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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 +Um( h-;  
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  Materiality, true and fair presentation, reasonable assurance J\/cCW-rF  
  物质性,真实公平的描述,合理的保证 ccNd'2P  
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  Appointment, removal and resignation of auditors %.vQU @2A  
  审计人员的的任命、免职和辞职 [6pD   
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cU RkP`  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~F7 -HaQJ  
3%l*N&gsg:  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s&A} h  
  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 M:XSQ["6>V  
:a^t3s  
  Engagement letter C.~,qmOP  
  约定书(委托书) b+,' ;bW  
0QFS  
  2. Planning and risk assessment ? QsQnQ  
  规划和风险评估 48c1gUw oP  
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  General principles yQU_>_!n  
  一般原则 vo` 2\R.  
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  Plan and perform audits with an attitude of professional skepticism S-Wzou r,  
  持专业的怀疑态度计划和执行审计工作 {,3>"  
-!q :p&c  
  Audit risks = inherent risk ×control risk ×detection risk |h-QP#]/  
  审计风险=内在风险×控制风险×检查风险 W6f/T3  
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  Risk-based approach ADS9DiX/  
  基于风险的办法 Qi^Z 11  
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  Understanding the entity and knowledge of the business `q?8A3A  
  了解商业的实质和知识 K$>%e36Cc  
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  Assessing the risks of material misstatement and fraud }0eF~>Df  
  评估材料错报和舞弊的风险 Lilr0|U+  
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  Materiality (level), tolerable error 'L 8n-TyL  
  重要性(级别),可容忍误差 [ OM7g'?S0  
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  Analytical procedures sA/pVU  
  分析程序 c0PIc^R(@  
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  Planning an audit "|Xk2U  
  规划审计工作 Ewu O&q  
MJOz.=CbhR  
  Audit documentation: working papers Q(lo{AFc  
  审计文件:工作底稿 m4aB*6<lq  
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  The work of others |y&*MTfV4L  
  其他机构的文件 s1=X>'q  
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  Rely on the work of experts e91aK  
  依靠专家的工作 &Nj3h(Ll  
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  Rely on the work of internal audit j:5=s%S  
  依靠内部审计工作 #i@;J]x(  
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  3. Internal control lV`Q{bd+  
  内部控制 5i> $]*o  
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  The evaluation of internal control systems WfWN(:dF  
  对内部控制系统的评估 =G]1LTI  
}v Z+A  
  Tests of control t0o`-d(  
  控制测试 V"*O=h  
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  Substantive procedures (time, nature, extent) v 0 }@  
  实质性程序(时间,性质,程度) H18Tn!RDS  
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  Transaction cycles: revenue, purchases, inventory, etc.  `dFq:8v  
  交易周期:收入,采购,库存等。 %70~M_  
)Gj8X}DM  
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  4.Audit evidence afv~r>q(-  
  审计证据 !_`&Wks  
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  Obtain sufficient, appropriate audit evidence :E_g"_  
  获取足够、适当的审计证据 3 DDML,  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T.@aep\"  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 bLe <G  
|(pRaiJ  
  The audit of specific items cV 5CaaL  
  审计的具体项目 {p;zuCF1  
 /<HRwG\w  
  Receivables: confirmation zhpx"{_  
  应收帐款:确认 q[HTnx  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties JQV%fTHS  
  存货:数量,减值,第三方持有存货的确认 yHs- h   
R#2t)y  
  Payables: supplier statement reconciliation, confirmation YQ39 A_e g  
  应付帐款:供应商的申明一致,确认 vg D77  
kB/D!1 "  
  Bank and cash: bank confirmation 9A} # 6  
  银行存款和现金:银行的确认 F">Qpgt  
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  Auditing sampling l7W 6qNB  
  审计抽样 7bk%mQk  
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5.Review #>%X_o-o23  
  复核 _{r=.W+ w  
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  Subsequent events R(2tlZ  
  随后发生的事件 }RmU%IYc  
<4_X P.N  
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>+]_5qc  
I 6<*X  
  Going concern aCQ?fq  
  持续关注 p$h4u_  
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  Management representations {jYOs l  
  与管理层的交涉沟通 P^w#S  
!|O~$2O@  
  Audit finalization and the final review: unadjusted differences et,f_fd7v  
  审核定稿和最后审查:未经调整的差异 %7"X(Ts7B  
UG)8D5  
:|Ad:fEs  
  6. Reporting um4yF*3b9  
  报告 W6"v)Jc>_  
学会计论坛bbs.xuekuaiji.com /RHo1  
  Appendix #bl6sa{E  
  附录 ?RK]FP"A  
  Audit procedure c3:,Ab|  
  审计程序 fRtUvC-#H  
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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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