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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 Az/B/BLB  
Bve',.xH  
  Materiality, true and fair presentation, reasonable assurance AuY*x;~  
  物质性,真实公平的描述,合理的保证 ]1M Z:]k  
fr}.#~{5Y  
  Appointment, removal and resignation of auditors /x\~ 5cC  
  审计人员的的任命、免职和辞职 j.c{%UYj  
4~2 9,  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b"Jr_24t3v  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k7]4TIUD*  
f/"IC;<~t>  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -?-yeJP2  
  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 cH707?p/I  
0 c ]]  
  Engagement letter %AA -G  
  约定书(委托书) mZ.gS1Dq  
EA z>`~  
  2. Planning and risk assessment 6q,CEm  
  规划和风险评估 <v?2p{U%  
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  General principles B;nIKZ  
  一般原则 Hm+VGH'H?  
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  Plan and perform audits with an attitude of professional skepticism { T<[-"h  
  持专业的怀疑态度计划和执行审计工作 ^ Z3y  
P G zwS  
  Audit risks = inherent risk ×control risk ×detection risk ""IPaNHQ  
  审计风险=内在风险×控制风险×检查风险 e}(8BF  
i O$ ?No  
  Risk-based approach ?QtM|e  
  基于风险的办法 !e+Sa{X  
1B$8<NCQ=?  
  Understanding the entity and knowledge of the business \\{78WDA  
  了解商业的实质和知识  O`Htdnu  
5acC4v!T  
  Assessing the risks of material misstatement and fraud rl-#Ez  
  评估材料错报和舞弊的风险 j$4lyDfD  
3ouo4tf$H.  
  Materiality (level), tolerable error {MUO25s02  
  重要性(级别),可容忍误差 B_C."{G  
iF_u/#  
  Analytical procedures |)mUO:*  
  分析程序 }%<cF i &  
,V''?@  
  Planning an audit Nh !U  
  规划审计工作 }H/94]~tH  
O%<+&Q7  
  Audit documentation: working papers =FM rVE  
  审计文件:工作底稿 ;Mr Q1  
v!=e]w6{  
  The work of others @KJmNM1]V  
  其他机构的文件 8E>2 6@.  
/K;AbE  
  Rely on the work of experts Fxn=+Xgg  
  依靠专家的工作 0* j\i@  
C; ME"4,(  
  Rely on the work of internal audit ?P}) Qa  
  依靠内部审计工作 9l,8:%X_  
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  3. Internal control {;o54zuKf  
  内部控制 dvglh?7d  
ebLt: gGo  
  The evaluation of internal control systems Kr`.q:0GK  
  对内部控制系统的评估 F5{GMn;j  
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  Tests of control )ri'W <l  
  控制测试 P<9T.l  
MfA %Xep  
  Substantive procedures (time, nature, extent) ~se ;L  
  实质性程序(时间,性质,程度) z_) . -  
5nK|0vv%2  
  Transaction cycles: revenue, purchases, inventory, etc. ncpA\E;ff^  
  交易周期:收入,采购,库存等。 gL1r"&^L  
K k^!P*#  
2 ]r5e;  
  4.Audit evidence J+`gr_&  
  审计证据 bHzZ4i  
kn WI7  
  Obtain sufficient, appropriate audit evidence L>N)[;|  
  获取足够、适当的审计证据 UM'JK#P"  
`g{eWY1l  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VotI5O $  
  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 :]* =f].  
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  The audit of specific items e)i-$0L"  
  审计的具体项目 ]agd Vr^  
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  Receivables: confirmation _HAr0R8BY  
  应收帐款:确认 luz,z( v  
(unJwh{7Q  
  Inventory: counting, cut-off, confirmation of inventory held by third parties zj=F4]w  
  存货:数量,减值,第三方持有存货的确认 Xg}~\|n  
(e<p^T J]  
  Payables: supplier statement reconciliation, confirmation .o8p C  
  应付帐款:供应商的申明一致,确认 0IsnG?"  
W#^p%?8pR  
  Bank and cash: bank confirmation l%`~aVGJ  
  银行存款和现金:银行的确认 !V/p.O  
0JhUncx  
  Auditing sampling K n\$\?u  
  审计抽样 1z3I^gI*i  
:5:_Dr<  
5.Review =.9tRq  
  复核 ~SEIIq  
|^GN<y^cn  
  Subsequent events pf0uwXo  
  随后发生的事件 'b_SQ2+A  
S_Vquw(+  
UZE%!OWpeK  
b~K-mjJI  
{7=k/Y*U  
  Going concern 92*Y( >  
  持续关注 {1GIiP-U  
d UiS0Qs}  
  Management representations fXkemB^)_  
  与管理层的交涉沟通 1:"ZS ]i  
-} +PE 4fh  
  Audit finalization and the final review: unadjusted differences ralU9MN.  
  审核定稿和最后审查:未经调整的差异 td2bL4  
2V*<J:;wb  
cp+eh  
  6. Reporting P"c7h7  
  报告 d.NB@[?*  
学会计论坛bbs.xuekuaiji.com 8S Ma5a{  
  Appendix et}s yPH  
  附录 Pu!%sGjD  
  Audit procedure 55`cNZ  
  审计程序 JZcW?Or  
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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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