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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  >DZw  
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  Materiality, true and fair presentation, reasonable assurance nWYN Np?h  
  物质性,真实公平的描述,合理的保证 "PTZ%7YH}  
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  Appointment, removal and resignation of auditors ll.N^y;a  
  审计人员的的任命、免职和辞职 'yG4 LF  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Jx](G>F4f1  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (I{rLS!o,L  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dS!:JO27  
  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 RA'M8:$  
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  Engagement letter F{~{Lthc  
  约定书(委托书) *<jAiB ,O*  
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  2. Planning and risk assessment 6BbGA*%{  
  规划和风险评估 z(Pe,zES  
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  General principles LzXmb 7A  
  一般原则 hYNY"VB  
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  Plan and perform audits with an attitude of professional skepticism VE {3}S  
  持专业的怀疑态度计划和执行审计工作 GyIT{M}KV  
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  Audit risks = inherent risk ×control risk ×detection risk kG@@ot" n  
  审计风险=内在风险×控制风险×检查风险 _'>oXQJ  
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  Risk-based approach lG!|{z7+0  
  基于风险的办法 u:gN?O/G  
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  Understanding the entity and knowledge of the business > BY&,4r  
  了解商业的实质和知识 b8"?VS5-"  
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  Assessing the risks of material misstatement and fraud 4@n1Uk  
  评估材料错报和舞弊的风险 7- ] as$  
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  Materiality (level), tolerable error >eqxV|]i  
  重要性(级别),可容忍误差 vss(twg  
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  Analytical procedures hj B@o#S  
  分析程序 8I8 F/47x  
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  Planning an audit oe |)oTv  
  规划审计工作 YoZFwRQU  
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  Audit documentation: working papers V4P; 5[  
  审计文件:工作底稿 57zSu3v4Y  
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  The work of others O[s{ Gk'>  
  其他机构的文件 1+qw$T  
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  Rely on the work of experts G_{&sa  
  依靠专家的工作 C8 e !H  
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  Rely on the work of internal audit VsgE!/>1  
  依靠内部审计工作 jN>{'TqW4  
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  3. Internal control i2YuOV!  
  内部控制 9{}1r2xW  
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  The evaluation of internal control systems 8a="/J  
  对内部控制系统的评估 XZJ+h,f  
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  Tests of control V9( @Y  
  控制测试 rI>aAW'  
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  Substantive procedures (time, nature, extent) r>"   
  实质性程序(时间,性质,程度) pUq1|)g  
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  Transaction cycles: revenue, purchases, inventory, etc. %K` % *D  
  交易周期:收入,采购,库存等。 2H6,'JK@F  
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  4.Audit evidence | 8=nL$u  
  审计证据 R_68-WO  
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  Obtain sufficient, appropriate audit evidence }i`PGx  
  获取足够、适当的审计证据 U,gti,IX^  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bQP{|  
  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 zG9Y!SY\-  
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  The audit of specific items bKQ"ax>6p  
  审计的具体项目 {%{ `l-  
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  Receivables: confirmation ;SaX;!`39+  
  应收帐款:确认 M57T2]8,  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties *l;B\=KR  
  存货:数量,减值,第三方持有存货的确认 1jPJw3"3h  
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  Payables: supplier statement reconciliation, confirmation >teO m?@U  
  应付帐款:供应商的申明一致,确认 ;M#_6Hd?qD  
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  Bank and cash: bank confirmation +$(2:S*r  
  银行存款和现金:银行的确认 x-<)\L&  
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  Auditing sampling Z]WnG'3N  
  审计抽样 \eb|eN0i  
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5.Review uN^=<B?B  
  复核 OY5OJ*   
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  Subsequent events $w0lrh[+  
  随后发生的事件 'GoZqiYT  
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  Going concern 0}FOV`n  
  持续关注 *B\H-lp?  
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  Management representations qYf |Gv  
  与管理层的交涉沟通 N, *m ,  
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  Audit finalization and the final review: unadjusted differences -,aeM~  
  审核定稿和最后审查:未经调整的差异 hf<^/@^tK  
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  6. Reporting #gaQaUjR  
  报告 ~-t>z  
学会计论坛bbs.xuekuaiji.com P"?FnTbv[  
  Appendix N2$I}q%  
  附录 +|{RE.DL  
  Audit procedure Q33"u/-v  
  审计程序 G,<T/f .{$  
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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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