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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 Q$XNs%7w5,  
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  Materiality, true and fair presentation, reasonable assurance +\/1V`  
  物质性,真实公平的描述,合理的保证 `y0u(m5  
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  Appointment, removal and resignation of auditors {Ne5*HFV  
  审计人员的的任命、免职和辞职 i4s_:%+  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $3c9iVK~_  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q\]"}M 8  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior y13Y,cz~B  
  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 @:%p#$V  
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  Engagement letter ])t UXU>  
  约定书(委托书) On*pI37(\  
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  2. Planning and risk assessment YQ$EN>.eO  
  规划和风险评估 XS oHh-  
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  General principles S\"#E:A  
  一般原则 J@lQzRqRb  
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  Plan and perform audits with an attitude of professional skepticism Yx3ivjX.>  
  持专业的怀疑态度计划和执行审计工作 f@7HVv&  
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  Audit risks = inherent risk ×control risk ×detection risk s9aa _Th  
  审计风险=内在风险×控制风险×检查风险 Ygs:Ox"[-G  
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  Risk-based approach y)*W!]:7^>  
  基于风险的办法 KJ#S E|  
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  Understanding the entity and knowledge of the business rm?C_  
  了解商业的实质和知识 -|g9__|@  
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  Assessing the risks of material misstatement and fraud ] =*G[  
  评估材料错报和舞弊的风险 qLWM,[Og  
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  Materiality (level), tolerable error [M/0 Qx[,  
  重要性(级别),可容忍误差 X`Jo XNqm  
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  Analytical procedures /hp [ +K  
  分析程序 ,Z$!:U  
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  Planning an audit OuMj%I  
  规划审计工作 [MXyOE  
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  Audit documentation: working papers Ou7nk:I@  
  审计文件:工作底稿 >QSlH]M  
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  The work of others *)D $w_06S  
  其他机构的文件 Jt( RF*i  
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  Rely on the work of experts )o`[wq  
  依靠专家的工作 f)1*%zg%  
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  Rely on the work of internal audit DI0Wk^m  
  依靠内部审计工作 6`WI S4  
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  3. Internal control M REB  
  内部控制 q#PMQR"C  
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  The evaluation of internal control systems Nh[H[1"J  
  对内部控制系统的评估 ~c`%k>$  
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  Tests of control I_5[-9  
  控制测试 @~&1 !  
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  Substantive procedures (time, nature, extent) hV}C.- 6h  
  实质性程序(时间,性质,程度)  h@CP  
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  Transaction cycles: revenue, purchases, inventory, etc. WP5Vev9*+  
  交易周期:收入,采购,库存等。 k2/t~| 5  
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  4.Audit evidence +:3s f%0  
  审计证据 SZD7"m4  
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  Obtain sufficient, appropriate audit evidence $CDRIn50  
  获取足够、适当的审计证据 p0Pmmp7r  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M'nzoRk  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 wGgeK,*_  
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  The audit of specific items Yy0U2N [i  
  审计的具体项目 c)Ne/E{!0  
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  Receivables: confirmation zNM*xPgS  
  应收帐款:确认 d)kOW!5\  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties &2r[4  
  存货:数量,减值,第三方持有存货的确认 A "/|h].  
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  Payables: supplier statement reconciliation, confirmation vLpIVNA]]Y  
  应付帐款:供应商的申明一致,确认 Q})&c.L  
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  Bank and cash: bank confirmation !NMiWG4R  
  银行存款和现金:银行的确认 K0|:+s@u  
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  Auditing sampling xoQ(GrBY  
  审计抽样 LKgo(&mY  
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5.Review C8%MKNPd  
  复核 %awr3h>$  
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  Subsequent events ?Kg_bvoR  
  随后发生的事件 Q_`EKz;N{  
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Y B.@zL0.(  
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  Going concern @M6F?;  
  持续关注 =1\mLI}@  
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  Management representations [U: P&)  
  与管理层的交涉沟通 R`M@;9I.@  
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  Audit finalization and the final review: unadjusted differences W4(GI]`_+  
  审核定稿和最后审查:未经调整的差异 :Sn4Pg `Q  
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  6. Reporting ji<(}d~L*  
  报告 7bQST0 ?  
学会计论坛bbs.xuekuaiji.com P1R[M|Fx  
  Appendix  `A<2wd;  
  附录 , [<$X{9  
  Audit procedure zm3$)*p1  
  审计程序 +Jm[IN  
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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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