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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 ]iNEw9  
E\nv~Y?SG  
  Materiality, true and fair presentation, reasonable assurance Va VN  
  物质性,真实公平的描述,合理的保证 R%D'`*+  
&k7;DO  
  Appointment, removal and resignation of auditors eM7Bc4V  
  审计人员的的任命、免职和辞职 6[E|  
'_k+ WH&  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W1B)]IHc  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r7]zQIE  
jw}}^3.  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *+'2?*  
  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 u]+~VT1C,3  
2QpHvsl_  
  Engagement letter ?Iyo9&1&  
  约定书(委托书) z@Q@^ &0Mr  
[%Bf< J<  
  2. Planning and risk assessment -x8nQ%X  
  规划和风险评估 :0)3K7Q   
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  General principles ~=<}\a~  
  一般原则 ##Q/I|  
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  Plan and perform audits with an attitude of professional skepticism 4'4\ ,o  
  持专业的怀疑态度计划和执行审计工作 ZOXIT(mg  
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  Audit risks = inherent risk ×control risk ×detection risk !zj0/Q G\  
  审计风险=内在风险×控制风险×检查风险 )irRO8  
joKIrS0y  
  Risk-based approach 8d*/HF)h  
  基于风险的办法 8t@p @Td|  
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  Understanding the entity and knowledge of the business {~|OE -X][  
  了解商业的实质和知识 #P]#9Ty:  
\Y6WSj?E  
  Assessing the risks of material misstatement and fraud aL J(?8M@  
  评估材料错报和舞弊的风险 ,Q zL)W7  
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  Materiality (level), tolerable error &B! o,qp  
  重要性(级别),可容忍误差 M X4]Vpv  
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  Analytical procedures Y6,Rj:8  
  分析程序 J psPNa  
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  Planning an audit K=!Bh*  
  规划审计工作 yaq'Lt`  
iyj+:t/  
  Audit documentation: working papers HV6f@  
  审计文件:工作底稿 mUS_(0q  
Bs?7:kN(  
  The work of others /Q~gU<  
  其他机构的文件 3}|'0(hYL  
^rvx!?zO  
  Rely on the work of experts ,g%&|FAP  
  依靠专家的工作 hx/N1 x  
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  Rely on the work of internal audit TuW%zF/  
  依靠内部审计工作 J|'7_0OAx  
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  3. Internal control 1x,[6H  
  内部控制 o9 cM{ya/>  
ui (^k $  
  The evaluation of internal control systems dnV[ P  
  对内部控制系统的评估 <SI}lQ'i  
Us+pc^A  
  Tests of control ,+~rd4a  
  控制测试 +cD!1IT:  
/-bO!RTwf  
  Substantive procedures (time, nature, extent) @6l%,N<fou  
  实质性程序(时间,性质,程度) NPFpq,P>  
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  Transaction cycles: revenue, purchases, inventory, etc. l NQcYv  
  交易周期:收入,采购,库存等。 -V:"l  
pp7$J2s+j  
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  4.Audit evidence +3KEzo1=)  
  审计证据 x3PD1JUf  
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  Obtain sufficient, appropriate audit evidence i hh/sPi  
  获取足够、适当的审计证据 6xD#?  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SPp#f~%m  
  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 ID#I`}h.k  
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  The audit of specific items !9xp cQ>  
  审计的具体项目 Y(44pA&oN  
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  Receivables: confirmation (PfqRk1Y  
  应收帐款:确认 da (km+  
3E 3HL7  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ~#kT _*sw)  
  存货:数量,减值,第三方持有存货的确认 ;A#`]-i C  
jg?x&'u\)  
  Payables: supplier statement reconciliation, confirmation ei rzYt  
  应付帐款:供应商的申明一致,确认 7EXI6jGJ|  
b$Vz2Fzx  
  Bank and cash: bank confirmation /% kY0 LY  
  银行存款和现金:银行的确认 Y-7^o@y  
yz0zFfiX  
  Auditing sampling ?wO-cnl  
  审计抽样 6P';DB  
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5.Review ,Jd ',>3  
  复核 P3oI2\)*i  
9Lr'YRl[W  
  Subsequent events &gjF4~W]  
  随后发生的事件 !ET~KL!  
);FJx~b  
=9 j8cC5y  
:sC qjz  
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  Going concern yrR1[aT  
  持续关注 6C-z=s)P&  
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  Management representations C*`mM'#  
  与管理层的交涉沟通 \|K;-pL  
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  Audit finalization and the final review: unadjusted differences e6!LSx}y  
  审核定稿和最后审查:未经调整的差异 sVl-N&/  
og0*Nt+  
s&NX@  
  6. Reporting 9 -rNw?7  
  报告 O9r>E3-q  
学会计论坛bbs.xuekuaiji.com 95z]9UL  
  Appendix Mb]rY>B4  
  附录 D_x +:1(  
  Audit procedure z(H^..<!5  
  审计程序 Ybn`3  
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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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