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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 v!Z9T  
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  Materiality, true and fair presentation, reasonable assurance mZyTo/\0  
  物质性,真实公平的描述,合理的保证 6* 7&X#gG  
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  Appointment, removal and resignation of auditors l.$#IE  
  审计人员的的任命、免职和辞职 cx}-tj"m-  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x#D=?/~/Kv  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "RL b wm~  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Rd)QVEk>SD  
  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 cht#~d  
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  Engagement letter `Z-`-IL  
  约定书(委托书)  s25012  
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  2. Planning and risk assessment Pp2 ) P7  
  规划和风险评估 Npq bxb  
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  General principles ]_s]Q_+E  
  一般原则 KXJHb{?  
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  Plan and perform audits with an attitude of professional skepticism '#PT C,0UJ  
  持专业的怀疑态度计划和执行审计工作 (agdgy:#  
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  Audit risks = inherent risk ×control risk ×detection risk !_@%/I6  
  审计风险=内在风险×控制风险×检查风险 `c(@WK4  
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  Risk-based approach !T*izMX}  
  基于风险的办法 AN@Vos Cu  
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  Understanding the entity and knowledge of the business 7F.,Xvw&@  
  了解商业的实质和知识 q`P:PRgM  
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  Assessing the risks of material misstatement and fraud :R)IaJ6)  
  评估材料错报和舞弊的风险 #_d%hr~d  
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  Materiality (level), tolerable error qb Q> z+c  
  重要性(级别),可容忍误差 ]l%j>Vb!L  
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  Analytical procedures x>^S..K}L%  
  分析程序 Gkl#s7'  
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  Planning an audit c\Dv3bF  
  规划审计工作  X_lNnk  
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  Audit documentation: working papers uyj5}F+O  
  审计文件:工作底稿 rhrlEf@  
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  The work of others am}zOr\  
  其他机构的文件 v,jU9D \  
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  Rely on the work of experts =F9-,"EAI  
  依靠专家的工作 wQ5__"D  
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  Rely on the work of internal audit CVm*Q[5s"  
  依靠内部审计工作 $Ix^Rm9c  
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  3. Internal control /=N`P &R#  
  内部控制 %X3T<3<  
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  The evaluation of internal control systems (~jOtUyT  
  对内部控制系统的评估 PJ'l:IU  
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  Tests of control ~L2Fo~fw  
  控制测试 8L:0Wp  
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  Substantive procedures (time, nature, extent) <%5ny!]  
  实质性程序(时间,性质,程度) iY="M_kQ_  
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  Transaction cycles: revenue, purchases, inventory, etc. W+QI D/  
  交易周期:收入,采购,库存等。 VD4(  
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  4.Audit evidence j'Fni4;  
  审计证据 ,-):&V:jF  
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  Obtain sufficient, appropriate audit evidence ~Y{K ^:wN^  
  获取足够、适当的审计证据 uB\A8zC  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [Mx+t3M  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 7*sB"_U2  
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  The audit of specific items hQ9VcS6=gD  
  审计的具体项目 8O ]$)E  
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  Receivables: confirmation {J[0UZ6  
  应收帐款:确认 |.YL 2\  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties dP82bk/e  
  存货:数量,减值,第三方持有存货的确认 7>#74 oy  
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  Payables: supplier statement reconciliation, confirmation xu3qX"  
  应付帐款:供应商的申明一致,确认 v''$qMQ)  
9B P-Iet  
  Bank and cash: bank confirmation 4oJ0,u  
  银行存款和现金:银行的确认 `U(FdT  
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  Auditing sampling qTG/7tn "  
  审计抽样 Wa  wOap  
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5.Review A," u~6Bn  
  复核 LKhUqW  
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  Subsequent events 8/k* "^3  
  随后发生的事件 PAJt M  
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  Going concern |Gz(q4  
  持续关注 ,#nyEE  
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  Management representations #}o*1  
  与管理层的交涉沟通 +ps(9O/B>  
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  Audit finalization and the final review: unadjusted differences F.4xi+S_  
  审核定稿和最后审查:未经调整的差异 ^)TZHc2a[  
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  6. Reporting D/v?nW  
  报告 ta %yQd7  
学会计论坛bbs.xuekuaiji.com U 1 vZ r{\  
  Appendix w~Aw?75 t  
  附录 "_W[X  
  Audit procedure f-^JI*hj  
  审计程序 %AaZc=a[c  
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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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