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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 \D-X _.v  
Jv8VM\ *  
  Materiality, true and fair presentation, reasonable assurance ,=[r6k<  
  物质性,真实公平的描述,合理的保证 !Ld[`d.|R!  
^e]h\G  
  Appointment, removal and resignation of auditors t^=S\1"R\  
  审计人员的的任命、免职和辞职 &"=O!t2  
>x]ir  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q]]M;(  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^}UFtL i  
FzF#V=9lP  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hb(H-`16  
  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 lSy_cItF  
(/S6b  
  Engagement letter +fHqGZ]  
  约定书(委托书) EgRuB@lw76  
hP_{$c{4:g  
  2. Planning and risk assessment #@ F   
  规划和风险评估 xiVbVr#[  
a :CeI  
  General principles 6%V#_]  
  一般原则 paUJq?Af  
O4!!*0(+91  
  Plan and perform audits with an attitude of professional skepticism EL6<%~,V"I  
  持专业的怀疑态度计划和执行审计工作 ([A%>u>h  
t1p[! 53(  
  Audit risks = inherent risk ×control risk ×detection risk 2gW+&5; 4  
  审计风险=内在风险×控制风险×检查风险 !>WW(n07Ma  
D7Ds*X`!l  
  Risk-based approach !>fi3#Fi  
  基于风险的办法 wS [k}  
miV8jaV  
  Understanding the entity and knowledge of the business gu1n0N`b  
  了解商业的实质和知识 Pa{bkr  
F <O<=Ww  
  Assessing the risks of material misstatement and fraud 0xV[C4E[6  
  评估材料错报和舞弊的风险 T^g i^{  
%htbEKWR  
  Materiality (level), tolerable error Hiih$O+  
  重要性(级别),可容忍误差 6-\C?w A  
-AXMT3p=1  
  Analytical procedures ? Hbi[YD  
  分析程序 m@yx6[E#  
R4XcWx*pQ  
  Planning an audit zc1~ q  
  规划审计工作 ze`qf%  
\r}*<CRr6  
  Audit documentation: working papers h[] 3 #  
  审计文件:工作底稿 XRn+6fn|  
\V*E:_w*  
  The work of others 8u Z4[  
  其他机构的文件 ROj=XM:+  
KvEZbf 3f  
  Rely on the work of experts _m1WY7  
  依靠专家的工作 {#l@9r%  
; zfBe%Uf  
  Rely on the work of internal audit .-: 6L2  
  依靠内部审计工作 G EAVc9V  
y9Q"3LLic`  
  3. Internal control `(L<Q%  
  内部控制 )Ju$PrO  
[,qb) &_  
  The evaluation of internal control systems Q?Uk%t\hwc  
  对内部控制系统的评估 Ec['k&*7,  
8;P_KRaE  
  Tests of control p+R8Mo;I  
  控制测试 jqy?Od )  
l5_%Q+E_  
  Substantive procedures (time, nature, extent) C5oIl_t  
  实质性程序(时间,性质,程度) (ZEDDV2  
}u~r.=  
  Transaction cycles: revenue, purchases, inventory, etc. |Vc:o_n7  
  交易周期:收入,采购,库存等。 \8S HX  
 \4&FW|mx  
 h9 3  
  4.Audit evidence Uf-`g>  
  审计证据 mQt?d?6  
#|{^k u  
  Obtain sufficient, appropriate audit evidence   S?m4  
  获取足够、适当的审计证据 _xXDvBU  
a<{+ J U5  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cH$Sk  
  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 %LZf= `:(  
 ?ik6kWI  
  The audit of specific items PRF^<%mkI  
  审计的具体项目 ZBfB4<M9xS  
O:G-I$F|  
  Receivables: confirmation ,h$j%->U  
  应收帐款:确认 pn2_ {8.  
%D}]Z=gp  
  Inventory: counting, cut-off, confirmation of inventory held by third parties ]#oqum@Yf1  
  存货:数量,减值,第三方持有存货的确认 Z=P=oldH  
#oD * H:%*  
  Payables: supplier statement reconciliation, confirmation y-CVyl  
  应付帐款:供应商的申明一致,确认 GGchNt  
6995r%  
  Bank and cash: bank confirmation {!vz 6QDS  
  银行存款和现金:银行的确认 g3uI1]QXLg  
Gu136XiX  
  Auditing sampling qbe9 CF'@_  
  审计抽样 IK^jzx   
O}_Z"y  
5.Review Cdd +I5~  
  复核 {pNf & '  
p![CH  
  Subsequent events !'EE8Tp~F  
  随后发生的事件 1(z+*`"WB&  
s"\o6r ,  
y|@=j~}Zq  
ua vv  
D2}nJFR ]  
  Going concern JMq00_  
  持续关注 O~AOZ^a:2  
P9D'L{yS/x  
  Management representations nY<hfqof  
  与管理层的交涉沟通 y(RK |r  
j/xL+Y(=  
  Audit finalization and the final review: unadjusted differences f i3<  
  审核定稿和最后审查:未经调整的差异 N;6WfdA-  
OVm $  
hol54)7$3:  
  6. Reporting ?pv}~>  
  报告 B[0XzV]Z  
学会计论坛bbs.xuekuaiji.com fw1g;;E  
  Appendix VJeN m3WNb  
  附录 nP>*0Fq  
  Audit procedure cEd!t6Z  
  审计程序 5? s$(Lt~  
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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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