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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 285_|!.Y  
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  Materiality, true and fair presentation, reasonable assurance .CVUEK@Z4  
  物质性,真实公平的描述,合理的保证 ao)Ck3]  
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  Appointment, removal and resignation of auditors D`~JbKV5@^  
  审计人员的的任命、免职和辞职 ,5/V@;i  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \M7I&~V  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CV s8s  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c\M#5+1j  
  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 ?8Et[tFg  
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  Engagement letter 2-~a P  
  约定书(委托书) Ejq=*UOP  
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  2. Planning and risk assessment w TlGJ$D0  
  规划和风险评估 NjbwGcH%\  
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  General principles [(1O"  
  一般原则 u,f A!  
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  Plan and perform audits with an attitude of professional skepticism DR6]-j!FK  
  持专业的怀疑态度计划和执行审计工作 K'NcTw#f  
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  Audit risks = inherent risk ×control risk ×detection risk Yb}w;F8(  
  审计风险=内在风险×控制风险×检查风险 Xem 05%,  
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  Risk-based approach \k;U}Te<  
  基于风险的办法 /KAlK5<  
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  Understanding the entity and knowledge of the business ;+ G9-  
  了解商业的实质和知识 sAVefL?  
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  Assessing the risks of material misstatement and fraud ob'n{T+lZ  
  评估材料错报和舞弊的风险 a"QU:<-v  
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  Materiality (level), tolerable error W}h|K:-S  
  重要性(级别),可容忍误差 7IW> >RBF  
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  Analytical procedures a+41Ojv (  
  分析程序 =2,0Wo]$  
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  Planning an audit \X& C4#  
  规划审计工作 h~w4, T  
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  Audit documentation: working papers IZ8y}2  
  审计文件:工作底稿 &8sV o@Pa  
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  The work of others |) Pi6Y  
  其他机构的文件 RZO5=L9E  
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  Rely on the work of experts 8.?E[~  
  依靠专家的工作 /BpxKh 2p  
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  Rely on the work of internal audit <qhBc:kc  
  依靠内部审计工作 Pdw#o^Iq^  
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  3. Internal control 6e.v&f7(  
  内部控制 Qw?+!-7TN  
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  The evaluation of internal control systems .$ Bwb/a  
  对内部控制系统的评估 `5'2Hg +  
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  Tests of control dig~J\  
  控制测试 <C<`J{X0  
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  Substantive procedures (time, nature, extent) 9cd8=][  
  实质性程序(时间,性质,程度) Z^zbWFO]5  
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  Transaction cycles: revenue, purchases, inventory, etc. 2yKz-"E  
  交易周期:收入,采购,库存等。 s t/n"HQ  
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  4.Audit evidence B8m_'!;;  
  审计证据 7 ({=*  
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  Obtain sufficient, appropriate audit evidence \k@Z7+&7  
  获取足够、适当的审计证据 1pP1d%  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G#[* |+f8  
  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 4:mCXP,x  
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  The audit of specific items d TGA5c  
  审计的具体项目 Yv )aAWEa  
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  Receivables: confirmation e *]r  
  应收帐款:确认 W f@t4(i  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties b2 kWjg.4  
  存货:数量,减值,第三方持有存货的确认 &|5GB3H =  
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  Payables: supplier statement reconciliation, confirmation X=~V6m  
  应付帐款:供应商的申明一致,确认 C+ %K6/J(  
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  Bank and cash: bank confirmation <7n]Ai@Y  
  银行存款和现金:银行的确认 8)xt(~qF  
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  Auditing sampling %f&< wC  
  审计抽样 I^3:YVR&  
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5.Review "0&N}  
  复核 V 0{tap}  
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  Subsequent events [@"wd_f{l  
  随后发生的事件 xh0xSqDM  
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  Going concern uQeu4$k!  
  持续关注 Ec]|p6a3  
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  Management representations D>sYPrf  
  与管理层的交涉沟通 HIf{Z* mb  
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  Audit finalization and the final review: unadjusted differences +MUwP(U=w  
  审核定稿和最后审查:未经调整的差异 oq;'eM1,.  
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  6. Reporting F#V q#|_)>  
  报告 IFuZ]CBz  
学会计论坛bbs.xuekuaiji.com "uD= KlA  
  Appendix .%xzT J=!  
  附录 d^V$Z6* ]  
  Audit procedure ?tYpc_p#  
  审计程序 p!W[X%`)  
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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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