud)WH|Z  
  依靠内部审计工作 aj|PyX3P:  
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  3. Internal control r{d@74  
  内部控制 C[%&;\3S@  
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  The evaluation of internal control systems am3JzH  
  对内部控制系统的评估 RAhDSDf  
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  Tests of control <G<5)$ S  
  控制测试 cs\=8_5  
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  Substantive procedures (time, nature, extent) rxol7"2l  
  实质性程序(时间,性质,程度) 4<}@hk Y  
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  Transaction cycles: revenue, purchases, inventory, etc. kR^">s/H#  
  交易周期:收入,采购,库存等。 0e#PN@  
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  4.Audit evidence SfPQ;s'  
  审计证据 ]Oo!>iTQi  
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  Obtain sufficient, appropriate audit evidence RJ0,7 E<B  
  获取足够、适当的审计证据 q Sv!5&u  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uA =%EEZ  
  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 !<j4*av:G  
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  The audit of specific items UJp'v_hN  
  审计的具体项目 # SCLU9-  
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  Receivables: confirmation paN=I=:*M  
  应收帐款:确认 Hr}"g@ <  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Cb<7?),vK  
  存货:数量,减值,第三方持有存货的确认 6ZI7V!k  
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  Payables: supplier statement reconciliation, confirmation .Xf_U.h$*@  
  应付帐款:供应商的申明一致,确认 +& f_k@+  
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  Bank and cash: bank confirmation 6=JJ!`"<2  
  银行存款和现金:银行的确认 ("}Hs[  
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  Auditing sampling E>*b,^J7g  
  审计抽样 am .d^'  
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5.Review 6K8v:yYPa  
  复核 =&"pG` x  
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  Subsequent events |p+FIr+  
  随后发生的事件 >a2[P"   
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/#: *hn  
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  Going concern 7g{JE^u  
  持续关注 d!&LpODI]*  
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  Management representations \J?&XaO=  
  与管理层的交涉沟通 6-?/kY6  
75 R4[C6T  
  Audit finalization and the final review: unadjusted differences '#j6ZC/?  
  审核定稿和最后审查:未经调整的差异 tZ@&di:-F  
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  6. Reporting ]moBVRd  
  报告 ;{iTS sb  
学会计论坛bbs.xuekuaiji.com Mx93D   
  Appendix P*?2+.  
  附录 v\!Cq+lFML  
  Audit procedure FChW`b&S  
  审计程序 d1^5r 31  
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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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