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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 VK'T[5e  
Tj= dL  
  Materiality, true and fair presentation, reasonable assurance EyP Jvs  
  物质性,真实公平的描述,合理的保证 -(w~LT$ "  
d_C4B  
  Appointment, removal and resignation of auditors 4$aO;Z_  
  审计人员的的任命、免职和辞职 bw<w u}ED  
b;L>%;  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8},<e>q  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =u8D!AxT  
% kx ^/DH  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HB7(  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5)yOw|Bd  
ch>Vv"G>  
  Engagement letter ~g1, !Wl  
  约定书(委托书) #jZ@l3  
JT|u;Z*n  
  2. Planning and risk assessment A*;?U2  
  规划和风险评估 `xUG|  
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  General principles lKEX"KQ!  
  一般原则 kwHqvO!G  
"XNu-_$N<a  
  Plan and perform audits with an attitude of professional skepticism ]iDJ*!I  
  持专业的怀疑态度计划和执行审计工作  gt_X AH  
s8_aL)@f  
  Audit risks = inherent risk ×control risk ×detection risk rer|k<k;]G  
  审计风险=内在风险×控制风险×检查风险 0zbLc%  
7%9)C[6NSs  
  Risk-based approach 7':f_]  
  基于风险的办法 8PBU~mr  
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  Understanding the entity and knowledge of the business MCeu0e^)  
  了解商业的实质和知识 kT^*>=1  
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  Assessing the risks of material misstatement and fraud -@2' I++"@  
  评估材料错报和舞弊的风险 t<sNc8x  
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  Materiality (level), tolerable error |mxNUo-  
  重要性(级别),可容忍误差 0||"r&:X  
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  Analytical procedures )'5<6Q.]  
  分析程序 &$qF4B*  
kG1;]1tT#  
  Planning an audit fw' r.  
  规划审计工作 hr$S a  
u#+RUt M  
  Audit documentation: working papers )nwZ/&@  
  审计文件:工作底稿 Hz?!BV0  
\+k, :8s/  
  The work of others ~uI**{  
  其他机构的文件 %bP~wl~  
~BZXt7DE  
  Rely on the work of experts zF5q=9 4$  
  依靠专家的工作 84=-Lw  
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  Rely on the work of internal audit M8';%  =@  
  依靠内部审计工作 4:vTxNs&S  
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  3. Internal control ljPq2v ]  
  内部控制 vv+D*e&<  
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  The evaluation of internal control systems _Vjpw,  
  对内部控制系统的评估 3Y z]8`C  
akT|Y4KxD  
  Tests of control k(P3LJcYQ  
  控制测试 DVI7]+=nV  
n]+.  
  Substantive procedures (time, nature, extent) .H8mRvd?  
  实质性程序(时间,性质,程度) H]s4% 9T  
{odA[H  
  Transaction cycles: revenue, purchases, inventory, etc. D?e"U_  
  交易周期:收入,采购,库存等。 .nEs:yn  
|olNA*4  
q] ^,vei  
  4.Audit evidence k6 @b|  
  审计证据 S'o ]=&  
-kl;!:'.3  
  Obtain sufficient, appropriate audit evidence @,k7xm$u  
  获取足够、适当的审计证据 M>T[!*nTj  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cw;co@!$  
  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 *g1L$FBG  
CtM'L   
  The audit of specific items %e{(twp  
  审计的具体项目 {I{3(M#"  
cC%j!8!  
  Receivables: confirmation wcZbmJ:  
  应收帐款:确认 J A`H@qE  
>AG^fUArH  
  Inventory: counting, cut-off, confirmation of inventory held by third parties O)uOUB  
  存货:数量,减值,第三方持有存货的确认 D`Gt  
SK+@HnKd  
  Payables: supplier statement reconciliation, confirmation "cMNdR1^,y  
  应付帐款:供应商的申明一致,确认 |5,<jy p  
[ ?iqqG.  
  Bank and cash: bank confirmation R:/ha(+  
  银行存款和现金:银行的确认 ?*H9-2W@  
-`7$Qu 2  
  Auditing sampling M)JADX  
  审计抽样 d&jjWlHgEN  
_A 2Lv]vfV  
5.Review <C t_d Cc  
  复核 ;,XyN+2H  
O8lFx_N7Q  
  Subsequent events tPU-1by$  
  随后发生的事件 =i>\2J%'R  
O*G1 QX  
)eYDQA> J  
KE.D t  
/r^[a,Q#x  
  Going concern & Kmy}q  
  持续关注 AW~"yI<  
eA=WGy@IcN  
  Management representations *Qkc[XHqy  
  与管理层的交涉沟通 8>NwCjN  
5mgHlsDzu  
  Audit finalization and the final review: unadjusted differences exDkq0u]  
  审核定稿和最后审查:未经调整的差异 SEM8`lnu  
lb~E0U`\E`  
6 |!NLwa  
  6. Reporting eLfvMPVo  
  报告 |g-b8+.=]  
学会计论坛bbs.xuekuaiji.com KX3KM!*  
  Appendix U O<:.6"  
  附录 OeElMRU"  
  Audit procedure ? \m3~6y  
  审计程序 1] #9  
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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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