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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 \ o';"Q1H  
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  Materiality, true and fair presentation, reasonable assurance ?Mee 6  
  物质性,真实公平的描述,合理的保证 is/scv<  
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  Appointment, removal and resignation of auditors ~.!c~ fke  
  审计人员的的任命、免职和辞职 ){Ob,LEU&  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5 QO34t2  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K5"#~\D  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >fIk;6<{  
  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 ?:Bv iF);/  
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  Engagement letter rSYi<ku  
  约定书(委托书) r0m*5rd1  
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  2. Planning and risk assessment @Udf AyL  
  规划和风险评估 `g,8-  
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  General principles TFcT3]R[rL  
  一般原则 4 npqJ1  
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  Plan and perform audits with an attitude of professional skepticism <`0h|m'U  
  持专业的怀疑态度计划和执行审计工作 0T>H)c6:\  
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  Audit risks = inherent risk ×control risk ×detection risk #A8@CA^d  
  审计风险=内在风险×控制风险×检查风险 ti &J  
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  Risk-based approach ?^j^K-rx  
  基于风险的办法 sp* Vqd  
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  Understanding the entity and knowledge of the business 1 tR_8lC  
  了解商业的实质和知识 $Q*<96M  
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  Assessing the risks of material misstatement and fraud R CkaJ3  
  评估材料错报和舞弊的风险 ~g7l8H67  
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  Materiality (level), tolerable error Vn~UB#]'3  
  重要性(级别),可容忍误差 !'Q -yoHKD  
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  Analytical procedures &* E+N[  
  分析程序 #M!!CX*k  
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  Planning an audit 0D8K=h&e  
  规划审计工作 HD N9.5 S  
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  Audit documentation: working papers p^iRPI  
  审计文件:工作底稿 iS?42CV  
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  The work of others )yo a  
  其他机构的文件 al`3Lu0  
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  Rely on the work of experts @JW@-9/  
  依靠专家的工作 1bw{q.cmD  
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  Rely on the work of internal audit eznypY=  
  依靠内部审计工作 e${>#>  
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  3. Internal control zB? V_aT  
  内部控制 R=T qj,6  
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  The evaluation of internal control systems HV/cc"  
  对内部控制系统的评估 *|_"W+JC  
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  Tests of control }^(}HBT  
  控制测试 K\)Td+~jc  
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  Substantive procedures (time, nature, extent) Gy[O)PEEh  
  实质性程序(时间,性质,程度) S\CRG>  
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  Transaction cycles: revenue, purchases, inventory, etc. "6a8s;  
  交易周期:收入,采购,库存等。 ;sch>2&ZWU  
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  4.Audit evidence u`(- -  
  审计证据 L}m8AAkP[  
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  Obtain sufficient, appropriate audit evidence bZx!0> h  
  获取足够、适当的审计证据 ?GTU=gp Q  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VxzkQ}o  
  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 z_ =Bt  
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  The audit of specific items 8UkKU_Uso  
  审计的具体项目 [&*6_q"V  
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  Receivables: confirmation wZh:F !  
  应收帐款:确认 }oJAB1'k  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ?m c%.Bt  
  存货:数量,减值,第三方持有存货的确认 wDwH.~3!  
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  Payables: supplier statement reconciliation, confirmation Eq:2k)BE  
  应付帐款:供应商的申明一致,确认 Il`tNr  
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  Bank and cash: bank confirmation ""s vDfy$  
  银行存款和现金:银行的确认 ,^8MB.  
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  Auditing sampling RmI1`  
  审计抽样 @u._"/K  
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5.Review \(p{t  
  复核 %c)[ kAU!  
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  Subsequent events 7FO'{Qq  
  随后发生的事件 vKoP|z=m  
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  Going concern LEECW_:  
  持续关注 H.G!A6bd  
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  Management representations O--7<Q\  
  与管理层的交涉沟通 c<#<k}y  
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  Audit finalization and the final review: unadjusted differences :c8n[+5  
  审核定稿和最后审查:未经调整的差异 S=3^Q;V/1  
Q:6VYONN  
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  6. Reporting z<]bv7V  
  报告 0i Ea[G3  
学会计论坛bbs.xuekuaiji.com F^!mI7Z|(2  
  Appendix #=}$OFg  
  附录 ~:_0CKa!  
  Audit procedure _~aG|mAj  
  审计程序 <Q<+4Y{R  
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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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