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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(oGRK<xM  
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  Materiality, true and fair presentation, reasonable assurance !|gln)|A  
  物质性,真实公平的描述,合理的保证 SB' $?Kh  
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  Appointment, removal and resignation of auditors `FL!L59nz  
  审计人员的的任命、免职和辞职 /`V:;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion nWAx!0G  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -I#1xJU  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [#emm1k  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2qD80W<1  
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  Engagement letter O0i[GCtP5  
  约定书(委托书) >O:j.(*!  
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  2. Planning and risk assessment U^$o< 2  
  规划和风险评估 P9aGDma  
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  General principles ,#P eK(  
  一般原则 r!vSYgee  
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  Plan and perform audits with an attitude of professional skepticism wZA(><\  
  持专业的怀疑态度计划和执行审计工作 |?Z;tAF!  
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  Audit risks = inherent risk ×control risk ×detection risk ;nbUbRb  
  审计风险=内在风险×控制风险×检查风险 hC[MYAaF  
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  Risk-based approach yI 6AafS~  
  基于风险的办法 6R+m;'  
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  Understanding the entity and knowledge of the business MDCK@?\  
  了解商业的实质和知识 od\Q<Jm}  
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  Assessing the risks of material misstatement and fraud O)qedy*&  
  评估材料错报和舞弊的风险 `4'['x  
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  Materiality (level), tolerable error H"H&uA9"  
  重要性(级别),可容忍误差 G:e 9}  
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  Analytical procedures ]$'w8<D>t,  
  分析程序 lth t'|  
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  Planning an audit "+2Hde1  
  规划审计工作 (0Xgv3wd  
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  Audit documentation: working papers ?th`5K30  
  审计文件:工作底稿 xA-O?s"CY  
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  The work of others &xlz80%  
  其他机构的文件 %{*}KsS`p  
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  Rely on the work of experts VemgG)\  
  依靠专家的工作 6^pddGIG  
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  Rely on the work of internal audit _N 5$>2  
  依靠内部审计工作 !Qu)JR  
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  3. Internal control `Tx1?]  
  内部控制 er Cl@sq  
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  The evaluation of internal control systems -t, .A/?  
  对内部控制系统的评估 /h=:heS4$  
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  Tests of control `b^eRnpR  
  控制测试 15i8) 4h  
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  Substantive procedures (time, nature, extent) !A(*?0`  
  实质性程序(时间,性质,程度) $= /.oh  
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  Transaction cycles: revenue, purchases, inventory, etc. lS.*/u*5  
  交易周期:收入,采购,库存等。 ,4hQ#x  
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  4.Audit evidence -z]v"gF?Px  
  审计证据 , 4Vr,?"EO  
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  Obtain sufficient, appropriate audit evidence N'nI ^=  
  获取足够、适当的审计证据 L3^WI( 8m  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ITa8*Myj  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 K8{Ub  
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  The audit of specific items \vVGfG?6  
  审计的具体项目 )x1LOMe  
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  Receivables: confirmation Fa`/i v  
  应收帐款:确认 3+gp_7L  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties KS($S( Fi  
  存货:数量,减值,第三方持有存货的确认 Iy\{)+}aS  
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  Payables: supplier statement reconciliation, confirmation H tIl;E  
  应付帐款:供应商的申明一致,确认 -EV_=a8[y  
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  Bank and cash: bank confirmation : [o0Va2 d  
  银行存款和现金:银行的确认 l$$N~FN  
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  Auditing sampling l][{ #>V  
  审计抽样 IP'gN-#i  
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5.Review "V!y"yQ  
  复核 8<}f:9/  
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  Subsequent events \; Io  
  随后发生的事件 iGmBG1a\  
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]K'iCYY  
LyM"  
UT w f!  
  Going concern f.ku v"  
  持续关注 F%!ZHE7  
A+d&aE }3V  
  Management representations g6:S"Em  
  与管理层的交涉沟通 ]*a3J45  
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  Audit finalization and the final review: unadjusted differences _idTsd:\  
  审核定稿和最后审查:未经调整的差异 z-*/jFE  
#Aox$[|@  
6]#pPk8[Z  
  6. Reporting oTj9/r  
  报告 [!E pv<G  
学会计论坛bbs.xuekuaiji.com #% PnZ /  
  Appendix b]s.h8+v;  
  附录 9$7tB  
  Audit procedure zmk#gk2H  
  审计程序 y21zaQ  
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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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