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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 ?Sj3-*/?  
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  Materiality, true and fair presentation, reasonable assurance W6t"n_%?"  
  物质性,真实公平的描述,合理的保证 dnVl;L8L3  
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  Appointment, removal and resignation of auditors RLN>*X  
  审计人员的的任命、免职和辞职 CPVR  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gaaW:**y  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7z'l}*FRD  
lzz rzx^  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `MAluu+b  
  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 ,v$gWA!l  
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  Engagement letter q;a`*gX^  
  约定书(委托书) I"4j152P|  
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  2. Planning and risk assessment Yxye?R-:  
  规划和风险评估 C`c;I7  
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  General principles Qi' ,[Xmf  
  一般原则 rxu 6 #v F  
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  Plan and perform audits with an attitude of professional skepticism i $H aE)qZ  
  持专业的怀疑态度计划和执行审计工作 L;=:OX 0  
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  Audit risks = inherent risk ×control risk ×detection risk t>QAM6[  
  审计风险=内在风险×控制风险×检查风险 W-:gU!{*#  
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  Risk-based approach nj99!"_   
  基于风险的办法 Tx%6whd/'  
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  Understanding the entity and knowledge of the business iva&W  
  了解商业的实质和知识 5;5;bBo~  
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  Assessing the risks of material misstatement and fraud  *r Y6  
  评估材料错报和舞弊的风险 dg/OjiD[P  
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  Materiality (level), tolerable error rMIr&T  
  重要性(级别),可容忍误差 2'_xg~  
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  Analytical procedures WJBi#(SY  
  分析程序 WmTSxneo  
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  Planning an audit +HNY!fv9  
  规划审计工作 !0:uM)_k  
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  Audit documentation: working papers Yz;Hu$ /  
  审计文件:工作底稿 1a4HThDXP  
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  The work of others %E Jv!u*-  
  其他机构的文件 g#qt<d}j  
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  Rely on the work of experts ~TwjcI*/  
  依靠专家的工作 8X`iMFa.P  
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  Rely on the work of internal audit YKq,`7"%  
  依靠内部审计工作 YIo $  
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  3. Internal control |r5 np  
  内部控制 22S4q`j  
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  The evaluation of internal control systems YG ,  
  对内部控制系统的评估 WCT}OiLsL  
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  Tests of control pMM,ox"  
  控制测试 BYuF$[3ya&  
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  Substantive procedures (time, nature, extent) E>f+E8?  
  实质性程序(时间,性质,程度) ;n_|t/=  
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  Transaction cycles: revenue, purchases, inventory, etc. W]MKc&R  
  交易周期:收入,采购,库存等。 fCTdM+t  
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  4.Audit evidence Pn|A>.)z  
  审计证据 4eTfb  
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  Obtain sufficient, appropriate audit evidence S 4uX utd  
  获取足够、适当的审计证据 /tI8JXcUK  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \}Fx''  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 QP f*!E  
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  The audit of specific items eS(\E0%QI  
  审计的具体项目 zu}oeAQc$  
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  Receivables: confirmation Iko1%GJ1Z  
  应收帐款:确认 rZ`ob x\S  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties _7r<RZ  
  存货:数量,减值,第三方持有存货的确认 Ik2y If5d  
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  Payables: supplier statement reconciliation, confirmation nNJU@<| {*  
  应付帐款:供应商的申明一致,确认 @\0U`*]^)  
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  Bank and cash: bank confirmation m  "'  
  银行存款和现金:银行的确认 ("-Co,4ey  
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  Auditing sampling AsJN~<0h  
  审计抽样 "8}p>gS  
vYQ0e:P  
5.Review Qgx9J J>  
  复核 wSoIU,I  
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  Subsequent events AjBwj5K  
  随后发生的事件 2F9Gx;}t5=  
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  Going concern <,!8xp7,~  
  持续关注 V4I5PPz~  
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  Management representations {Q9?Q?  
  与管理层的交涉沟通 `-@8IZ7  
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  Audit finalization and the final review: unadjusted differences ;e,_F/@`  
  审核定稿和最后审查:未经调整的差异 tt5t(+5j  
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  6. Reporting SSG57N-T  
  报告 #dy z  
学会计论坛bbs.xuekuaiji.com iF]G$@rbU  
  Appendix ;75m 9yGo  
  附录 &b :u~puM  
  Audit procedure <ZmC8&Uo  
  审计程序 h r@c7/L  
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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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