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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 U2LD_-HZ  
L c )i  
  Materiality, true and fair presentation, reasonable assurance FzykC  
  物质性,真实公平的描述,合理的保证 {Us^ 4Xe  
\4>w17qng  
  Appointment, removal and resignation of auditors ]~~G<Yh:=  
  审计人员的的任命、免职和辞职 M!i*DU+SE  
m WHyk"l  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'h^Ya?g  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DWEDL[{  
olr-oi`4C  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;kWWzg  
  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 `PUxR8y  
p2< 927z  
  Engagement letter yo(MJ^=d  
  约定书(委托书) MPKrr  
zg'.fUZ  
  2. Planning and risk assessment !D?(}nag  
  规划和风险评估 =>kg]  
r)Vpt fg;  
  General principles m#R"~ >  
  一般原则 7yXJ\(6R_  
[ -i&)eX  
  Plan and perform audits with an attitude of professional skepticism  ^>>9?  
  持专业的怀疑态度计划和执行审计工作 ~]].i~EV(  
cLRzm9  
  Audit risks = inherent risk ×control risk ×detection risk @!j6y (@  
  审计风险=内在风险×控制风险×检查风险 d`C$vj  
h?$J;xn  
  Risk-based approach Pt cq/f  
  基于风险的办法 {$5g29  
f$9|qfW'$  
  Understanding the entity and knowledge of the business z}B8&*>  
  了解商业的实质和知识 Jt #HbAY  
~H:=p  
  Assessing the risks of material misstatement and fraud q317~ z_nl  
  评估材料错报和舞弊的风险 WW+ F9~S  
N-t"CBTO  
  Materiality (level), tolerable error ~:PM_o*6  
  重要性(级别),可容忍误差 9[teG5wA a  
D?8(n=#[  
  Analytical procedures K :kb&W  
  分析程序 @'5 *jXd  
{:b~^yW  
  Planning an audit 7+}WU4  
  规划审计工作 GmE`YW  
GU9G5S.  
  Audit documentation: working papers +> d;%K  
  审计文件:工作底稿 9+$IulOvk  
k}I65 ^l#  
  The work of others (C1~>7L  
  其他机构的文件 C9!FnvH  
r> Xk1~<!  
  Rely on the work of experts sa _J6~  
  依靠专家的工作 i(.V`G=  
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  Rely on the work of internal audit + !" Y C  
  依靠内部审计工作 a7uL {*ZR  
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  3. Internal control 'h 7x@[|  
  内部控制 r%WHYhD  
n*' :,m  
  The evaluation of internal control systems ?.uhp  
  对内部控制系统的评估 6V ncr}  
u^B!6Sj8  
  Tests of control gm n b  
  控制测试 [s\8@5?E  
vM]5IHqeE  
  Substantive procedures (time, nature, extent) Ayv: Pv@  
  实质性程序(时间,性质,程度) Nn-k hl|11  
jJNl{nyq  
  Transaction cycles: revenue, purchases, inventory, etc. WNb2"W  
  交易周期:收入,采购,库存等。 e=p_qhBt  
jcvq:i{  
It/hXND `  
  4.Audit evidence TQ :e! 32  
  审计证据 6d6Dk>(V  
Cg%Owe/E?0  
  Obtain sufficient, appropriate audit evidence  - US>].  
  获取足够、适当的审计证据 Y:#B0FD,gC  
!fd>wvJ,:  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iOCs% J  
  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 +-SO}P  
s-(c-E09  
  The audit of specific items 7HY8 F5Brx  
  审计的具体项目 X8}\m%gCU  
SK& 1l`3  
  Receivables: confirmation S 1^t;{"  
  应收帐款:确认 }EHL }Q  
i%F2^R@!q/  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Z__fwv.X[  
  存货:数量,减值,第三方持有存货的确认 |,S]EHIy  
ZZwIB3sNhf  
  Payables: supplier statement reconciliation, confirmation :f%kk atO  
  应付帐款:供应商的申明一致,确认 X[dH*PV  
m\CU,9;;(  
  Bank and cash: bank confirmation ;@Z1y  
  银行存款和现金:银行的确认 BB9eQ: xO  
6[RTL2&W  
  Auditing sampling %K8YZc(&  
  审计抽样 $%!06w#u  
_ W#Km  
5.Review n@h$V\&\iM  
  复核 M #0v# {o  
{06ClI  
  Subsequent events ( xzruI5P  
  随后发生的事件 R/fE@d2~In  
`#85r{c$:  
$I/ !vV  
\6.dGKK  
uOKD#   
  Going concern -|s% 5p|  
  持续关注 "X._:||8  
C`3 XOth  
  Management representations f\=,_AQ  
  与管理层的交涉沟通 'rFLG+W  
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  Audit finalization and the final review: unadjusted differences { R[V  
  审核定稿和最后审查:未经调整的差异 bA$ElKT  
:SO4@JT{W  
nRw.82eK.  
  6. Reporting 8'zfq ]g  
  报告 7<(U`9W/q  
学会计论坛bbs.xuekuaiji.com #K$0%0=M  
  Appendix q o-|.I  
  附录 .YH# +T'  
  Audit procedure %}-ogi/c  
  审计程序 d!Ws-kzE  
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灌水
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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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