论坛风格切换切换到宽版
  • 5769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 J -ePE7i  
T2D<UhP  
  Materiality, true and fair presentation, reasonable assurance 9<vWcq*4  
  物质性,真实公平的描述,合理的保证 5o/&T"]@  
gZEi]/8_  
  Appointment, removal and resignation of auditors 4Td{;Y="yF  
  审计人员的的任命、免职和辞职 [lk'xzE  
.c#y%S  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @m?QR(LJ  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 suH&jE$x  
< Z|Ep1W  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pub0IIs  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h!#:$|Q  
k/03ZxC-  
  Engagement letter up2+ s#  
  约定书(委托书) lKkN_ (/j  
9z I.pv+]  
  2. Planning and risk assessment e;GU T:  
  规划和风险评估 #XnPsU<J  
4G@nZn  
  General principles ?DH"V7bs  
  一般原则 HAYMX:%  
TM8 =U-A  
  Plan and perform audits with an attitude of professional skepticism 7?v#'Ie s  
  持专业的怀疑态度计划和执行审计工作 {ls+d x/  
}P3tn  
  Audit risks = inherent risk ×control risk ×detection risk KI]wm  
  审计风险=内在风险×控制风险×检查风险 ~O 3D[PNW~  
X1tXqHJF}  
  Risk-based approach !vn1v) 6  
  基于风险的办法 7n o5b] \  
SI_iI71  
  Understanding the entity and knowledge of the business }YOL"<,:o  
  了解商业的实质和知识 JjXobNQf  
s!+"yK  
  Assessing the risks of material misstatement and fraud 4gSH(*}  
  评估材料错报和舞弊的风险 l/ y]nw  
Kd3?I5t  
  Materiality (level), tolerable error lZ&]|*>  
  重要性(级别),可容忍误差 +uWYK9  
y[@\j9Hq  
  Analytical procedures XCsiEKZ_i  
  分析程序 \tyg(srw0  
q@hp.(V  
  Planning an audit <e%F^#y_  
  规划审计工作 jxgj,h"}9`  
?4G|+yby  
  Audit documentation: working papers O|cu.u|  
  审计文件:工作底稿 i{^Z1;Yl  
g`k?AM\  
  The work of others )R_E|@"  
  其他机构的文件 m6 s7F/  
rg_Q"g  
  Rely on the work of experts 7{oe ->r  
  依靠专家的工作 X~ Rl 6/,  
_)$PKOzbb  
  Rely on the work of internal audit ]=73-ywn]  
  依靠内部审计工作 pWE`x|J  
|DF9cd^  
  3. Internal control MYe HS   
  内部控制 wzjU,Mw e  
XA_FOw!cX  
  The evaluation of internal control systems Xl |1YX1&m  
  对内部控制系统的评估 .r+hERcB  
uqyB5V0gh  
  Tests of control f DgD@YCD  
  控制测试 :RxHw;!  
D~K;~nI  
  Substantive procedures (time, nature, extent) N"[B=fU}  
  实质性程序(时间,性质,程度) lo&#(L+2  
W</n=D<,I  
  Transaction cycles: revenue, purchases, inventory, etc. '[P}&<ie,  
  交易周期:收入,采购,库存等。 !.5),2  
 17 g^ALs  
\ u+xa{b|  
  4.Audit evidence H/~?@CE(YC  
  审计证据 vOI[Z0Lq9h  
~<qt%W?  
  Obtain sufficient, appropriate audit evidence _DPOyR2  
  获取足够、适当的审计证据 2_QN&o ~h  
~:sE:9$z  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &ogt2<1W  
  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 R@T6U:1  
+UWU|:  
  The audit of specific items Ja^ 5?Ar|  
  审计的具体项目 YJ7V`N p  
u3tZ[Y2 c  
  Receivables: confirmation 0>6DSQq~t(  
  应收帐款:确认 mjnUs-`W|  
c X2^wu  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Md; /nJO~{  
  存货:数量,减值,第三方持有存货的确认 cJ}QXuuUv  
\6 j^k Y=  
  Payables: supplier statement reconciliation, confirmation N1 --~e  
  应付帐款:供应商的申明一致,确认 QYE7p \  
B Z+-p5]-  
  Bank and cash: bank confirmation ? S=W&  
  银行存款和现金:银行的确认 T*q"N?/4  
`m%dX'0 E  
  Auditing sampling DhKr;e  
  审计抽样 \Xg?Ug*9w  
*8g<R  
5.Review {gy+3  
  复核 v1[_}N9f>H  
uf)Oy7FQ  
  Subsequent events ~0tdfK0c  
  随后发生的事件 F#q&(  
W5DbFSgB  
E%k7wM {  
h#f&|* Q5m  
j^u[F"  
  Going concern * crw^e  
  持续关注 \MYU<6{u  
'?/&n8J\  
  Management representations ML!9:vz  
  与管理层的交涉沟通 U1m\\<,  
)BV=|,j  
  Audit finalization and the final review: unadjusted differences <4?*$  
  审核定稿和最后审查:未经调整的差异 MR9/Y:Nm  
Q^h5">P  
. 5hp0L}  
  6. Reporting Wpm9`K  
  报告 0g(6r-2)7  
学会计论坛bbs.xuekuaiji.com Z^6#4Q]YC  
  Appendix .;Y x*]  
  附录 /(6zsq'v|  
  Audit procedure EnCU4CU`  
  审计程序 B%b_/ F]e  
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