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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 t0*JinK I  
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  Materiality, true and fair presentation, reasonable assurance )E<<  
  物质性,真实公平的描述,合理的保证 8'Eu6H&$G  
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  Appointment, removal and resignation of auditors 8S_i;  
  审计人员的的任命、免职和辞职 -z]v"gF?Px  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }VlX!/42  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J+3PUfg>@R  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fh u(u  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 D}1Z TX_  
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  Engagement letter t1,sG8Z  
  约定书(委托书) k\UDZ)TQV  
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  2. Planning and risk assessment 1=x4m=wV  
  规划和风险评估 /xmUu0H$R  
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  General principles tH0=ysf  
  一般原则 +~Ni7Dp]  
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  Plan and perform audits with an attitude of professional skepticism PT7L65  
  持专业的怀疑态度计划和执行审计工作 w,(e,8#:  
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  Audit risks = inherent risk ×control risk ×detection risk T!.6@g`x>  
  审计风险=内在风险×控制风险×检查风险 <4,n6$E  
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  Risk-based approach E 9_aNYD  
  基于风险的办法 H-GlCVq~  
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  Understanding the entity and knowledge of the business 6@`Y6>}$_  
  了解商业的实质和知识 !BD+H/A.{  
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  Assessing the risks of material misstatement and fraud ]2kgG*^n"  
  评估材料错报和舞弊的风险 |A".Mo_5  
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  Materiality (level), tolerable error &D, gKT ~  
  重要性(级别),可容忍误差 Fj<#*2{]B  
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  Analytical procedures Zi47)8  
  分析程序 rt r0 d  
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  Planning an audit Ay'2! K,I  
  规划审计工作 ~C6Qp`VF  
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  Audit documentation: working papers 9V*h:[6a(  
  审计文件:工作底稿 ; ]GSVv:  
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  The work of others FCv3ZF?K  
  其他机构的文件 ,>X +tEgR  
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  Rely on the work of experts G"3)\FEM  
  依靠专家的工作 pj.}VF!d  
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  Rely on the work of internal audit ]r;-Lx{F  
  依靠内部审计工作 eC:?j`H -  
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  3. Internal control ^<fN  
  内部控制 c?;~ Z  
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  The evaluation of internal control systems N:Yjz^Jt  
  对内部控制系统的评估 GaMiu! |,  
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  Tests of control %k(V 2]WF  
  控制测试 JiL%1y9|  
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  Substantive procedures (time, nature, extent) Wh4`Iv \.  
  实质性程序(时间,性质,程度) W%@L7xh  
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  Transaction cycles: revenue, purchases, inventory, etc. ,B ]kX/W  
  交易周期:收入,采购,库存等。 0` :B#ten  
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  4.Audit evidence {?c `0C  
  审计证据 ng $`<~=)\  
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  Obtain sufficient, appropriate audit evidence  S^;D\6(r  
  获取足够、适当的审计证据 uY+N163i  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jybx'vZj  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 R1Jj 3k  
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  The audit of specific items ;2X/)sxWz  
  审计的具体项目 dZ'hTzw~  
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  Receivables: confirmation >, 22@4  
  应收帐款:确认 '(M8D5?N-  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties FFGG6r  
  存货:数量,减值,第三方持有存货的确认 4O Lq  
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  Payables: supplier statement reconciliation, confirmation W#1t%hT$  
  应付帐款:供应商的申明一致,确认 |pB[g> ~V  
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  Bank and cash: bank confirmation {bB;TO<b`  
  银行存款和现金:银行的确认 Ba-Ftkb  
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  Auditing sampling ghq#-N/t  
  审计抽样 @ m14x}H  
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5.Review h\GlyH~  
  复核 bN-ljw0&  
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  Subsequent events Z3Le?cMt^  
  随后发生的事件 Q)oO*CnM!-  
FbRq h|  
 Qx,jUL#2  
qH(3Z^#.|  
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  Going concern *G|w#-\.c  
  持续关注 JGjqBuz#A*  
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  Management representations c=]z%+,b]  
  与管理层的交涉沟通 5"1kfB3v  
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  Audit finalization and the final review: unadjusted differences k!Y7 Rc{"  
  审核定稿和最后审查:未经调整的差异 C^>txui8  
w>M8 FG(4]  
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  6. Reporting rOC2 S(m  
  报告  f,utA3[  
学会计论坛bbs.xuekuaiji.com *^cJn*QeL  
  Appendix G-?y;V 1  
  附录 hVPSW# .d  
  Audit procedure H4#|f n  
  审计程序 I yvJwrO  
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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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