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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 qjrl$[`X:  
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  Materiality, true and fair presentation, reasonable assurance ??u*qO:p  
  物质性,真实公平的描述,合理的保证 ^_rBEyz@  
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  Appointment, removal and resignation of auditors K}j["p<!  
  审计人员的的任命、免职和辞职 |@*3 nb8  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uGW!~qAr*  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;.'\8!j  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior | mp~d<&  
  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 mQka?_if)  
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  Engagement letter q4y sTm  
  约定书(委托书) <<M1: 1  
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  2. Planning and risk assessment 6a!b20IZh  
  规划和风险评估 pg9 feIW1  
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  General principles h; "pAE  
  一般原则 dMlJ2\ ]u  
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  Plan and perform audits with an attitude of professional skepticism 2K VX  
  持专业的怀疑态度计划和执行审计工作 ~4V-{-=0a7  
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  Audit risks = inherent risk ×control risk ×detection risk ^(+@uuBx  
  审计风险=内在风险×控制风险×检查风险 3o^~6A  
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  Risk-based approach Xf%vfAf  
  基于风险的办法 bHK[Z5  
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  Understanding the entity and knowledge of the business Bag_0.H&m  
  了解商业的实质和知识 VYw<8AEFY  
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  Assessing the risks of material misstatement and fraud K 3.z>.F'h  
  评估材料错报和舞弊的风险 m8,jVR  
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  Materiality (level), tolerable error JKY  
  重要性(级别),可容忍误差 EL^j}P  
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  Analytical procedures ,:6.Gi)|  
  分析程序 OD6dMql  
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  Planning an audit %{B4M#~  
  规划审计工作 ZYLPk<<  
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  Audit documentation: working papers J;S Z"I'  
  审计文件:工作底稿 XE S$V15  
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  The work of others f#&@Vl(i&  
  其他机构的文件 k[a5D/b  
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  Rely on the work of experts 2v{42]XYf  
  依靠专家的工作 *]>~lO1  
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  Rely on the work of internal audit z Ek/#&  
  依靠内部审计工作 8E|FFHNK<2  
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  3. Internal control tpQ8 m(  
  内部控制 {`+:!X   
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  The evaluation of internal control systems 0~Iq9}{*P  
  对内部控制系统的评估 /xb37,   
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  Tests of control LM*m> n*  
  控制测试 c8oE,-~  
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  Substantive procedures (time, nature, extent) *qKf!&  
  实质性程序(时间,性质,程度) @N6KZn |R  
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  Transaction cycles: revenue, purchases, inventory, etc. ch)#NHZ9F  
  交易周期:收入,采购,库存等。 2#Y5*r's\  
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  4.Audit evidence ,ik\MSS  
  审计证据 I@uin|X  
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  Obtain sufficient, appropriate audit evidence e^h4cC\^  
  获取足够、适当的审计证据 kj@m5`G  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kYu"`_n}  
  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 x?2y^3<5  
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  The audit of specific items ,%]x T>kH  
  审计的具体项目 kjRL|qx`a;  
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  Receivables: confirmation WO+_ |*&  
  应收帐款:确认 #4{9l SbU  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties .xg, j{%(  
  存货:数量,减值,第三方持有存货的确认 j12khp?  
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  Payables: supplier statement reconciliation, confirmation N=;VS-  
  应付帐款:供应商的申明一致,确认 k2DBm q;  
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  Bank and cash: bank confirmation t**o<p#)f  
  银行存款和现金:银行的确认 ^:]~6p#  
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  Auditing sampling +\~Mx>Cn  
  审计抽样 IfpFs q:  
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5.Review "kkZK=}Nv  
  复核 ym6gj#2m  
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  Subsequent events pu5-=QN  
  随后发生的事件 <m+$@:cO  
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  Going concern #AUa'qB t  
  持续关注 ]z 5gC`E0  
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  Management representations \7A6+[ `fa  
  与管理层的交涉沟通 TkV*^j5  
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  Audit finalization and the final review: unadjusted differences i>L>3]SRr{  
  审核定稿和最后审查:未经调整的差异 &ajpD sz;  
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  6. Reporting ee{8C~  
  报告 exL<cN  
学会计论坛bbs.xuekuaiji.com  XV*uu "F  
  Appendix 8Qi@z Jq,  
  附录 Mwd(?o  
  Audit procedure :{KoZd  
  审计程序 xbhU:,o  
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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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