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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 K~22\G`  
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  Materiality, true and fair presentation, reasonable assurance c+2FC@q{l  
  物质性,真实公平的描述,合理的保证 gks{\H]  
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  Appointment, removal and resignation of auditors }<dRj  
  审计人员的的任命、免职和辞职 <n(*Xak{a  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?wO-cnl  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nxr!`^Mne  
;pnD0bH  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jAud {m*T  
  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 D}v mwg@3  
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  Engagement letter  4._( |  
  约定书(委托书) y K"kEA[;  
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  2. Planning and risk assessment )KP5Wud X  
  规划和风险评估 _)\c&.p]f  
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  General principles :H c0b=  
  一般原则 ;X?mmv'  
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  Plan and perform audits with an attitude of professional skepticism 3\Xbmq8}  
  持专业的怀疑态度计划和执行审计工作 \|K;-pL  
!H ~<  
  Audit risks = inherent risk ×control risk ×detection risk ]8T!qS(UJd  
  审计风险=内在风险×控制风险×检查风险 G#?Sfn O0  
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  Risk-based approach NOp609\^  
  基于风险的办法 =KR NvW  
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  Understanding the entity and knowledge of the business ]niJG t  
  了解商业的实质和知识 ahPoEh  
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  Assessing the risks of material misstatement and fraud Op_RzZ P`  
  评估材料错报和舞弊的风险 G>q(iF'  
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  Materiality (level), tolerable error ?yj6CL(,  
  重要性(级别),可容忍误差 P><o,s"v  
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  Analytical procedures kS!viJwtT  
  分析程序 >$ e9igwe  
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  Planning an audit G8;w{-{m  
  规划审计工作 bP^Je&nS*  
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  Audit documentation: working papers =dFv/F/RW  
  审计文件:工作底稿 [3@):8  
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  The work of others vPD] hs  
  其他机构的文件 [h,QBz  
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  Rely on the work of experts PpgP&;z4  
  依靠专家的工作 VhNz8)  
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  Rely on the work of internal audit Uy$)%dYfq5  
  依靠内部审计工作 3%E74 mOcD  
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  3. Internal control X#e1KZ  
  内部控制 ,L`$09\  
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  The evaluation of internal control systems sxt-Vs7+6  
  对内部控制系统的评估 ka3u&3"  
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  Tests of control r3\cp0P;s  
  控制测试 PZ*pQ=`  
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  Substantive procedures (time, nature, extent) W]5USFan  
  实质性程序(时间,性质,程度) $t6e2=7  
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  Transaction cycles: revenue, purchases, inventory, etc. GO^_=EMR[  
  交易周期:收入,采购,库存等。 /, !B2  
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  4.Audit evidence [!U?}1YQ  
  审计证据 Sx8OhUyux  
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  Obtain sufficient, appropriate audit evidence .3MIcj=p  
  获取足够、适当的审计证据 ZAXN6h  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6CMub0   
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 q2et|QCru  
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  The audit of specific items gR}35:$Z-  
  审计的具体项目 iX4Iu3  
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  Receivables: confirmation Y14W?|KOB  
  应收帐款:确认 _`pD`7:aI^  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties  ,qYJioWX  
  存货:数量,减值,第三方持有存货的确认 LK@lpkX  
%Pqf{*d8  
  Payables: supplier statement reconciliation, confirmation f0BdXsV#g  
  应付帐款:供应商的申明一致,确认 *Otg*, \  
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  Bank and cash: bank confirmation Vl2XDkhq  
  银行存款和现金:银行的确认 \R3H+W  
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  Auditing sampling ?2g`8[">  
  审计抽样 -G|G_$9  
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5.Review P';?YV0  
  复核 iT)z_  
v= N!SaK{  
  Subsequent events zD?K>I=  
  随后发生的事件 -^ C=]Medl  
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ubmrlH\d  
`Ps:d^8*P  
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  Going concern @S 7sr-  
  持续关注 }nMPSerE  
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  Management representations zr U{@z$l  
  与管理层的交涉沟通 q]\g,a  
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  Audit finalization and the final review: unadjusted differences gc?#pP  
  审核定稿和最后审查:未经调整的差异 zdp/|"D!  
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9,^_<O@Q  
  6. Reporting Zt3)]sB  
  报告 nO)X!dp}J  
学会计论坛bbs.xuekuaiji.com Y X_ gb/A  
  Appendix mSo_} je(  
  附录 d` [HT``  
  Audit procedure E~AjK'Z  
  审计程序 KW7UUXL  
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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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