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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 ]ov"&,J  
M\=/i\-  
  Materiality, true and fair presentation, reasonable assurance xx,|n  
  物质性,真实公平的描述,合理的保证 '>UQsAvm  
7XiR)jYo*  
  Appointment, removal and resignation of auditors wU5= '  
  审计人员的的任命、免职和辞职 >\ PNKpn{  
g=kuM  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `wLMJ,@f.  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CS Isi]H  
 Qs\!Kk@  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {I QCA-AI  
  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 )>WSuf j  
(s!cd]Qa.  
  Engagement letter NSQf@o  
  约定书(委托书) <{A|Xs  
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  2. Planning and risk assessment liVj-*m  
  规划和风险评估 ziD+% -  
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  General principles G+jcR; s  
  一般原则 2(NN QU@Uz  
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  Plan and perform audits with an attitude of professional skepticism WJw %[_W  
  持专业的怀疑态度计划和执行审计工作 Rs1JCP=d8  
m-}6DN  
  Audit risks = inherent risk ×control risk ×detection risk F$H^W@<w  
  审计风险=内在风险×控制风险×检查风险 "?Xb$V7  
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  Risk-based approach w_^g-P[o-  
  基于风险的办法 F5/,H:K\  
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  Understanding the entity and knowledge of the business 1 $rrfg  
  了解商业的实质和知识 6R%N jEW:  
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  Assessing the risks of material misstatement and fraud 9y5nG  
  评估材料错报和舞弊的风险 g+92}$_  
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  Materiality (level), tolerable error p+|(lrYC  
  重要性(级别),可容忍误差 Lw #vHNf6  
. g95E<bd  
  Analytical procedures &io*pmUm6  
  分析程序 hS:j$j e  
naWW i]9  
  Planning an audit s4Y7x.-  
  规划审计工作 rQD7ZN_ R  
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  Audit documentation: working papers 9Y-6e0B:  
  审计文件:工作底稿 p+d?k"WN?  
7Ys\=W1  
  The work of others b>"=kN/  
  其他机构的文件 Xu#K<#V  
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  Rely on the work of experts 1r;.r|  
  依靠专家的工作 #u6ZCv7u  
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  Rely on the work of internal audit 4?9cyv4H  
  依靠内部审计工作 :p,DAt}  
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  3. Internal control ] R  s  
  内部控制 (3M7RpsL@  
)nJh) {4\  
  The evaluation of internal control systems [P?.( *  
  对内部控制系统的评估 Cz1o@ rt  
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  Tests of control q(cSHHv+  
  控制测试 )rFcfS+/  
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  Substantive procedures (time, nature, extent) $+.!(Js"K  
  实质性程序(时间,性质,程度) |Y\BI^  
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  Transaction cycles: revenue, purchases, inventory, etc. 1 3 e @  
  交易周期:收入,采购,库存等。 KF4}cM=.5  
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  4.Audit evidence bp?4)C*R  
  审计证据 "vG~2J  
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  Obtain sufficient, appropriate audit evidence > : ;*3  
  获取足够、适当的审计证据 Swg%[r=p=  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @$(@64r  
  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 nofK(0TF  
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  The audit of specific items X0QLT:J b  
  审计的具体项目 49m}~J=*  
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  Receivables: confirmation EZvf\s>LT  
  应收帐款:确认 !Cv:,q  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties nd/.]"  
  存货:数量,减值,第三方持有存货的确认 9!06R-h  
hB)TH'R{:  
  Payables: supplier statement reconciliation, confirmation R8<'m   
  应付帐款:供应商的申明一致,确认 XY1e eB-  
Lu@'Ee!>G  
  Bank and cash: bank confirmation /Sag_[i  
  银行存款和现金:银行的确认 h (1 }g/  
^7 oXJu=  
  Auditing sampling +P?^Yx0d  
  审计抽样 z1u1%FwOfM  
6#rj3^]  
5.Review S=bdue  
  复核 $rG~0  
I T\lkF2  
  Subsequent events PLmf.hD\  
  随后发生的事件 Y$SwQ;wl  
K^'NG!  
sjISVJ?  
;.<0lnV  
L93KsI  
  Going concern uqg#(ADy?R  
  持续关注 m"CsJ'\ors  
iHB 1/  
  Management representations 6 -\ghPo  
  与管理层的交涉沟通  h7h[! >  
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  Audit finalization and the final review: unadjusted differences `>mT/Rmb@  
  审核定稿和最后审查:未经调整的差异 ,`ZIW  
3LaqEj  
$stBB  
  6. Reporting Jm l4 EW7  
  报告 _Bh ^<D-  
学会计论坛bbs.xuekuaiji.com 5#SD$^  
  Appendix {IlX@qWr  
  附录 ;ESuj '*t  
  Audit procedure ]"Qm25`Qz  
  审计程序 ,?B o x  
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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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