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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 '$Z@oCY#  
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  Materiality, true and fair presentation, reasonable assurance L){V(*K '  
  物质性,真实公平的描述,合理的保证 SHs [te[  
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  Appointment, removal and resignation of auditors %f'=9pit  
  审计人员的的任命、免职和辞职 p6NPWaBR  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +pq) 7  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w&f>VB~,1  
O:8 u^ TP  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |JR`" nF`  
  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 oexTz[  
T u%XhXl:j  
  Engagement letter 6\u. [2lE^  
  约定书(委托书) ]]_5_)"4  
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  2. Planning and risk assessment -<k)|]8  
  规划和风险评估 k~so+k&=b  
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  General principles \pkK >R  
  一般原则 R<_VWPlj  
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  Plan and perform audits with an attitude of professional skepticism BKO^ux%  
  持专业的怀疑态度计划和执行审计工作 tK[o"?2y  
`q\F C[W  
  Audit risks = inherent risk ×control risk ×detection risk 8\9W:D@"x  
  审计风险=内在风险×控制风险×检查风险 r>! @Z2%s  
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  Risk-based approach 0 LXu!iix  
  基于风险的办法 zRmVV}b  
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  Understanding the entity and knowledge of the business X.>~DT%0Lm  
  了解商业的实质和知识 ;hODzfNkS  
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  Assessing the risks of material misstatement and fraud V~#5^PF{  
  评估材料错报和舞弊的风险 U+#^>}wc  
U\, N  
  Materiality (level), tolerable error ^V1\boo=  
  重要性(级别),可容忍误差 ~:k r;n2  
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  Analytical procedures [kpQ:'P3  
  分析程序 v FQ]>n X  
~8 UMwpl-  
  Planning an audit aCH;l~+U  
  规划审计工作 ?/1LueC:  
V1Ojr~iM  
  Audit documentation: working papers ZvQZD=,F  
  审计文件:工作底稿 N t]nwae>A  
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  The work of others w2V:x[  
  其他机构的文件 a!4p$pR  
Y@k=m )zE  
  Rely on the work of experts 1u5^a^O(|  
  依靠专家的工作 nC !NZ  
j~S=kYrGM  
  Rely on the work of internal audit nh0gT>a>@  
  依靠内部审计工作 h?;03>6A&]  
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  3. Internal control (e~9T MY  
  内部控制 +~Y oP>  
 \v+c.  
  The evaluation of internal control systems Nxl#]  
  对内部控制系统的评估 Drf Au  
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  Tests of control J E5qR2VA  
  控制测试 (pM& eow}  
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  Substantive procedures (time, nature, extent) 8kSyT'k C%  
  实质性程序(时间,性质,程度) 4`9R OC  
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  Transaction cycles: revenue, purchases, inventory, etc. 6< -Cpc  
  交易周期:收入,采购,库存等。 js;YSg{m  
Av yer/{  
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  4.Audit evidence ^~TE$i<   
  审计证据 Q(Q?L5  
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  Obtain sufficient, appropriate audit evidence ;5$ GJu(  
  获取足够、适当的审计证据 6&6dd_K(  
B 5qy4MFWs  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ge%QbU1J  
  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 "".a(ZGg  
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  The audit of specific items W`oyDg,D  
  审计的具体项目 @`nG &U  
w'_|X&@H  
  Receivables: confirmation Z  eY *5m  
  应收帐款:确认 +_vf=d  
MQcIH2  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Khv}q.)F  
  存货:数量,减值,第三方持有存货的确认 :5&UWL|  
d:vc)]M>f{  
  Payables: supplier statement reconciliation, confirmation fuCt9Kjo<  
  应付帐款:供应商的申明一致,确认 XV4aR3n{Q  
AY"wEyNU  
  Bank and cash: bank confirmation UUbO\_&y  
  银行存款和现金:银行的确认 H/Ql  
'r_Fi5[q  
  Auditing sampling nQ|($V1?W  
  审计抽样 ~,)D n  
xe(7q1   
5.Review @q># ]8  
  复核 =+?OsH v  
-vc$I=b;  
  Subsequent events S= `$w  
  随后发生的事件 {[/A?AV;F  
9M1DE  
5A 5t  
MT)q?NcG  
So~QZ%YA  
  Going concern v$JW7CKA  
  持续关注 u0)9IZxc  
YwZx{%f  
  Management representations l= Jw6F+5  
  与管理层的交涉沟通 w@6y.v1I{  
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  Audit finalization and the final review: unadjusted differences a+O?bO  
  审核定稿和最后审查:未经调整的差异 BG.8 q4[  
}hm_Ws  
5&_")k3$*  
  6. Reporting z%JN|5  
  报告 pXBh^  
学会计论坛bbs.xuekuaiji.com UH+#Nel+!  
  Appendix Sd.Km a  
  附录 _(~ E8g  
  Audit procedure =WZ9|e  
  审计程序 nUX3a'R  
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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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