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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 \? MuORg  
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  Materiality, true and fair presentation, reasonable assurance Ep?a1&b  
  物质性,真实公平的描述,合理的保证 m,*t}j0 7  
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  Appointment, removal and resignation of auditors #lV&U  
  审计人员的的任命、免职和辞职 97$y,a{6  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W&Fa 8  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /mqEc9sq,  
5#WZXhlc}  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YZ/mTQn_D  
  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 $,'r} %  
b/ ~&M+)  
  Engagement letter M|Z] B<_x  
  约定书(委托书) V&\ZqgDF  
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  2. Planning and risk assessment %;n y  
  规划和风险评估 E%/E%9-7\  
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  General principles o7hjx hmC  
  一般原则 {Ivu"<`L3  
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  Plan and perform audits with an attitude of professional skepticism aD%")eP%&  
  持专业的怀疑态度计划和执行审计工作 Pm" ,7  
+F+jC9j(<  
  Audit risks = inherent risk ×control risk ×detection risk ^Z\1z!{R  
  审计风险=内在风险×控制风险×检查风险 RHE< QG  
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  Risk-based approach Uv5E$Y"e10  
  基于风险的办法 gIRFqEz@o  
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  Understanding the entity and knowledge of the business vgsu~(L;  
  了解商业的实质和知识 H-0deJ[>  
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  Assessing the risks of material misstatement and fraud 8 I,(\<Xv  
  评估材料错报和舞弊的风险  <fN?=u+  
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  Materiality (level), tolerable error i[WTp??Uv  
  重要性(级别),可容忍误差 kw?RUt0-V  
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  Analytical procedures a Se.]_  
  分析程序 @HaWd 3  
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  Planning an audit Mt-y{*6!k  
  规划审计工作 TC J\@|yw  
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  Audit documentation: working papers Y@;bA=Du}  
  审计文件:工作底稿 =:9n+7~$  
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  The work of others 5.5dB2w  
  其他机构的文件 evtn/.kDR  
ou96 P<B  
  Rely on the work of experts 7r*>?]y+  
  依靠专家的工作 pOw4H67  
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  Rely on the work of internal audit lzl4pnj  
  依靠内部审计工作 dp_J*8  
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  3. Internal control ]Jv Z:'g}  
  内部控制 kZf 7  
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  The evaluation of internal control systems | M-@Qvgh  
  对内部控制系统的评估 vjbot^W9  
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  Tests of control Z&J417buk  
  控制测试 &[JI L=m5  
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  Substantive procedures (time, nature, extent) I>G)wRpfR'  
  实质性程序(时间,性质,程度) xI_WkoI  
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  Transaction cycles: revenue, purchases, inventory, etc. s9O] tk  
  交易周期:收入,采购,库存等。 -7;RPHJs  
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  4.Audit evidence 7|65;jm+  
  审计证据 OM2|c}]ZQ  
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  Obtain sufficient, appropriate audit evidence f {^n<\Jh  
  获取足够、适当的审计证据 WDgp(Av!  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QR79^A@5  
  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 v-OGY[|97  
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  The audit of specific items nc@ul')  
  审计的具体项目 | %6B#uy  
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  Receivables: confirmation L{ .r8wSrI  
  应收帐款:确认 Ia>qVM0  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties MS,H12h  
  存货:数量,减值,第三方持有存货的确认 aU#8W.~  
?;uzx7@F  
  Payables: supplier statement reconciliation, confirmation 1~Pht:,t  
  应付帐款:供应商的申明一致,确认 t"RgEH@  
MQR2UK (  
  Bank and cash: bank confirmation Uf_w o  
  银行存款和现金:银行的确认 mb\vHu*53  
9 x{T"'  
  Auditing sampling unjo&  
  审计抽样 *7!}[ v_  
7 yF#G9,  
5.Review '90B),c{  
  复核 x1A^QIuxO  
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  Subsequent events b/ZX}<s(1=  
  随后发生的事件 $OjsaE %  
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/<|J\G21  
j:{<    
#gsAw na3  
  Going concern vuw1ycy)  
  持续关注 ;5y!,OF6  
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  Management representations #9 } Oqm  
  与管理层的交涉沟通 (v(_ XlMK  
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  Audit finalization and the final review: unadjusted differences sU+~# K$ b  
  审核定稿和最后审查:未经调整的差异 }14.u&4  
q{KRM\ooYs  
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  6. Reporting CGv(dE,G&]  
  报告 iW |]-Ba\  
学会计论坛bbs.xuekuaiji.com fI}-?@  
  Appendix D:.^]o[  
  附录 mv30xcc  
  Audit procedure Rz b663d  
  审计程序 dcXtT3,kpX  
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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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