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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 @r(Z%j7  
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  Materiality, true and fair presentation, reasonable assurance I:&/`K4,x,  
  物质性,真实公平的描述,合理的保证 4nfu6Dq  
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  Appointment, removal and resignation of auditors MfF~8  
  审计人员的的任命、免职和辞职 qIUfPA=/_  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }TRAw#h  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )"(]Lf's  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !  hd</_#  
  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 }_tln  
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  Engagement letter 'z@0  
  约定书(委托书) (;x3} ]  
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  2. Planning and risk assessment ~\p]~qQ\ K  
  规划和风险评估 vD/NgRBww  
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  General principles i!2TH~zl  
  一般原则 ]G.%Ty  
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  Plan and perform audits with an attitude of professional skepticism  ~fl@ 2  
  持专业的怀疑态度计划和执行审计工作 l5%G'1w#,j  
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  Audit risks = inherent risk ×control risk ×detection risk \?>Hu v  
  审计风险=内在风险×控制风险×检查风险 c@[:V  
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  Risk-based approach Jk|Q`h  
  基于风险的办法 CHd9l]Rbe  
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  Understanding the entity and knowledge of the business @}_WE,r  
  了解商业的实质和知识 [AH6~-\x  
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  Assessing the risks of material misstatement and fraud CZnK8&VDY  
  评估材料错报和舞弊的风险 6%`&+Lq  
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  Materiality (level), tolerable error $C TSnlPq  
  重要性(级别),可容忍误差 wS+V]`b  
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  Analytical procedures -50 HB`t  
  分析程序 m p<1yY]  
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  Planning an audit ^L1L=c;,  
  规划审计工作 6K cD&S/  
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  Audit documentation: working papers I jr\5FA[p  
  审计文件:工作底稿 h'J|K^na  
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  The work of others nMDxH $O  
  其他机构的文件 :.(;<b<\  
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  Rely on the work of experts ELrsx{p:  
  依靠专家的工作 HCK|~k  
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  Rely on the work of internal audit bQe^Px5 !.  
  依靠内部审计工作 T@}|zDC#  
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  3. Internal control kK 8itO  
  内部控制 +[\eFj|=  
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  The evaluation of internal control systems }(a+aHH  
  对内部控制系统的评估 qQ\Y/ }F  
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  Tests of control j Ja$a [  
  控制测试 8u[-'pV!  
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  Substantive procedures (time, nature, extent) Q 4CjA3  
  实质性程序(时间,性质,程度) +% /s*EC'w  
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  Transaction cycles: revenue, purchases, inventory, etc. jq'!U N{  
  交易周期:收入,采购,库存等。 sGvIXD  
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  4.Audit evidence Y_`-9'&  
  审计证据 Y`+=p@2O2o  
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  Obtain sufficient, appropriate audit evidence |AZg*T3:W  
  获取足够、适当的审计证据 XC{eX&,2x  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L@=3dp!\Cu  
  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 p=/m  
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  The audit of specific items NM)k/?fA  
  审计的具体项目 ] weoTn:  
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  Receivables: confirmation CctJFcEZ  
  应收帐款:确认 %;#^l+UB  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties M X>[^}n  
  存货:数量,减值,第三方持有存货的确认 keRE==(D  
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  Payables: supplier statement reconciliation, confirmation lKk/p^:  
  应付帐款:供应商的申明一致,确认 ? ` SUQm  
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  Bank and cash: bank confirmation Uye|9/w8 !  
  银行存款和现金:银行的确认 UH7jP#W%=  
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  Auditing sampling q7u'_ R,;  
  审计抽样 ;#w3{ NB  
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5.Review Vh>Z,()>>@  
  复核  !3T&4t  
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  Subsequent events NnVnUgx  
  随后发生的事件 6(P M'@i  
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  Going concern O|_h_I-2  
  持续关注 g+X}c/" .  
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  Management representations !?Wp+e6  
  与管理层的交涉沟通 DBP9{ x$  
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  Audit finalization and the final review: unadjusted differences @JdZ5Q  
  审核定稿和最后审查:未经调整的差异 YJ$1N!rG  
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  6. Reporting Ar~"R4!  
  报告 V59(Z  
学会计论坛bbs.xuekuaiji.com hlt[\LP=$  
  Appendix (p%>j0<  
  附录 k{t`|BnPKB  
  Audit procedure tDUwy^j  
  审计程序 37}D9:#5C  
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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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