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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 pRR1k?  
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  Materiality, true and fair presentation, reasonable assurance *rKj%Me  
  物质性,真实公平的描述,合理的保证 QguRU|y  
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  Appointment, removal and resignation of auditors =u\W {1  
  审计人员的的任命、免职和辞职 &[ oW"Q{  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D+4oV6}~  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P+ ejyl,  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;OC~,?O5  
  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 ZkWX4?&OMt  
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  Engagement letter hk*@<ff  
  约定书(委托书) iA.:{^_)09  
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  2. Planning and risk assessment +"}#4  
  规划和风险评估 `L~gERW#  
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  General principles s!73To}>  
  一般原则 ,8.Fd|#L  
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  Plan and perform audits with an attitude of professional skepticism B1^9mV'O  
  持专业的怀疑态度计划和执行审计工作 MS5X#B  
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  Audit risks = inherent risk ×control risk ×detection risk r+%$0eB1^  
  审计风险=内在风险×控制风险×检查风险 kB#;s  
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  Risk-based approach ]v2%hX  
  基于风险的办法 cnw?3/J  
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  Understanding the entity and knowledge of the business E;1QD/E$  
  了解商业的实质和知识 >DM^/EAG{  
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  Assessing the risks of material misstatement and fraud q%S^3C&  
  评估材料错报和舞弊的风险 r;n^\[Ov0,  
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  Materiality (level), tolerable error 6Pp3*O`/V  
  重要性(级别),可容忍误差 /Fj*sS8  
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  Analytical procedures to9X2^  
  分析程序 }Y~<|vZ  
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  Planning an audit 0{^ 0>H0  
  规划审计工作 zp'Vn7  
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  Audit documentation: working papers m!- R}PQC  
  审计文件:工作底稿 pQ,|l$^m  
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  The work of others =w;~1i% .k  
  其他机构的文件 *-eDU T|O  
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  Rely on the work of experts b 3NEYn  
  依靠专家的工作 b[U;P=;=  
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  Rely on the work of internal audit Xk>YiV",?  
  依靠内部审计工作 -|DBO0q  
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  3. Internal control cj;k{ Moc  
  内部控制 <SKzCp\  
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  The evaluation of internal control systems d_1uv_P  
  对内部控制系统的评估 230ijq3Y G  
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  Tests of control $y_P14  
  控制测试 Ghf/IXq#  
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  Substantive procedures (time, nature, extent) {i"t h(J$  
  实质性程序(时间,性质,程度) >F5E^DY  
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  Transaction cycles: revenue, purchases, inventory, etc. $tqr+1P  
  交易周期:收入,采购,库存等。 ,a34=,  
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  4.Audit evidence cGM?r}zJ  
  审计证据 i%GNm D  
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  Obtain sufficient, appropriate audit evidence ' OXL'_Xl  
  获取足够、适当的审计证据 exxH0^  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w 6  
  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 cU_:l.b  
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  The audit of specific items B8`!A  
  审计的具体项目 X:JU#sI  
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  Receivables: confirmation ja&S^B^@  
  应收帐款:确认 @(CJT -Ak  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties YBupC!R  
  存货:数量,减值,第三方持有存货的确认 kYZj^tR  
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  Payables: supplier statement reconciliation, confirmation 9Pql\]9"o  
  应付帐款:供应商的申明一致,确认 3of0f{ZTj  
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  Bank and cash: bank confirmation z7!@^!r  
  银行存款和现金:银行的确认 rqTsKrLe  
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  Auditing sampling  $ucmE  
  审计抽样 f {j`d&|  
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5.Review m't8\fo^w  
  复核 .cK<jF@'  
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  Subsequent events 8SN4E  
  随后发生的事件 LMaY}m>  
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  Going concern _F`RwBOjs  
  持续关注 xM_+vN *(  
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  Management representations UIo jXR<  
  与管理层的交涉沟通 IoCi(N;  
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  Audit finalization and the final review: unadjusted differences F.iJz4ya_  
  审核定稿和最后审查:未经调整的差异 &%;K_asV;  
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  6. Reporting S\0?~l"}  
  报告 do DpTwvh  
学会计论坛bbs.xuekuaiji.com y eWB.M~X  
  Appendix )\+1*R|H}  
  附录 <_#a%+5d  
  Audit procedure ]SL0Mn g8  
  审计程序 6Ao{Aej |  
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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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