论坛风格切换切换到宽版
  • 4787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 OSu&vFKz  
E7uIur=g!  
  Materiality, true and fair presentation, reasonable assurance {##G.n\~  
  物质性,真实公平的描述,合理的保证 'Ru(`" 1|  
1XGg0SC  
  Appointment, removal and resignation of auditors ~k*]Z8Z  
  审计人员的的任命、免职和辞职 .:S/x{~  
-&/?&{Q0  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )nN!% |J  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jqoo&T")  
l+ } =D@l  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~ #jQFyOh  
  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 dX[I :,z*  
LjZlKB5C  
  Engagement letter [gW eD  
  约定书(委托书) :V/".K-:J  
SmXoNiM"y  
  2. Planning and risk assessment FXCBX:LnvU  
  规划和风险评估 *|rdR2R!  
mxlh\'b  
  General principles g/GI'8EMj  
  一般原则 UP]( 1lAf  
;dIk$_FN  
  Plan and perform audits with an attitude of professional skepticism :H}iL*  
  持专业的怀疑态度计划和执行审计工作 j0l,1=^>l  
m6Dm1'+  
  Audit risks = inherent risk ×control risk ×detection risk E$"NOR  
  审计风险=内在风险×控制风险×检查风险 e!u]l  
:6Ri%  Nb  
  Risk-based approach |rx5O5p  
  基于风险的办法 {&1L &f<  
Wa;N(zw0h  
  Understanding the entity and knowledge of the business }7.A~h  
  了解商业的实质和知识 M9"Bx/  
'|C%X7  
  Assessing the risks of material misstatement and fraud rto?*^N?  
  评估材料错报和舞弊的风险 ^t0!Dbx3SE  
aCZ0-X?c  
  Materiality (level), tolerable error Y9.3`VX  
  重要性(级别),可容忍误差 GQ(Y#HSq  
l*ltS(?  
  Analytical procedures 1RAkqw <E  
  分析程序 v :pT(0N  
^ :VH?I=  
  Planning an audit A mZXU b  
  规划审计工作 'F W?   
Nl\`xl6y]  
  Audit documentation: working papers {B$CqsvJ  
  审计文件:工作底稿 EjP;P}_i K  
HLyA zB~r  
  The work of others CJ<nUIy'z  
  其他机构的文件 =2!p>>t,d;  
XYU5.  
  Rely on the work of experts * + T(i  
  依靠专家的工作 xe@e#9N$  
=~:IiK/#  
  Rely on the work of internal audit <H-Nft>O  
  依靠内部审计工作 %A zy#m  
9p_?t'&>q  
  3. Internal control s&7 3g0$$  
  内部控制 l7QxngWw  
I%d=c 0>%  
  The evaluation of internal control systems dGZie .Zx  
  对内部控制系统的评估 *7Vb([x4;  
J v}  
  Tests of control *fN+wiPD  
  控制测试 yY VR]HH  
hBU)gP75  
  Substantive procedures (time, nature, extent) %lCZ7z2o  
  实质性程序(时间,性质,程度) lY,^  
(.-4Jn  
  Transaction cycles: revenue, purchases, inventory, etc. O:?3B!wF  
  交易周期:收入,采购,库存等。 EL,k z8  
w$ 8r<?^3  
o\8?CNm1(  
  4.Audit evidence _=g&^_ #t  
  审计证据 M+ [ho]  
` GF w?G  
  Obtain sufficient, appropriate audit evidence ^50dF:V(1  
  获取足够、适当的审计证据 ' ]k<' `b|  
snaAn?I4  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,z&S;f.f  
  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 '5h` ="  
*'((_ NZ>  
  The audit of specific items 5RPG3ppS  
  审计的具体项目 15ailA&(Qm  
>)M{^  
  Receivables: confirmation  O3sV)  
  应收帐款:确认 bZ* = fdh  
wfo,r 7  
  Inventory: counting, cut-off, confirmation of inventory held by third parties .n<vhLDQn  
  存货:数量,减值,第三方持有存货的确认 2^r~->  
P%|~Ni_BTX  
  Payables: supplier statement reconciliation, confirmation #eW T-m  
  应付帐款:供应商的申明一致,确认 9c^,v_W@  
&%OY"Y~bI!  
  Bank and cash: bank confirmation {/QVs?d  
  银行存款和现金:银行的确认 /8Gd Cac  
ggD T5hb  
  Auditing sampling PK]3uh  
  审计抽样 !q\8`ss  
7d;|?R-8D  
5.Review SAP/jD$5]>  
  复核 ACyK#5E  
%]+R>+  
  Subsequent events G)am ng/  
  随后发生的事件 3;>ls~4  
I=dG(?#7%  
xF8r+{_J)  
TIGtX]`  
6H|1IrG  
  Going concern Im;%.J  
  持续关注 ]oP1c-GEk  
+d3|Up8=  
  Management representations / l$enexSt  
  与管理层的交涉沟通 a7g;8t-&   
Y- ao yoNS  
  Audit finalization and the final review: unadjusted differences :a}](Wn  
  审核定稿和最后审查:未经调整的差异 kX8C'D4 gX  
?X@!jB,Pv  
hTDK[4e  
  6. Reporting '|[!I!WB`  
  报告 &N^j }^ Z  
学会计论坛bbs.xuekuaiji.com V,-we|"  
  Appendix ZDW9H6ux  
  附录 D?n6h\h\$%  
  Audit procedure v]k-x n|$j  
  审计程序 r `PJb5^\|  
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