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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 N lm}'Xt  
{W{;VJKQ2  
  Materiality, true and fair presentation, reasonable assurance `%#_y67v  
  物质性,真实公平的描述,合理的保证 # SCLU9-  
Rl0"9D87z  
  Appointment, removal and resignation of auditors y_W?7  S  
  审计人员的的任命、免职和辞职 X#0yOSR  
T>1#SWQ/9  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !.V_?aYi8  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tFn[U#'  
Kc^ctAk7;  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,-EN{ed  
  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 BH^*K/ ^  
-*w2<DCn  
  Engagement letter k:~UBs\)(  
  约定书(委托书) E>*b,^J7g  
`g(#~0R  
  2. Planning and risk assessment _a" | :kX  
  规划和风险评估 CiHx.5TiC  
=&"pG` x  
  General principles $(0<T<\  
  一般原则 yRyRH%p)  
7yg {0a  
  Plan and perform audits with an attitude of professional skepticism ,*lns.|n  
  持专业的怀疑态度计划和执行审计工作 $X.F=Kv  
b9i_\  
  Audit risks = inherent risk ×control risk ×detection risk RYC%;h  
  审计风险=内在风险×控制风险×检查风险 !U(S?:hvW  
$?:IRgAr  
  Risk-based approach @(x]+*)  
  基于风险的办法 W6EEC<$JL  
zn= pm#L  
  Understanding the entity and knowledge of the business  FO!0TyQ  
  了解商业的实质和知识 75 R4[C6T  
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  Assessing the risks of material misstatement and fraud tZ@&di:-F  
  评估材料错报和舞弊的风险 oui0:Vy<  
(?XIhpd  
  Materiality (level), tolerable error \?e2qu/ C  
  重要性(级别),可容忍误差 ;{iTS sb  
Mx93D   
  Analytical procedures oliVaavj  
  分析程序 k"BM1-f  
^56D) A=  
  Planning an audit Lnn^j#n  
  规划审计工作 G5 )"%G.  
4Vf-D% h>a  
  Audit documentation: working papers Qqb%^}Xx'u  
  审计文件:工作底稿 h;} fdk  
@c8RlW/A  
  The work of others #vy[v22  
  其他机构的文件 KU+u.J  
E:\#Ur2  
  Rely on the work of experts n.5M6i/~a  
  依靠专家的工作 yl' IL#n]r  
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  Rely on the work of internal audit +['1~5  
  依靠内部审计工作 E ){ODyk  
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  3. Internal control t?weD{O  
  内部控制 8193d%Wb  
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  The evaluation of internal control systems Pa|*Jcr  
  对内部控制系统的评估 ZL!5dT&@W  
jM{5nRQ  
  Tests of control a)+*Gf7?  
  控制测试 65+2+p  
Jl6biJx  
  Substantive procedures (time, nature, extent) |w_l~xYV)  
  实质性程序(时间,性质,程度) $Zrc-tkV  
]nxSVKE4p  
  Transaction cycles: revenue, purchases, inventory, etc. g6 SZ4WV  
  交易周期:收入,采购,库存等。 G [yI[7=d  
[* ug:PG  
\4OU+$m  
  4.Audit evidence E%Ysyk  
  审计证据 {ueDwnZ  
U?:?NC=1{  
  Obtain sufficient, appropriate audit evidence cft@s Y  
  获取足够、适当的审计证据 4*q6#=G  
#N97  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7.yCs[Z  
  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 =G  'c%  
&y 3;`A7,  
  The audit of specific items #V[Os!ns  
  审计的具体项目 Fl==k  
1)-VlQK p  
  Receivables: confirmation [|YuT:Cp  
  应收帐款:确认 !i{5m c \  
gb^'u  
  Inventory: counting, cut-off, confirmation of inventory held by third parties qs (L2'7/  
  存货:数量,减值,第三方持有存货的确认 niPqzi  
6*tky;  
  Payables: supplier statement reconciliation, confirmation }qhND-9#@  
  应付帐款:供应商的申明一致,确认 ]e? L,1-  
E,A9+OKxJ  
  Bank and cash: bank confirmation "t>H B6^  
  银行存款和现金:银行的确认 sg<c1  
catJC3  
  Auditing sampling #J$z0%P  
  审计抽样 jyRz53  
Oj7).U0;#  
5.Review j'SGZnsy*  
  复核 - l0X]&Ex  
 zK:2.4  
  Subsequent events v + ?'/Q%  
  随后发生的事件 8/|1FI  
X&%;(`  
~y:?w(GD  
xwijCFI*  
o<Rrr,  
  Going concern P`n"E8"ab<  
  持续关注 1L _(n  
OV7SLf  
  Management representations C^ ~[b o  
  与管理层的交涉沟通 #4& <d.aw'  
!!v9\R4um  
  Audit finalization and the final review: unadjusted differences @Wzr rCpj  
  审核定稿和最后审查:未经调整的差异 A^7}:[s20  
","to  
Rap_1o9#\  
  6. Reporting Q2t>E(S  
  报告 &WVRh=R  
学会计论坛bbs.xuekuaiji.com tHH @[E+h  
  Appendix v *@R U  
  附录 "A}2iI  
  Audit procedure YD;"_yH  
  审计程序 -$f$z(h  
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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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