论坛风格切换切换到宽版
  • 5385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 }n<dyX:a  
 hP7nt  
  Materiality, true and fair presentation, reasonable assurance 6@T_1  
  物质性,真实公平的描述,合理的保证 Yux7kD\c  
DF|qN X  
  Appointment, removal and resignation of auditors tp1{)|pwY6  
  审计人员的的任命、免职和辞职 wHAh6lm  
>V]> h&`  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _-D(N/  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5X  
A1:Fe9q  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LJBoS]~  
  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 M0^r!f>O  
;BI{v^()s  
  Engagement letter @50Js3R1q  
  约定书(委托书) =^{^KHzIl3  
XL +kEZ|3  
  2. Planning and risk assessment &;y(@e }D  
  规划和风险评估 ] $%{nj<  
LIR2 B"3F  
  General principles UP,(zKTA  
  一般原则  UWu|w  
'- Z4GcL  
  Plan and perform audits with an attitude of professional skepticism K46mE   
  持专业的怀疑态度计划和执行审计工作  1 ft. ZJ  
1s*I   
  Audit risks = inherent risk ×control risk ×detection risk x.d9mjLN8m  
  审计风险=内在风险×控制风险×检查风险 ncWASw`  
:?60pu=  
  Risk-based approach 9 /9,[A  
  基于风险的办法 au GN~"n^  
!1!uB }  
  Understanding the entity and knowledge of the business AKS(WNGEp  
  了解商业的实质和知识 2[W Qq)\  
#Uudx~b  
  Assessing the risks of material misstatement and fraud '2%hc\P6P  
  评估材料错报和舞弊的风险 >Vn!kN6\  
(Q\w4?ci  
  Materiality (level), tolerable error YGxdYwBwf  
  重要性(级别),可容忍误差 ntj Und&v\  
~M <4HC  
  Analytical procedures +wQ GC  
  分析程序 Vv zd>yII  
b i,%QZZ  
  Planning an audit -,Q<*)q{  
  规划审计工作 `Rjc J?r  
\0b ",|"3  
  Audit documentation: working papers Uz1u6BF  
  审计文件:工作底稿 )hn,rmn (P  
>(\[$  
  The work of others ~kYF/B2*  
  其他机构的文件 X-t4irZ)  
hI?<F^b  
  Rely on the work of experts hR. EZ|.  
  依靠专家的工作 p 4t(xm2T  
PY`V]|J  
  Rely on the work of internal audit .}Xkr+ +]  
  依靠内部审计工作 J H$  
}}ogdq  
  3. Internal control L*FnFRhU  
  内部控制 (L~3nN;rr  
h; {?z  
  The evaluation of internal control systems 8_KXli}7=  
  对内部控制系统的评估 TN l$P~X>  
{Q4=GrS  
  Tests of control "b2Mk-qP  
  控制测试 Q9rE_} Z  
I]T-}pG  
  Substantive procedures (time, nature, extent) +L_.XToq-  
  实质性程序(时间,性质,程度) n+xM))  
]ImS@!Ajjx  
  Transaction cycles: revenue, purchases, inventory, etc. |rNm_L2  
  交易周期:收入,采购,库存等。 OxqP:kM  
y 5=J6a2.  
Z3[,Xw  
  4.Audit evidence !WDdq_n*v  
  审计证据 c5U1N&k5&  
/wIZ '  
  Obtain sufficient, appropriate audit evidence O1/!)E!  
  获取足够、适当的审计证据 Q>||HtF$A  
QAu^]1;  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5nEvnnx0  
  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 ^GL0|G=(1  
QI!:+8  
  The audit of specific items ,(lD5iN  
  审计的具体项目 #&DJ3(T  
4  9#I  
  Receivables: confirmation !n !~Bw  
  应收帐款:确认 !M}&dW2  
bEPXNN  
  Inventory: counting, cut-off, confirmation of inventory held by third parties v^KJU +  
  存货:数量,减值,第三方持有存货的确认 -[+FVvS  
k ^+h>B-;  
  Payables: supplier statement reconciliation, confirmation q^,^tw  
  应付帐款:供应商的申明一致,确认 ^QXUiXzl  
=niU6Q}  
  Bank and cash: bank confirmation  E?%k  
  银行存款和现金:银行的确认 q!Nwf XJM  
igz&7U8gg  
  Auditing sampling /@on=~  
  审计抽样 "zm.jNn  
Kz'W |  
5.Review ~lQ]PKJ"  
  复核 .i`+}@iA  
LG51e7_gFi  
  Subsequent events Rk`c'WP0*  
  随后发生的事件 '\ 6.GP  
egKYlfe"  
[?;oiEe.|  
I8?egDkk  
b/<4\f  
  Going concern _Z9I')  
  持续关注 HaLEQ73  
nEs l  
  Management representations #bf^Pq'8  
  与管理层的交涉沟通 8vnU!r  
\QYs(nm?k  
  Audit finalization and the final review: unadjusted differences ' O2{0  
  审核定稿和最后审查:未经调整的差异 J2yq|n?2gq  
i"U3wt |A  
\$9S_z  
  6. Reporting nj)M$'  
  报告 NW^}u~-f  
学会计论坛bbs.xuekuaiji.com W5sVQ`S-  
  Appendix o 1YhYA  
  附录 BXLhi(.s  
  Audit procedure US4X CJxB  
  审计程序 {dCkiF  
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