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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 cS7 !,XC  
8|Y^Jn\p5u  
  Materiality, true and fair presentation, reasonable assurance *bSG48W("  
  物质性,真实公平的描述,合理的保证 "Oko|3  
2U{RA' s  
  Appointment, removal and resignation of auditors 2`m_"y  
  审计人员的的任命、免职和辞职 o:\a  
.. TjEBp  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion += ~}PF  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 94@!.11  
8E%*o  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,peE'   
  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 MA6%g} o  
l'\b(3JF  
  Engagement letter [KJL%u|8/  
  约定书(委托书) a8aqcDs>O  
AR3=G>hO,  
  2. Planning and risk assessment L-$g& -  
  规划和风险评估 )d`$2D&iY  
(Z +C  
  General principles iUBni&B  
  一般原则 $?{zV$r1  
}!Lr!eALr  
  Plan and perform audits with an attitude of professional skepticism b7j#a#  
  持专业的怀疑态度计划和执行审计工作 }>U03aa!  
59 Y=VS  
  Audit risks = inherent risk ×control risk ×detection risk ;f~'7RKy!G  
  审计风险=内在风险×控制风险×检查风险 ? %ntO]  
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  Risk-based approach &W!@3O{~.  
  基于风险的办法 yqI|BF`  
CNYchE,}  
  Understanding the entity and knowledge of the business T9?_ `h  
  了解商业的实质和知识 sTyGi1  
^]gl#&"D  
  Assessing the risks of material misstatement and fraud /[5up  
  评估材料错报和舞弊的风险 So`"z[5  
/WVMT]T6^,  
  Materiality (level), tolerable error 1Tr=*b %f  
  重要性(级别),可容忍误差 Hefqzu  
3 2D/%dHC  
  Analytical procedures +8I0.,'  
  分析程序 C\D4C]/8  
s. [${S6O  
  Planning an audit PX)qA =4q  
  规划审计工作 b@hoH)<9E  
u*`GIRfWT  
  Audit documentation: working papers 6suc:rp";  
  审计文件:工作底稿 xpwzzO*U  
9k &$bC+Q  
  The work of others ]S ,GHPEN  
  其他机构的文件 $*R9LPpk+  
UUq9UV-h  
  Rely on the work of experts + %v4Ci"%y  
  依靠专家的工作 c3dZ1v  
iI0'z=J  
  Rely on the work of internal audit rfoCYsX'  
  依靠内部审计工作 _A r ,]v  
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  3. Internal control b87 o6"j  
  内部控制 * =l9gv&  
\O~7X0 <W  
  The evaluation of internal control systems nE84W$\  
  对内部控制系统的评估 bT}WJ2}  
[:qX3"B  
  Tests of control dX=^>9hN/  
  控制测试 9nE%r\H  
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  Substantive procedures (time, nature, extent) &IYkeGQr  
  实质性程序(时间,性质,程度) 7Wu2gky3  
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  Transaction cycles: revenue, purchases, inventory, etc. a\MJbBXv  
  交易周期:收入,采购,库存等。 !k63 `(Ti  
<T]kpP<lC  
N}= - +E|  
  4.Audit evidence -(EqBr@_  
  审计证据 ZHJzh\?  
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  Obtain sufficient, appropriate audit evidence |IvX7%*]~  
  获取足够、适当的审计证据 PdZSXP4;k  
=g:\R$lQ  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Fz% n!d  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2RCnk&u  
l?;S>s*\?  
  The audit of specific items {PKER$C  
  审计的具体项目 ; o\wSHc  
r[~$  
  Receivables: confirmation a=R-F!P)  
  应收帐款:确认 B|&<  
mfvQ]tz_+  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 5{> cfN\q  
  存货:数量,减值,第三方持有存货的确认 hGeRM4zVZZ  
N.?Wev{  
  Payables: supplier statement reconciliation, confirmation g2I@j3  
  应付帐款:供应商的申明一致,确认 r[x7?cXsW  
NO1PGen  
  Bank and cash: bank confirmation J98K:SAR  
  银行存款和现金:银行的确认 C0M{zGT>}  
)r~Oj3TH  
  Auditing sampling I}X8-WFB  
  审计抽样 ?m6E@.{  
R)=<q]Ms  
5.Review kAoai|m@R  
  复核 ~U|te_l  
XV&3h>5  
  Subsequent events :vjbuqN]  
  随后发生的事件 =6$(m}(74  
,x/j&S9!  
cQny)2k*x  
?=l(29tH  
z!%}0  
  Going concern n!p&.Mt  
  持续关注 `PL!>o a(8  
RwE]t$T/  
  Management representations - M]C-$  
  与管理层的交涉沟通 -3fvO~  
VYBl0!t  
  Audit finalization and the final review: unadjusted differences = U5)m  
  审核定稿和最后审查:未经调整的差异 Dz?F,g_  
OQq7|dZu  
.jCdJ =z  
  6. Reporting E=y#~W  
  报告 p82qFzq#  
学会计论坛bbs.xuekuaiji.com iAN#TCwLT7  
  Appendix  tua+R_"  
  附录 {9)f~EbM!  
  Audit procedure __QT lj  
  审计程序 i[<O@Rb  
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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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