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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 正序阅读 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 {!eANm'  
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  Materiality, true and fair presentation, reasonable assurance CC(*zrOd-  
  物质性,真实公平的描述,合理的保证 =>z tBw\  
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  Appointment, removal and resignation of auditors $gl<{{  
  审计人员的的任命、免职和辞职 O:=|b]t  
P:, x?T?J^  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V;hwAQbF  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n$|c{2]=  
]v\egfW,W  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ssyd8LC#  
  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 1LId_vJtJ  
]\ 2RV DC  
  Engagement letter O:^LQ  
  约定书(委托书) m":SE?{{&  
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  2. Planning and risk assessment "3i80R\w`F  
  规划和风险评估 11y .z^  
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  General principles 'uf\.F  
  一般原则 7kX$wQZ_  
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  Plan and perform audits with an attitude of professional skepticism Cq*}b4^;  
  持专业的怀疑态度计划和执行审计工作  c(V=.+J  
Tq\~<rEo  
  Audit risks = inherent risk ×control risk ×detection risk sId(PT^  
  审计风险=内在风险×控制风险×检查风险 oS#'u 1k  
z(` }:t  
  Risk-based approach #;"D)C  
  基于风险的办法 k8 ;uC~L  
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  Understanding the entity and knowledge of the business G]mWaA  
  了解商业的实质和知识 {`H<=h__  
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  Assessing the risks of material misstatement and fraud RE>ks[  
  评估材料错报和舞弊的风险 bH\C5zt6(  
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  Materiality (level), tolerable error Yb%-tv:  
  重要性(级别),可容忍误差 ]KXMGH_  
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  Analytical procedures 8@ %mnyQ  
  分析程序 R{) Q1~H=q  
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  Planning an audit 2T@L{ql  
  规划审计工作 Cl6m$YUt  
Z%+BWS3YqY  
  Audit documentation: working papers zRV!(Y  
  审计文件:工作底稿 ',JrY)  
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  The work of others P1i*u0a  
  其他机构的文件 ^IVe[P'  
JYwyR++uo  
  Rely on the work of experts kYxl1n v  
  依靠专家的工作 @GG(7r\/B  
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  Rely on the work of internal audit !.3R~0b  
  依靠内部审计工作 \9]I#Ih}M  
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  3. Internal control Re*|$r#  
  内部控制 I(]BM Mj  
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  The evaluation of internal control systems Mny'9hsl  
  对内部控制系统的评估 Z&FkLww  
i s L{9^  
  Tests of control ?0rOcaTY  
  控制测试 Gz>Lqd  
k7^R,.c@  
  Substantive procedures (time, nature, extent) *me,(C  
  实质性程序(时间,性质,程度) l#D-q/k?  
g .x=pt  
  Transaction cycles: revenue, purchases, inventory, etc. ,AH0*L  
  交易周期:收入,采购,库存等。 a`H\-G  
>1x7UXs~:  
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  4.Audit evidence u12zRdn  
  审计证据 ,0!uem}1i  
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  Obtain sufficient, appropriate audit evidence ^ <qrM  
  获取足够、适当的审计证据 - IBO5;2_  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dG&2,n'f  
  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 _QR g7  
"7Eo>g   
  The audit of specific items 9~@<-6jE3b  
  审计的具体项目 izCaB~{/  
dQ: ?< zZ  
  Receivables: confirmation )ll?-FZ   
  应收帐款:确认 wms1IV%;  
6W5d7`A  
  Inventory: counting, cut-off, confirmation of inventory held by third parties coDj L.u  
  存货:数量,减值,第三方持有存货的确认 ||uZ bP@  
d,W/M(S  
  Payables: supplier statement reconciliation, confirmation nV'3sUvR#  
  应付帐款:供应商的申明一致,确认 `f@{Vcr% i  
I(pb-oY3!I  
  Bank and cash: bank confirmation ><[| G9  
  银行存款和现金:银行的确认 W1v CN31  
bA9CO\Pp`  
  Auditing sampling osl=[pm  
  审计抽样 0pD W _  
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5.Review TWUUvj`.  
  复核 2s 7mI'  
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  Subsequent events M Hg6PQIB  
  随后发生的事件 d7* CwY9"  
@7-=zt+f  
o,CBA;{P  
dY8(nQG  
Q uB+vL  
  Going concern h1# S+k  
  持续关注 !Cw!+fZ\l  
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  Management representations Jy9bY  
  与管理层的交涉沟通 gI)u}JX  
8x9Rm  
  Audit finalization and the final review: unadjusted differences "3SWO3-x  
  审核定稿和最后审查:未经调整的差异 Qm< gb+  
NCi>S%pD`<  
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  6. Reporting D}w<84qX  
  报告 rj3YTu`  
学会计论坛bbs.xuekuaiji.com y0<U u  
  Appendix Zd[ OWF  
  附录 "A;s56}'&  
  Audit procedure jeq:  
  审计程序 i X%[YQ |  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线545004760

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只看该作者 1楼 发表于: 2012-06-26
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