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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 ;t.SiA  
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  Materiality, true and fair presentation, reasonable assurance x!Z:K5%O  
  物质性,真实公平的描述,合理的保证 WLg6-@kxXs  
9}K(Q=  
  Appointment, removal and resignation of auditors # u}v7{4  
  审计人员的的任命、免职和辞职 gb!@OZ c  
@&nx;K6h  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion w>H%[\Qs  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2?#y |/  
D=5t=4^H(  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior - s?dzX  
  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 .N2nJ/   
$sd3h\P&R  
  Engagement letter ,d9%Ce.$2  
  约定书(委托书) v*C+U$_3\1  
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  2. Planning and risk assessment W TXD4}  
  规划和风险评估 /iuUUCk   
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  General principles O+{pF.P#V  
  一般原则 ]yj4~_&O  
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  Plan and perform audits with an attitude of professional skepticism S*2L4Uj`|  
  持专业的怀疑态度计划和执行审计工作 fl5UY$a2-  
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  Audit risks = inherent risk ×control risk ×detection risk H3UX{|[  
  审计风险=内在风险×控制风险×检查风险 ~P"!DaAf  
bJG!)3cx  
  Risk-based approach Se;?j-  
  基于风险的办法 WwCK  K  
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  Understanding the entity and knowledge of the business 84hi, S5P  
  了解商业的实质和知识 V,|Bzcz  
k#IS ,NKE  
  Assessing the risks of material misstatement and fraud <'o'H  
  评估材料错报和舞弊的风险 3[|:sa8?s  
N%n1>!X)!  
  Materiality (level), tolerable error IgHs&=  
  重要性(级别),可容忍误差 2]_4&mU  
 }]n>A  
  Analytical procedures m_r@t*  
  分析程序 Up!ZCZ$RC  
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  Planning an audit 1O'*X  
  规划审计工作 2RSHB o  
0T{c:m~QXe  
  Audit documentation: working papers 98b9%Z'2f  
  审计文件:工作底稿 OH!$5FEc  
xi1N? pP  
  The work of others jr#g>7yM  
  其他机构的文件  n_xa)  
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  Rely on the work of experts nY"rqILX?  
  依靠专家的工作 !e#I4,fn  
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  Rely on the work of internal audit \0^rJ1*  
  依靠内部审计工作 M|Lw`?T  
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  3. Internal control yTq(x4]  
  内部控制 Cr V2 V)|G  
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  The evaluation of internal control systems 1 ">d|oC  
  对内部控制系统的评估 )kY _"= d  
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  Tests of control <p L;-  
  控制测试 r3BDq  
n[MIa]dK  
  Substantive procedures (time, nature, extent) u=v%7c2Mx}  
  实质性程序(时间,性质,程度) )o'U0rAx|a  
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  Transaction cycles: revenue, purchases, inventory, etc. $E9daUt8"J  
  交易周期:收入,采购,库存等。 "ZJ1`R=Mj  
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  4.Audit evidence yK>0[6l  
  审计证据 K^cWj_a"  
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  Obtain sufficient, appropriate audit evidence pD}VB6=  
  获取足够、适当的审计证据 :9rhv{6Wp  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations lA Ck$E  
  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 [nPzh Xs  
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  The audit of specific items :86luLFm  
  审计的具体项目 (h@yA8>n  
W|-N>,G  
  Receivables: confirmation 3EW f|6RI  
  应收帐款:确认 XpAq=p0;  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties D'sboOY  
  存货:数量,减值,第三方持有存货的确认 E_gDwWot  
_]~ ht H  
  Payables: supplier statement reconciliation, confirmation { d2f)ra.  
  应付帐款:供应商的申明一致,确认 neY=:9  
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  Bank and cash: bank confirmation Ag-?6v  
  银行存款和现金:银行的确认 'B<qG<>  
MCrO]N($b  
  Auditing sampling }$k`[ivBx(  
  审计抽样 SeJFZ0p  
D@b<}J>0'  
5.Review xP/1@6]_Je  
  复核 f$S QhK5`  
I9G*iu=U   
  Subsequent events b\Xu1>  
  随后发生的事件 4ysdna\+  
Z"% O&O  
1PTu3o&3  
:mtw}H 'F8  
!9<RWNKV)Y  
  Going concern 1q233QSW)  
  持续关注 ?VN]0{JSp  
-x%`Wv@L  
  Management representations (7jB_ p%  
  与管理层的交涉沟通 =wR]X*Pan  
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  Audit finalization and the final review: unadjusted differences at(p,+ %  
  审核定稿和最后审查:未经调整的差异 .gkPG'm[  
$}nUK~$GSv  
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  6. Reporting ,vdP #:  
  报告 q fH~hg  
学会计论坛bbs.xuekuaiji.com ${?exnb$  
  Appendix k| cI!   
  附录 cxJK>%84  
  Audit procedure _} 9R}  
  审计程序 6ewOZ,"j"4  
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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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