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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 III:j hh  
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  Materiality, true and fair presentation, reasonable assurance | N}*  
  物质性,真实公平的描述,合理的保证 6b%IPbb  
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  Appointment, removal and resignation of auditors 7[mP@ {  
  审计人员的的任命、免职和辞职 i8KoJY"  
NHQoP&OG  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "[rz*[o8I  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RUq[HxF) 6  
} ,^p{J/  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E#3tkFF0Z[  
  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 #k1IrqU p  
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  Engagement letter `\P1Ff@z0  
  约定书(委托书) cml~Oepf  
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  2. Planning and risk assessment D>^g2!b:  
  规划和风险评估 tqCwbi  
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  General principles 8_ascvs5  
  一般原则 9KB}?~Nx4  
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  Plan and perform audits with an attitude of professional skepticism Y DW^N] G  
  持专业的怀疑态度计划和执行审计工作 `mI5Z*]-  
H}lz_#Z  
  Audit risks = inherent risk ×control risk ×detection risk +J~%z*A  
  审计风险=内在风险×控制风险×检查风险 >6 [d&SM6  
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  Risk-based approach (74y2U6  
  基于风险的办法 k7{|\w%  
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  Understanding the entity and knowledge of the business +sTPTCLE  
  了解商业的实质和知识 ~g%Ht# <  
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  Assessing the risks of material misstatement and fraud wv\V&U$  
  评估材料错报和舞弊的风险 ,`OQAJ)>  
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  Materiality (level), tolerable error s|:1z"q  
  重要性(级别),可容忍误差 kma>'P`G  
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  Analytical procedures y<wd~!>Ubu  
  分析程序 ]5K(}95&'  
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  Planning an audit j:>0XP  
  规划审计工作 ycwkF$7  
,KD?kSIf  
  Audit documentation: working papers p@Cas  
  审计文件:工作底稿 ,%BDBZ  
k .jBu  
  The work of others s? Xgo&rS_  
  其他机构的文件 hg:$H9\%  
a1Q%Gn@R  
  Rely on the work of experts q9Pj Q%  
  依靠专家的工作 %rgW}Z5  
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  Rely on the work of internal audit +]z Rn  
  依靠内部审计工作 qJf\,7mi  
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  3. Internal control #U7pT! F x  
  内部控制 4eG\>#5  
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  The evaluation of internal control systems )n 1[#x^I  
  对内部控制系统的评估 7-Oa34ba+  
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  Tests of control $uJc/  
  控制测试 OB\ZT@l  
>M!LC  
  Substantive procedures (time, nature, extent) j_~mP>el)  
  实质性程序(时间,性质,程度) WC37=8mA  
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  Transaction cycles: revenue, purchases, inventory, etc. O 9o]4;  
  交易周期:收入,采购,库存等。 9$U4x|n  
tJn"$A ^N  
b 62B|0i  
  4.Audit evidence -meY[!"X  
  审计证据 ^W9O_5\g4a  
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  Obtain sufficient, appropriate audit evidence WHOX<YJs  
  获取足够、适当的审计证据 Ewq@>$_!  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3& 5b!Y  
  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 'RF`XX  
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  The audit of specific items GA/afc,V  
  审计的具体项目 _dz ZS(7M6  
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  Receivables: confirmation aI ;$N|]u  
  应收帐款:确认 C984Ee  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties YTmHht{j#  
  存货:数量,减值,第三方持有存货的确认 }&v-<qC^  
GCiG50Z=  
  Payables: supplier statement reconciliation, confirmation W[qy4\.B  
  应付帐款:供应商的申明一致,确认 r} ^1dO  
rIYO(}Fl  
  Bank and cash: bank confirmation }{=}^c"t'  
  银行存款和现金:银行的确认 WiB~sIp  
|HYST`  
  Auditing sampling Jc}6kFgO6  
  审计抽样 /{jt]8/;7  
{^(uoB C/  
5.Review {:VK}w  
  复核 ]jn1T^D'  
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  Subsequent events Yt,MXm\  
  随后发生的事件 |r,})o>  
5/i/. 0?n  
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  Going concern @ <2y+_e  
  持续关注 !L q'o ?  
<H-kR\ HF  
  Management representations 3!/J!X3L  
  与管理层的交涉沟通 "aI)LlyCY  
g\8B;  
  Audit finalization and the final review: unadjusted differences XTk :lzFH  
  审核定稿和最后审查:未经调整的差异 <nG}]Smd7  
m.`I}  
rl~Rbi  
  6. Reporting lo'#dpt<  
  报告 -64 ;P9:A>  
学会计论坛bbs.xuekuaiji.com \lQI;b;$  
  Appendix $ta JVVF  
  附录 2RF3pIFrm  
  Audit procedure }c GILH%  
  审计程序 77sG;8HE  
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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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