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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 I!?}jo3  
` ~`k_7t.  
  Materiality, true and fair presentation, reasonable assurance >dG[G>  
  物质性,真实公平的描述,合理的保证 })?GzblI&  
8&aq/4:q0  
  Appointment, removal and resignation of auditors 6K<K  
  审计人员的的任命、免职和辞职 O0y_Lm\  
+?!(G}5  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O1mKe%'|  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ia 73?*mXT  
?K\axf>F  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n.G!43@*N  
  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 @|%2f@h  
'08=yqy4N  
  Engagement letter "FKOaQ%IH  
  约定书(委托书) #YOA`m,'  
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  2. Planning and risk assessment &9)\wnOS  
  规划和风险评估 |H+Wed|  
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  General principles ^ovR7+V  
  一般原则 abLnI =W`  
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  Plan and perform audits with an attitude of professional skepticism \;"=QmRD%:  
  持专业的怀疑态度计划和执行审计工作 Vy, DN~ag  
ox (%5c)b|  
  Audit risks = inherent risk ×control risk ×detection risk cjIh}:| '  
  审计风险=内在风险×控制风险×检查风险 tC9n k5~  
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  Risk-based approach H+Sz=tg5  
  基于风险的办法 j^2wb+`  
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  Understanding the entity and knowledge of the business J S_]FsxD  
  了解商业的实质和知识 KMjhZap %  
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  Assessing the risks of material misstatement and fraud EJNU761  
  评估材料错报和舞弊的风险 X*Prll(  
H}bJ"(9$vC  
  Materiality (level), tolerable error X(-4<B  
  重要性(级别),可容忍误差 ';=O 0)u  
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  Analytical procedures Ak"m 85B  
  分析程序 r? E)obE  
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  Planning an audit }d}Ke_Q0  
  规划审计工作 "5wa91*  
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  Audit documentation: working papers h{HHLR  
  审计文件:工作底稿 <3C*Z"aQ>|  
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  The work of others ]F'e aR  
  其他机构的文件 8C9-_Ng`  
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  Rely on the work of experts  ByNn  
  依靠专家的工作 hp-<2i^"!  
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  Rely on the work of internal audit U0N 60  
  依靠内部审计工作 }oGA-Qc}B  
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  3. Internal control k5.Lna  
  内部控制 <+vw@M  
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  The evaluation of internal control systems Ao gVF  
  对内部控制系统的评估 .MoU1n{Yc  
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  Tests of control 0*D$R`$  
  控制测试 D (?DW}Rqs  
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  Substantive procedures (time, nature, extent) nwRc%C``UK  
  实质性程序(时间,性质,程度) qm8B8&-  
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  Transaction cycles: revenue, purchases, inventory, etc. A1>OY^p3%  
  交易周期:收入,采购,库存等。 B; h"lv  
!/i{l  
c?[I?ytl  
  4.Audit evidence dufu|BL|}  
  审计证据 JL }_72gs  
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  Obtain sufficient, appropriate audit evidence 9} M?P  
  获取足够、适当的审计证据 }"%?et(  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a>I+]`g  
  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 ryUQU^v  
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  The audit of specific items BdblLUGK#  
  审计的具体项目 .p]RKS=(:  
9oR@U W1  
  Receivables: confirmation 9FYUo  
  应收帐款:确认 >T 3-  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 4`]^@"{  
  存货:数量,减值,第三方持有存货的确认 O#~yKqB  
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  Payables: supplier statement reconciliation, confirmation 4,gK[ dc  
  应付帐款:供应商的申明一致,确认 {|_M # w~&  
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  Bank and cash: bank confirmation &LZn FR  
  银行存款和现金:银行的确认 jaMjZp;{ (  
aPfO$b:  
  Auditing sampling J1RJ*mo7,  
  审计抽样 oiT[de\S  
Ed,~1GanY  
5.Review j0S# >t  
  复核 BmMGx8P  
MvHm)h  
  Subsequent events m6&~HfwN  
  随后发生的事件 C>j@,G4  
)E@.!Ut4o  
0s3%Kqi[  
Yi+wC}   
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  Going concern ,nLy4T&"  
  持续关注 0g y/:T  
aweV#j(y  
  Management representations FR4QUk  
  与管理层的交涉沟通 ukfQe }I  
E+R1 !.  
  Audit finalization and the final review: unadjusted differences AFDq}*2Qb  
  审核定稿和最后审查:未经调整的差异 R_ ,UMt  
w/S%YW3*  
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  6. Reporting tI TS1  
  报告 &5spTMw8  
学会计论坛bbs.xuekuaiji.com }{qZ[/JwqN  
  Appendix K>r,(zgVc  
  附录 5k3b3&  
  Audit procedure YY((V@| K  
  审计程序 ]&xk30  
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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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