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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 ,of]J|  
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  Materiality, true and fair presentation, reasonable assurance <?YA,"~  
  物质性,真实公平的描述,合理的保证 %]!adro~  
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  Appointment, removal and resignation of auditors ~O{W;Cyh  
  审计人员的的任命、免职和辞职 +TH3&H5I_A  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;$7v%Ls=  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `N}d}O8   
>^=gDJ\a  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A?8\Y{FQ  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 } #Doy{T  
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  Engagement letter dQD$K|aUp  
  约定书(委托书) 9C/MRmv`  
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  2. Planning and risk assessment RP! X8~8  
  规划和风险评估 ^ q ?1U?4  
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  General principles ^z~~VBv  
  一般原则 oZN'H T  
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  Plan and perform audits with an attitude of professional skepticism 'H|~u&?  
  持专业的怀疑态度计划和执行审计工作 &J$##B  
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  Audit risks = inherent risk ×control risk ×detection risk \K7t'20  
  审计风险=内在风险×控制风险×检查风险 _fn1)  
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  Risk-based approach SJk>Jt=  
  基于风险的办法 $i#?v  
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  Understanding the entity and knowledge of the business irKIy  
  了解商业的实质和知识 ;h Hi@Z 9  
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  Assessing the risks of material misstatement and fraud .TpsJXF  
  评估材料错报和舞弊的风险 BMFF=  
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  Materiality (level), tolerable error c?E{fD"Fc3  
  重要性(级别),可容忍误差 =rFN1M/n{E  
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  Analytical procedures X(*!2uS  
  分析程序 I4t*?  
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  Planning an audit d ~`V7B2Y  
  规划审计工作 t Rm+?  
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  Audit documentation: working papers W\cjdd  
  审计文件:工作底稿 gb" 4B%Hm  
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  The work of others ] Oeh=gq  
  其他机构的文件 S,jZ3^  
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  Rely on the work of experts /M=3X||  
  依靠专家的工作 56}X/u  
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  Rely on the work of internal audit }m- "8\_D  
  依靠内部审计工作 [}z,J"Un  
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  3. Internal control ~h$wH{-U#  
  内部控制 %*}Y6tl'|  
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  The evaluation of internal control systems F@YKFk+a  
  对内部控制系统的评估 pUYM}&dX  
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  Tests of control viX +|A4gJ  
  控制测试  P8Qyhc  
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  Substantive procedures (time, nature, extent) !l@zT}i??  
  实质性程序(时间,性质,程度) (s<s@`  
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  Transaction cycles: revenue, purchases, inventory, etc. xc @Ss[  
  交易周期:收入,采购,库存等。 8\.b4FNJ  
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  4.Audit evidence Z4b||  
  审计证据 }H> ^o9  
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  Obtain sufficient, appropriate audit evidence p'_%aVm7  
  获取足够、适当的审计证据 qet>1<  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #%0Bx3uM  
  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 KngTc(^_D  
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  The audit of specific items ').}Nz  
  审计的具体项目 ^TY ;Zp  
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  Receivables: confirmation ED>prE0  
  应收帐款:确认 Q4*?1`IsR  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties "TyJP[/  
  存货:数量,减值,第三方持有存货的确认 w'MGA  
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  Payables: supplier statement reconciliation, confirmation ~}EMk3  
  应付帐款:供应商的申明一致,确认 .IBp\7W!?E  
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  Bank and cash: bank confirmation -VxTx^)>  
  银行存款和现金:银行的确认 y;w x?1)  
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  Auditing sampling a7zcIwk '{  
  审计抽样 NX`*%K  
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5.Review (wIzat  
  复核  McH>"`  
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  Subsequent events 00v&lQBW  
  随后发生的事件 x3jb%`o#!  
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  Going concern z%MW!x  
  持续关注 .+7;)K   
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  Management representations  ]#7zk9  
  与管理层的交涉沟通 w(kf  
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  Audit finalization and the final review: unadjusted differences ];.pK  
  审核定稿和最后审查:未经调整的差异 &j(+/ ;A  
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  6. Reporting  $o$ maA0  
  报告 rSXh;\MfB4  
学会计论坛bbs.xuekuaiji.com MZ Aij  
  Appendix hX `}Q4(k  
  附录 }|PY!O  
  Audit procedure }*.0N;;C  
  审计程序 .>Ljnk  
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离线545004760

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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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