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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 B`)TRt+'.  
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  Materiality, true and fair presentation, reasonable assurance o .( Gja4  
  物质性,真实公平的描述,合理的保证 A1n4R  
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  Appointment, removal and resignation of auditors KAgxIz!^-1  
  审计人员的的任命、免职和辞职 wZVLpF+7  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fp}5QUm-  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w=FU:q/  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /ke[nr  
  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 TE: |w Xe  
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  Engagement letter Mm;[f'{M)  
  约定书(委托书) OIDP#K  
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  2. Planning and risk assessment oqo7Ge2  
  规划和风险评估 U/-k'6=M  
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  General principles m d `=2l  
  一般原则 <}T7;knO  
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  Plan and perform audits with an attitude of professional skepticism w I;sZJc  
  持专业的怀疑态度计划和执行审计工作 Hb/8X !=  
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  Audit risks = inherent risk ×control risk ×detection risk Tgl >  
  审计风险=内在风险×控制风险×检查风险 9N<=,!;5~s  
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  Risk-based approach WL?qulC}h1  
  基于风险的办法 gVrfZ&XF84  
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  Understanding the entity and knowledge of the business I^HwXp([  
  了解商业的实质和知识 t37<<5A  
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  Assessing the risks of material misstatement and fraud %j/pln&  
  评估材料错报和舞弊的风险 Sp2DpGs~  
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  Materiality (level), tolerable error vqZBDQ0  
  重要性(级别),可容忍误差 5WvsS( 9H  
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  Analytical procedures {u+=K-Bj  
  分析程序 -{q'Tmst  
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  Planning an audit PE g]z  
  规划审计工作 $f%om)  
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  Audit documentation: working papers L6#4A3yh  
  审计文件:工作底稿 fjy 7gC2  
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  The work of others `sDLxgwI  
  其他机构的文件 zXU g(xu  
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  Rely on the work of experts *Q)-"]O(k  
  依靠专家的工作 +z:>Nl  
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  Rely on the work of internal audit ioEjbqD<  
  依靠内部审计工作 1w m`a  
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  3. Internal control w!z* ?k=Da  
  内部控制 m'N8[ o|h  
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  The evaluation of internal control systems q6ny2;/r  
  对内部控制系统的评估 <LzxnTx=  
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  Tests of control ^tjw }sE  
  控制测试 )8oN$2 0  
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  Substantive procedures (time, nature, extent) `HO] kJpX  
  实质性程序(时间,性质,程度) I~^Xw7  
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  Transaction cycles: revenue, purchases, inventory, etc. pwkTe  
  交易周期:收入,采购,库存等。 v~yw-}fk%  
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  4.Audit evidence TZ `Ypi7r  
  审计证据 =<7z :]  
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  Obtain sufficient, appropriate audit evidence tTF<DD}8  
  获取足够、适当的审计证据 !tcz_%  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k14<E /  
  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 .6LRg  
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  The audit of specific items P3n#s2o6y  
  审计的具体项目 wG w~ F:z  
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  Receivables: confirmation 7qZC+x6_L  
  应收帐款:确认 O!^ >YvOh  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties r>7 +&s*yk  
  存货:数量,减值,第三方持有存货的确认 %l14K_  
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  Payables: supplier statement reconciliation, confirmation  g4W/T  
  应付帐款:供应商的申明一致,确认 MBU|<tc  
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  Bank and cash: bank confirmation WG@3+R>{  
  银行存款和现金:银行的确认 `/'p1?Z"  
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  Auditing sampling SDV#p];u  
  审计抽样 ]uMZvAjb  
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5.Review lS #: u-k  
  复核 1G"ohosmF  
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  Subsequent events ;6D3>Lm  
  随后发生的事件 ^_g%c&H  
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  Going concern M_Q`9  
  持续关注 </D.}ia  
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  Management representations LT o5v  
  与管理层的交涉沟通 0ju-l= w  
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  Audit finalization and the final review: unadjusted differences \#LDX,=  
  审核定稿和最后审查:未经调整的差异 *~shvtq  
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  6. Reporting ?jUgDwc(w  
  报告 9jY+0h*uP  
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  Appendix -j]c(Q MA]  
  附录 ~ tyqvHC  
  Audit procedure wpt$bqs|1  
  审计程序 @&`^#pok  
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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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