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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 @@?P\jv~  
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  Materiality, true and fair presentation, reasonable assurance "@!B"'xg  
  物质性,真实公平的描述,合理的保证 9d\B*OU  
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  Appointment, removal and resignation of auditors dbmty|d  
  审计人员的的任命、免职和辞职 \-Oq/g{j  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -naj.omG|  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9XH}/FcP_O  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `4@ _Y<  
  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 Y$@?Y/rhR  
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  Engagement letter |i}5vT78  
  约定书(委托书) Zx1I&K\Cd  
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  2. Planning and risk assessment XOdkfmc+s'  
  规划和风险评估 B9Ha6kj  
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  General principles &fIx2ZM[  
  一般原则 kVH^(Pi  
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  Plan and perform audits with an attitude of professional skepticism }Q=@$YIesD  
  持专业的怀疑态度计划和执行审计工作 y [pU8QSt  
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  Audit risks = inherent risk ×control risk ×detection risk :k-(%E](  
  审计风险=内在风险×控制风险×检查风险 7AOjlC9R}  
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  Risk-based approach l6 AG!8H  
  基于风险的办法 6F@2:]W  
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  Understanding the entity and knowledge of the business jRCf!RO  
  了解商业的实质和知识 "1-|ahW  
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  Assessing the risks of material misstatement and fraud Q9\6Pn ]T  
  评估材料错报和舞弊的风险 :ep jJ1mW  
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  Materiality (level), tolerable error .3tyNjsn\  
  重要性(级别),可容忍误差 G;'=#c ^  
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  Analytical procedures B(omD3jzN  
  分析程序 _LOV&83O(  
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  Planning an audit qMA K"%x  
  规划审计工作 K<3$>/|  
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  Audit documentation: working papers Xyf7sHQ  
  审计文件:工作底稿 r=`]L-}V  
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  The work of others C4`u3S  
  其他机构的文件 /.[;u1z"^  
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  Rely on the work of experts bM9:h  
  依靠专家的工作 z1WF@ Ej  
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  Rely on the work of internal audit (I) e-1  
  依靠内部审计工作 60A E~  
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  3. Internal control e@GR[0~  
  内部控制 qXb{A*J  
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  The evaluation of internal control systems (Vvs:h%H  
  对内部控制系统的评估 W8/8V,  
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  Tests of control */kX|Sur  
  控制测试 o C5}[cYD`  
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  Substantive procedures (time, nature, extent) rLy <3  
  实质性程序(时间,性质,程度) neHozm m|  
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  Transaction cycles: revenue, purchases, inventory, etc. ,IODV`L  
  交易周期:收入,采购,库存等。 Yy_o*Ozq  
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  4.Audit evidence AIx,c1G]K  
  审计证据 RCS91[  
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  Obtain sufficient, appropriate audit evidence =36e&z-#  
  获取足够、适当的审计证据 EK-Qa<[|  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Gm]]Z_  
  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 vbZGs7%  
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  The audit of specific items XO=UKk+EK  
  审计的具体项目 lF=l|.c  
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  Receivables: confirmation \mBH6GS  
  应收帐款:确认 Sb9In_* 0  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties +h*.%P}o  
  存货:数量,减值,第三方持有存货的确认 P@u&~RN9f+  
xyoh B#'W  
  Payables: supplier statement reconciliation, confirmation [~ Wiy3n  
  应付帐款:供应商的申明一致,确认 Fe 4QWB6\U  
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  Bank and cash: bank confirmation q0}?F  
  银行存款和现金:银行的确认 K}]0<\N  
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  Auditing sampling 05|,-S  
  审计抽样 ~+y0UEtq7  
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5.Review lu GEBPi  
  复核 Qe~2'Hw#9  
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  Subsequent events ~vCfMV[F  
  随后发生的事件 +Rtz`V1d  
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  Going concern $jd>=TU|  
  持续关注 A0NNB%4|/  
 9"@P.8_  
  Management representations yqg&dq  
  与管理层的交涉沟通 /f_c?|  
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  Audit finalization and the final review: unadjusted differences a?+Ni|+  
  审核定稿和最后审查:未经调整的差异 F4m Q#YlrS  
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  6. Reporting _HT*>-B  
  报告 bb6 ~H  
学会计论坛bbs.xuekuaiji.com /S]W< 8d  
  Appendix ez2 gy"  
  附录 `0r=ND5.  
  Audit procedure C +-<  
  审计程序 hIj[#M&6  
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离线545004760

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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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