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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 Oj_F1. r  
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  Materiality, true and fair presentation, reasonable assurance 4^nHq 4_  
  物质性,真实公平的描述,合理的保证 3="vOSJ6&  
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  Appointment, removal and resignation of auditors WS.g` %  
  审计人员的的任命、免职和辞职 kjdIk9 Y  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion PU1YR;[Fe  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见  Z,O-P9jC  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H]wP \m)  
  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 dV'^K%#  
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  Engagement letter D0kz;X  
  约定书(委托书) %{:pBt:Z  
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  2. Planning and risk assessment xt "-Jmox  
  规划和风险评估 kX}sDvP3  
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  General principles i`];xNR'  
  一般原则 n4 N6]W\5  
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  Plan and perform audits with an attitude of professional skepticism o]qwN:8^  
  持专业的怀疑态度计划和执行审计工作 EK0~ 3HSZ  
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  Audit risks = inherent risk ×control risk ×detection risk !Yn#3c  
  审计风险=内在风险×控制风险×检查风险 _zzNF93Bn  
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  Risk-based approach =OPX9oG  
  基于风险的办法 ~Jw84U{$  
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  Understanding the entity and knowledge of the business 6o9&FU  
  了解商业的实质和知识 2DJg__("  
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  Assessing the risks of material misstatement and fraud o~"Y_dLsW  
  评估材料错报和舞弊的风险 CAom4 Sp'  
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  Materiality (level), tolerable error Ya!e8 3-r  
  重要性(级别),可容忍误差 ,1~zMzw^  
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  Analytical procedures yuJ>xsM  
  分析程序 ~@X3qja  
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  Planning an audit Ef ?|0Gm  
  规划审计工作 )flm3G2u  
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  Audit documentation: working papers !io1~GpKS  
  审计文件:工作底稿 WDV=]D/OE  
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  The work of others 41+WIa L  
  其他机构的文件 .q4$)8[Pg  
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  Rely on the work of experts |4 2;171  
  依靠专家的工作 R)*l)bpZ#  
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  Rely on the work of internal audit 2*#i/SE_  
  依靠内部审计工作 U@n5:d=  
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  3. Internal control BtKor6ba  
  内部控制  *o:J 4'  
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  The evaluation of internal control systems }YM\IPsPu  
  对内部控制系统的评估 Fo;:GX,b  
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  Tests of control 9^?muP<A  
  控制测试 }gt)cOaY  
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  Substantive procedures (time, nature, extent) .sM,U  
  实质性程序(时间,性质,程度) ^EkxZ4*g  
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  Transaction cycles: revenue, purchases, inventory, etc. |s(Ih_Zn  
  交易周期:收入,采购,库存等。 6\I1J= C  
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  4.Audit evidence Sf.OBU1rs  
  审计证据 U/cj_}uX  
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  Obtain sufficient, appropriate audit evidence /QVwZrch  
  获取足够、适当的审计证据 ONDO xXs  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T{m) = (q  
  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 %eIaH!x:  
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  The audit of specific items  ZnzO]  
  审计的具体项目 qnWM  %k  
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  Receivables: confirmation lA 1  
  应收帐款:确认 pnz:<V"Y(  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties B]()  
  存货:数量,减值,第三方持有存货的确认 $ xHtI]T  
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  Payables: supplier statement reconciliation, confirmation U] G D6q  
  应付帐款:供应商的申明一致,确认 (U# Oj"  
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  Bank and cash: bank confirmation EQd<!)HZ  
  银行存款和现金:银行的确认 HQ7g0:-^a>  
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  Auditing sampling !vpXXI4  
  审计抽样 uP r!;'J=  
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5.Review p'%S{v@5((  
  复核 ]d7A|)q  
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  Subsequent events \-[bU6\A\  
  随后发生的事件 |&W4Dk n  
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  Going concern hi/d%lNZ  
  持续关注 >JsVIfAF  
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  Management representations _E'}8.#{  
  与管理层的交涉沟通 1;S?9N_B  
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  Audit finalization and the final review: unadjusted differences z~~pH9=c2  
  审核定稿和最后审查:未经调整的差异 "9QZX[J|*  
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  6. Reporting {,h_T0D^j  
  报告  ,Zb  
学会计论坛bbs.xuekuaiji.com Y%0rji  
  Appendix {J,"iJKop  
  附录 (hZNWQ0  
  Audit procedure &S 66M 2  
  审计程序 ;]m;p,$  
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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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