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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 mMt~4(5  
5~! &x@  
  Materiality, true and fair presentation, reasonable assurance 5w9oMM {  
  物质性,真实公平的描述,合理的保证 _6Z}_SiOl  
B5R/GV  
  Appointment, removal and resignation of auditors ]y kMh  
  审计人员的的任命、免职和辞职 9 coN >y  
$ca>b X]  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Lb=4\ _  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W{!Slf  
*B*dWMh  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _~}n(?>  
  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 ^J-"8%  
(@(rz/H  
  Engagement letter 'Dx_n7&=  
  约定书(委托书) #cCR\$-~  
-~+Y0\%E  
  2. Planning and risk assessment O!3`^_.  
  规划和风险评估 .E/NlGm[  
znq/ %7  
  General principles 9zKbzT]  
  一般原则 [j;#w,Wb  
_mG>^QI.  
  Plan and perform audits with an attitude of professional skepticism @ak3ZNor  
  持专业的怀疑态度计划和执行审计工作 #J w\pOn  
XEpwk,8*g  
  Audit risks = inherent risk ×control risk ×detection risk <&m `)FJ  
  审计风险=内在风险×控制风险×检查风险 X"fSM #  
8]2j*e0xV  
  Risk-based approach &60#y4  
  基于风险的办法 (i)Ed9~F"  
" ra C?H  
  Understanding the entity and knowledge of the business @\)a&p]a  
  了解商业的实质和知识 &{=`g+4n  
\!J9|  
  Assessing the risks of material misstatement and fraud ];U}'&  
  评估材料错报和舞弊的风险 ".|?A9m_  
*nYb9.T]i  
  Materiality (level), tolerable error ,0fYB*jk  
  重要性(级别),可容忍误差 nNP{>\x;"  
-guVl 4 V  
  Analytical procedures <f/wWu}  
  分析程序 /sa\Ze;E  
R3!3TJ  
  Planning an audit qE)G;Y<,1  
  规划审计工作 6u-aV  
P;~P:qKd  
  Audit documentation: working papers z<Y >phc  
  审计文件:工作底稿 rxM)SC;P  
3^%sz!jK+  
  The work of others "~=\AB=+Z  
  其他机构的文件 lk. ;  
Jz Z9ua  
  Rely on the work of experts <Q%:c4N  
  依靠专家的工作 Q"QL#<N  
h6Q-+_5  
  Rely on the work of internal audit Ymr\8CG/  
  依靠内部审计工作 m<wEw-1.  
oEuo@\U05v  
  3. Internal control 7iM;X2=7}  
  内部控制 ,`nl";Zc  
mzoNXf:x  
  The evaluation of internal control systems ja|XFs~  
  对内部控制系统的评估 D-!#TN`Y  
MI<XLn!*  
  Tests of control q oJ4w7  
  控制测试 \y*,N^wu  
YTo^Q&  
  Substantive procedures (time, nature, extent) r1!]<=&\  
  实质性程序(时间,性质,程度) Df L>fk  
}5 qjGD  
  Transaction cycles: revenue, purchases, inventory, etc. eOI#T'5  
  交易周期:收入,采购,库存等。 ;th]/ G  
xgQ]#{ tG  
g bc])`aJ>  
  4.Audit evidence TR([u  
  审计证据 0Fi&7%  
I-`qo7dQ_S  
  Obtain sufficient, appropriate audit evidence `9yR,Xk=l  
  获取足够、适当的审计证据 <(<19t5.  
}bxx]rDl  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K` d3p{M  
  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"Sm r  
S.kFs{;1x  
  The audit of specific items FII>6c  
  审计的具体项目 r31H Zx1^  
ml mXFEC  
  Receivables: confirmation F< #!83*%  
  应收帐款:确认 ^-'t`mRl]d  
.O+qtk!  
  Inventory: counting, cut-off, confirmation of inventory held by third parties At#'q>Dn  
  存货:数量,减值,第三方持有存货的确认 <(%cb.^c=N  
LpJ_HU7@lk  
  Payables: supplier statement reconciliation, confirmation Mi5"XQ>/  
  应付帐款:供应商的申明一致,确认 I;!zZ.\  
V,@Y,  
  Bank and cash: bank confirmation 389puDjy  
  银行存款和现金:银行的确认 E*t0ia8  
+J~q: b.  
  Auditing sampling 5E#koy7 $s  
  审计抽样 N>A*N,+  
L'JEkji"  
5.Review &xwAE*}  
  复核 ZoiCdXvTN  
s: .5S  
  Subsequent events x_3Zd  
  随后发生的事件 VK)K#!O8  
pSq3\#Twr  
q&-A}]  
$ZPiM  
v$`AN4)}  
  Going concern vkXdKL(q  
  持续关注 -;?5<>zZ  
EPz$`#Sh"  
  Management representations Czs4jHTa`  
  与管理层的交涉沟通  t : =  
2Q,8@2w;  
  Audit finalization and the final review: unadjusted differences s)e; c<(/  
  审核定稿和最后审查:未经调整的差异 9%?'[jJ  
"DFj4XKXY9  
<Dr*^GX>?  
  6. Reporting ;NrkX?Y  
  报告 1MV\ ^l_  
学会计论坛bbs.xuekuaiji.com kd9GHN;7  
  Appendix 042sjt  
  附录 l_!.yV{  
  Audit procedure U/B1/96lJ  
  审计程序 S"iQQV{)Z  
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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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