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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#%aE&-  
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  Materiality, true and fair presentation, reasonable assurance -v8Jn# f  
  物质性,真实公平的描述,合理的保证 ;'!U/N;-  
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  Appointment, removal and resignation of auditors Wznz  
  审计人员的的任命、免职和辞职 z{bMW^F  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9Gfm?.O5  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q4{%)}2$  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l %=yT6  
  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 PvBx<i}A  
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  Engagement letter >Bq;Z }EV  
  约定书(委托书) e]!Vxn3  
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  2. Planning and risk assessment iaQ[}'6!$  
  规划和风险评估 AT}}RE@vq  
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  General principles H[@uE*W  
  一般原则 F8Z<JcOI  
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  Plan and perform audits with an attitude of professional skepticism ( t#w@<  
  持专业的怀疑态度计划和执行审计工作 ,w; ~R4x  
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  Audit risks = inherent risk ×control risk ×detection risk Q2cF++Q1  
  审计风险=内在风险×控制风险×检查风险 bI T OA  
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  Risk-based approach 'Y(#Yxc  
  基于风险的办法 QG?7L_I  
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  Understanding the entity and knowledge of the business s0H_Y'  
  了解商业的实质和知识 g_G?gO  
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  Assessing the risks of material misstatement and fraud Wg[?i C*~  
  评估材料错报和舞弊的风险 V.)y 7B  
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  Materiality (level), tolerable error ~"\sL;B  
  重要性(级别),可容忍误差 {R `IA|T#k  
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  Analytical procedures 6[$kEKOY=  
  分析程序 sSd  
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  Planning an audit EJjTf:  
  规划审计工作 "Ol;0>$  
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  Audit documentation: working papers a3?Dtoy'  
  审计文件:工作底稿 pP68jL  
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  The work of others d8<Lk9H9R  
  其他机构的文件 B}X   C  
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  Rely on the work of experts L Tp5T|O  
  依靠专家的工作 1)/B V{n  
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  Rely on the work of internal audit Qc;`n ck  
  依靠内部审计工作 kF3 EJ  
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  3. Internal control {.bLh 0  
  内部控制 JmrQDO_(  
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  The evaluation of internal control systems O}NR{B0B3&  
  对内部控制系统的评估 ioi0^aM  
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  Tests of control _t6siB_u  
  控制测试 g,Kb9['  
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  Substantive procedures (time, nature, extent) -?e~dLu  
  实质性程序(时间,性质,程度) |~8\{IcZ  
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  Transaction cycles: revenue, purchases, inventory, etc. po*s  
  交易周期:收入,采购,库存等。 >r{3t{  
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  4.Audit evidence (sS[F-2R7  
  审计证据 .2Q`. o)  
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  Obtain sufficient, appropriate audit evidence idGkX ?  
  获取足够、适当的审计证据 B5#a 4G.  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <3P?rcd,5K  
  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 h?.6e9Y4  
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  The audit of specific items [4kx59J3b  
  审计的具体项目 2c5>0f  
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  Receivables: confirmation ]SBv3Q0D7  
  应收帐款:确认 sa# =#0yg  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties }n 6BI}n  
  存货:数量,减值,第三方持有存货的确认 (loUO;S=  
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  Payables: supplier statement reconciliation, confirmation 9Lk.\.  
  应付帐款:供应商的申明一致,确认 "M7ry9dDH  
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  Bank and cash: bank confirmation o|]xj'  
  银行存款和现金:银行的确认 ;Bc f~[ErM  
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  Auditing sampling LN?T$H  
  审计抽样 &BG^:4b  
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5.Review +SPC@E_v  
  复核 zq4,%$y8|  
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  Subsequent events [+{ ot   
  随后发生的事件 m f4@g05  
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  Going concern TUy*wp9  
  持续关注 lxbbyy25  
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  Management representations '  AeU  
  与管理层的交涉沟通 >P\T nb"Q\  
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  Audit finalization and the final review: unadjusted differences F`Q,pBl1p6  
  审核定稿和最后审查:未经调整的差异 H.Jcp|k[;  
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  6. Reporting KT?vs5jg$&  
  报告 (4M#(I~cE  
学会计论坛bbs.xuekuaiji.com eqeVz`  
  Appendix &JfyXM[]  
  附录 oVl:./(IB  
  Audit procedure bGK&W;Myk  
  审计程序 jX ZKR(L  
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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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