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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 6fkL@It  
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  Materiality, true and fair presentation, reasonable assurance W?6RUyMC$T  
  物质性,真实公平的描述,合理的保证 VF[]E0=u6  
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  Appointment, removal and resignation of auditors wz:wR+  
  审计人员的的任命、免职和辞职 M4DRG%21  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yq&]>ox  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .@[+05Yw  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vWj|[| <rX  
  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 IHB{US1G  
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  Engagement letter M)|} Vn;!  
  约定书(委托书) ap=M$9L'  
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  2. Planning and risk assessment 9D 0ujup  
  规划和风险评估 T?% F  
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  General principles !5{t1 oJ  
  一般原则 0}w>8L7i{  
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  Plan and perform audits with an attitude of professional skepticism [!DLT6Qk  
  持专业的怀疑态度计划和执行审计工作 5HJ6[.HO  
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  Audit risks = inherent risk ×control risk ×detection risk ^WUF3Q**OU  
  审计风险=内在风险×控制风险×检查风险 Bj\0RmVa1  
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  Risk-based approach FTk!Mn88  
  基于风险的办法 <0lfkeD  
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  Understanding the entity and knowledge of the business JEBx|U$'Y  
  了解商业的实质和知识 Uh&MoIBs#  
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  Assessing the risks of material misstatement and fraud O'j;"l~H|  
  评估材料错报和舞弊的风险 MMcHzRF  
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  Materiality (level), tolerable error r,0> 40^  
  重要性(级别),可容忍误差 *t*yozN  
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  Analytical procedures }rOO[,?Y  
  分析程序 ! .!qJ%  
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  Planning an audit !d"J,.)  
  规划审计工作 P$w0.XZa  
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  Audit documentation: working papers iD{;!dUZ  
  审计文件:工作底稿 UT>\u  
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  The work of others YSeXCJ:Iy  
  其他机构的文件 V! ~uGf  
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  Rely on the work of experts Z7Mc.[C  
  依靠专家的工作 N/^r9Nu  
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  Rely on the work of internal audit xe%+Yb]  
  依靠内部审计工作 wUl}x)xo  
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  3. Internal control 8=<d2u'  
  内部控制 0 oM~e  
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  The evaluation of internal control systems gLu#M:4N  
  对内部控制系统的评估 m&o&XVC  
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  Tests of control q.rnZU  
  控制测试 8m-ryr)  
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  Substantive procedures (time, nature, extent) ~6 {;3"^<  
  实质性程序(时间,性质,程度) 1p`XK";g  
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  Transaction cycles: revenue, purchases, inventory, etc. %6*xnB?  
  交易周期:收入,采购,库存等。 Z7OWpujCvN  
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  4.Audit evidence orEwP/L:  
  审计证据 RqH"+/wR  
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  Obtain sufficient, appropriate audit evidence = V%s^  
  获取足够、适当的审计证据 !.x(lOqf  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fWF\ V[  
  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 P ,5P6Y9  
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  The audit of specific items ~#@sZ0/<  
  审计的具体项目 1R1J/Z*V/  
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  Receivables: confirmation (<2PhJ|  
  应收帐款:确认 wnha c}  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties e9"<.:&  
  存货:数量,减值,第三方持有存货的确认 StaX~J6=  
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  Payables: supplier statement reconciliation, confirmation D|6p rC%/  
  应付帐款:供应商的申明一致,确认 1JJ Q(b  
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  Bank and cash: bank confirmation d];E99}  
  银行存款和现金:银行的确认 :] {+ 3A  
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  Auditing sampling uiM*!ge  
  审计抽样 M}3>5*!=  
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5.Review ="<+^$7:k  
  复核 Gl`Yyw@84  
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  Subsequent events j<wWPv  
  随后发生的事件 H2|&  
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  Going concern [6)`w i  
  持续关注 w/E4wp  
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  Management representations bgL`FW i3  
  与管理层的交涉沟通 z(K[i?&  
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  Audit finalization and the final review: unadjusted differences Cddw\|'3  
  审核定稿和最后审查:未经调整的差异 Y)g<> }F  
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  6. Reporting "JKrbgN@;L  
  报告 ld$LG6[PA  
学会计论坛bbs.xuekuaiji.com c_ vj't  
  Appendix HE7JQP!q  
  附录 a[[u>oHyd  
  Audit procedure aKkQXq*  
  审计程序 HG5|h[4Gt  
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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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