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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 K#GXpj  
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  Materiality, true and fair presentation, reasonable assurance KqN!?anPr  
  物质性,真实公平的描述,合理的保证 GN\8![J  
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  Appointment, removal and resignation of auditors g~~m' ^  
  审计人员的的任命、免职和辞职 n_<mPU  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '"oo;`g7  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iKg75%;t  
CdX`PQ  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^F>4~68d  
  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 pG0!ALT  
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  Engagement letter E9^(0\Z I  
  约定书(委托书) Jz k!K@  
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  2. Planning and risk assessment vGXWwQ.1Tp  
  规划和风险评估 @Ppo &>  
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  General principles Kn']n91m  
  一般原则 <e'P%tG'  
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  Plan and perform audits with an attitude of professional skepticism JYPxd~T/-  
  持专业的怀疑态度计划和执行审计工作 gzor%)C  
hO#H vW  
  Audit risks = inherent risk ×control risk ×detection risk V?=TVI*k  
  审计风险=内在风险×控制风险×检查风险 ^rL ,&rk  
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  Risk-based approach Zotz?j VVr  
  基于风险的办法 ?p(kh^z  
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  Understanding the entity and knowledge of the business <lFdexH"T  
  了解商业的实质和知识 8G Y.){d!l  
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  Assessing the risks of material misstatement and fraud EY]a6@;  
  评估材料错报和舞弊的风险 h9)RJSF4  
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  Materiality (level), tolerable error +i+tp8T+7  
  重要性(级别),可容忍误差 n<E.Em1  
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  Analytical procedures ?gLAWz  
  分析程序 *MI)]S  
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  Planning an audit ( ]OFS;%  
  规划审计工作 qh$X^%g  
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  Audit documentation: working papers e|VJ9|;3  
  审计文件:工作底稿 L7m`HVCt &  
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  The work of others NS Np  
  其他机构的文件 zwnw '  
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  Rely on the work of experts !Vb,zQ  
  依靠专家的工作 q8/ihA6:  
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  Rely on the work of internal audit <9`?Z-lJP  
  依靠内部审计工作 wk@yTTnb  
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  3. Internal control [yC"el6PM  
  内部控制 } %+qP +O\  
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  The evaluation of internal control systems [.a;L">  
  对内部控制系统的评估 r sLc&2F  
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  Tests of control N#UXP5C(  
  控制测试 rCE;'? Y  
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  Substantive procedures (time, nature, extent) { UOhVJy  
  实质性程序(时间,性质,程度) awFhz 6   
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  Transaction cycles: revenue, purchases, inventory, etc. jXWNHIl)@  
  交易周期:收入,采购,库存等。 _jmkl B  
v J-LPTB  
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  4.Audit evidence *0~M  
  审计证据 X Cm\z9F  
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  Obtain sufficient, appropriate audit evidence pqeL%="p;  
  获取足够、适当的审计证据 /VO^5Dnb  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oIR.|=Hk{  
  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 \yG`Sfu2  
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  The audit of specific items GmbIFOT~  
  审计的具体项目 5%P[^}  
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  Receivables: confirmation s^cc@C  
  应收帐款:确认 {i>Jfl]G}  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties # k9 <  
  存货:数量,减值,第三方持有存货的确认 { 5-zyE  
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  Payables: supplier statement reconciliation, confirmation 72,"Cj  
  应付帐款:供应商的申明一致,确认 -\Z `z}D  
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  Bank and cash: bank confirmation 13 a(FG  
  银行存款和现金:银行的确认 HIGNRm  
LwOJ |jA(,  
  Auditing sampling ` 8UWE {  
  审计抽样 l E^*t`+  
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5.Review Qn.[{rw  
  复核 e:OyjG5_  
$KX[Zu%  
  Subsequent events ] H&c'  
  随后发生的事件 6IP$n($2  
h!e2 +4{4{  
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^i'y6J  
HabzCH  
  Going concern =VSkl;(O  
  持续关注 /.$L"u  
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  Management representations M4?8x uC  
  与管理层的交涉沟通 %!y89x=E  
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  Audit finalization and the final review: unadjusted differences 2+'|kt2  
  审核定稿和最后审查:未经调整的差异 n3ZAF'  
hS:j Bp,  
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  6. Reporting ,w2WS \`%  
  报告 @B`Md3$7  
学会计论坛bbs.xuekuaiji.com F P@qh  
  Appendix QaQ'OrP  
  附录 Oq+E6"<y;?  
  Audit procedure %{C)1*M7  
  审计程序 O>V(cmqE`  
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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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