论坛风格切换切换到宽版
  • 4227阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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\z':d .Tt  
HSl$ U0  
  Materiality, true and fair presentation, reasonable assurance uuh vd h=  
  物质性,真实公平的描述,合理的保证 Qe/=(P<  
L3Q1az!Ct  
  Appointment, removal and resignation of auditors I(WND/&  
  审计人员的的任命、免职和辞职 cmh/a~vYaY  
sEfGf.  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^?[^o\/@R  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dR /UXzrc  
>BQF<  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nBiA=+'v  
  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 ]i]sgg[  
f{Y|FjPp=E  
  Engagement letter qXW2a'~  
  约定书(委托书) !r!Mq~X<=  
~KfjT p#  
  2. Planning and risk assessment l1_X5DI  
  规划和风险评估 |V~P6o(/  
GrQAho  
  General principles VZlvmN  
  一般原则 fW}H##b  
yZ)ScB^  
  Plan and perform audits with an attitude of professional skepticism #XY]@V\  
  持专业的怀疑态度计划和执行审计工作 $BBfsaJPT  
u]MF r2  
  Audit risks = inherent risk ×control risk ×detection risk  FZ2-e  
  审计风险=内在风险×控制风险×检查风险 qK1V!a2  
?h3Ow`1G  
  Risk-based approach ta6 WZu  
  基于风险的办法 w./EJk KI  
22r01qH  
  Understanding the entity and knowledge of the business 0j/81Y}p  
  了解商业的实质和知识 h'fD3Gr&  
pn7 :")Zx  
  Assessing the risks of material misstatement and fraud CC-:dNb  
  评估材料错报和舞弊的风险 Po4cbFZ  
r;T /  
  Materiality (level), tolerable error G-(c+6Mn  
  重要性(级别),可容忍误差 S'JeA>L  
t5Mo'*j =  
  Analytical procedures ;Gs**BB&  
  分析程序 "AK3t' jF*  
@YB\ PVhW  
  Planning an audit U?lu@5 ^Z  
  规划审计工作 enzQ}^  
=GVhAzD3  
  Audit documentation: working papers (}}8DB  
  审计文件:工作底稿 FVmg&[ .  
_dBU6U:V  
  The work of others +=k|(8Js#  
  其他机构的文件 oX4uRc7wR  
OA=;9AcZ  
  Rely on the work of experts ncdr/(`  
  依靠专家的工作 {|E7N"Qzg  
{LD8ie|x1`  
  Rely on the work of internal audit Ma daxx  
  依靠内部审计工作 7:<Ed"rdE  
cj<@~[uw  
  3. Internal control `@D4?8_  
  内部控制 UVJ(iNK"  
9p4U\hx  
  The evaluation of internal control systems  \(FDR  
  对内部控制系统的评估 1F,_L}=o1s  
&zcj U+n  
  Tests of control uP]o39b;V  
  控制测试 \pGO}{3 e*  
LeyDs>! 0  
  Substantive procedures (time, nature, extent) UYOn p7R<  
  实质性程序(时间,性质,程度) y}HC\A77uD  
?|GxVOl  
  Transaction cycles: revenue, purchases, inventory, etc. gu[dw3L  
  交易周期:收入,采购,库存等。  Vb 9N~v  
U.'@S8  
3]es$Jy  
  4.Audit evidence a?~csP^?}  
  审计证据 !@Lc/'w  
%:?QE ;  
  Obtain sufficient, appropriate audit evidence XSjelA?  
  获取足够、适当的审计证据 Z<<gz[$+p  
 ja- ~`  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i(iP}: 3  
  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 gdE `UZ\  
=Fy8rTdk6r  
  The audit of specific items otD?J= B  
  审计的具体项目 =L),V~b  
f\U&M,L\ '  
  Receivables: confirmation oImgj4C2L  
  应收帐款:确认 /&as)  
A'QGTT  
  Inventory: counting, cut-off, confirmation of inventory held by third parties \nAHpF  
  存货:数量,减值,第三方持有存货的确认 CN~NyJL H  
yUmsE-W  
  Payables: supplier statement reconciliation, confirmation A{x 7  
  应付帐款:供应商的申明一致,确认 Z WRRh^  
6*aa[,>  
  Bank and cash: bank confirmation xTFrrmxOf  
  银行存款和现金:银行的确认 7Ljj#!`lUp  
kefv=n*]l  
  Auditing sampling ~gWd63%8x  
  审计抽样 6mpg&'>  
@ PoFxv  
5.Review ViwpyC'v  
  复核 I,4-  
~J>gVg%66  
  Subsequent events BT#=Xh  
  随后发生的事件 koEX4q  
gr`Ar;  
j H.Ju|nO  
C nSX  
q bZ,K@0  
  Going concern `,Y [Z  
  持续关注 2@R8P~^W  
P A6KX5  
  Management representations 2'<=H76  
  与管理层的交涉沟通 @9uYmkcV  
-e{)v'C)  
  Audit finalization and the final review: unadjusted differences ~i }+P71  
  审核定稿和最后审查:未经调整的差异 EN-H4F  
{;iH Yr-zs  
tSb? ]J  
  6. Reporting -4?xwz9o$7  
  报告 xdL/0 N3  
学会计论坛bbs.xuekuaiji.com EO].qN-8  
  Appendix "s>fV9YyZ  
  附录 L`jB)wF /J  
  Audit procedure 5"kx}f2$  
  审计程序 Z\|u 9 DO  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个