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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 z`$J_CjY  
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  Materiality, true and fair presentation, reasonable assurance TJy4<rb  
  物质性,真实公平的描述,合理的保证 nWWM2v  
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  Appointment, removal and resignation of auditors x#8w6@iPQ  
  审计人员的的任命、免职和辞职 \cuS>G  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )`HA::  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .g% Y@r)=5  
#^rU x.  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AQ{zx1^2>K  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \u{8Bak0  
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  Engagement letter Bjj<\8 ^M  
  约定书(委托书) xiM&$<LpR  
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  2. Planning and risk assessment H:S,\D?%2x  
  规划和风险评估 ?o[L7JI  
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  General principles i$UQbd  
  一般原则 7#-y-B]l  
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  Plan and perform audits with an attitude of professional skepticism KN[d!} W:  
  持专业的怀疑态度计划和执行审计工作 |4b)>8TL/  
>nn Y:7m  
  Audit risks = inherent risk ×control risk ×detection risk 3071:W  
  审计风险=内在风险×控制风险×检查风险 85]SC$  
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  Risk-based approach g9mG`f  
  基于风险的办法 ]tt} #  
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  Understanding the entity and knowledge of the business p1O6+hRio  
  了解商业的实质和知识 U/w.M_S  
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  Assessing the risks of material misstatement and fraud v}uJtBG(  
  评估材料错报和舞弊的风险 cT'w=  
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  Materiality (level), tolerable error i~yX tya  
  重要性(级别),可容忍误差 ,M6ZZ* ,e  
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  Analytical procedures >PalH24]  
  分析程序 TKI$hc3|L  
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  Planning an audit %XRN]tsu  
  规划审计工作 |V&G81sM  
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  Audit documentation: working papers zlf} .  
  审计文件:工作底稿 t[C1z  
R p.W,)i  
  The work of others f_6`tq m%  
  其他机构的文件 ps1@d[n  
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  Rely on the work of experts +m$5a YX  
  依靠专家的工作 --k:a$Nt  
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  Rely on the work of internal audit t#b0H)  
  依靠内部审计工作 @h9MxCE!  
j, u#K)7{T  
  3. Internal control ;j} yB  
  内部控制 (GU9p>2  
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  The evaluation of internal control systems Ok H\^  
  对内部控制系统的评估 Ex(3D[WmMW  
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  Tests of control IF_DZ   
  控制测试 ;#anZC;  
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  Substantive procedures (time, nature, extent)  i g71/'D  
  实质性程序(时间,性质,程度) S`q%ypy  
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  Transaction cycles: revenue, purchases, inventory, etc. \ L]|-f(4  
  交易周期:收入,采购,库存等。 2V gP  
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  4.Audit evidence ]qktj=p  
  审计证据 v%91k  
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  Obtain sufficient, appropriate audit evidence t9 F=^)s  
  获取足够、适当的审计证据 d/U."V}  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $& {IKP)u  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9O98Q6-s  
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  The audit of specific items i@$*Csj\9*  
  审计的具体项目 Oh!(@  
}DIF%}UK\  
  Receivables: confirmation ~L?nq@DL  
  应收帐款:确认 O!F]^'!  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties l (kr'x  
  存货:数量,减值,第三方持有存货的确认 Q< *8<Oo4g  
>P(`MSc  
  Payables: supplier statement reconciliation, confirmation W |UtY`1  
  应付帐款:供应商的申明一致,确认 ?y%t}C\W  
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  Bank and cash: bank confirmation >L>+2z  
  银行存款和现金:银行的确认 ^%[F8\}XPJ  
cf;Ht^M\  
  Auditing sampling 2@i;_3sv  
  审计抽样 +x1/-J8_sg  
96ZdM=  
5.Review hnxc`VX>g  
  复核 JOfV]eCL  
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  Subsequent events j6>tH"i  
  随后发生的事件 ^ eh /HnJs  
v Xcy#  
AU{:;%.g  
")`S0n5e  
Z9 w:&oa@  
  Going concern *xH\)|3,  
  持续关注 w K*PD&nN  
ok0X<MR!I  
  Management representations JF9Hfs/ jS  
  与管理层的交涉沟通 F! g;A"?V  
 (_+; R  
  Audit finalization and the final review: unadjusted differences HeIS;gfUY  
  审核定稿和最后审查:未经调整的差异 _l&ucA  
WZ~> BM  
Mg? L-C  
  6. Reporting aiux^V  
  报告 N} Q FGX  
学会计论坛bbs.xuekuaiji.com O|z%DkH[  
  Appendix ElR)Gd_8  
  附录 bkv/I{C>?  
  Audit procedure <r\I"z$  
  审计程序 \< 65??P  
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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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