论坛风格切换切换到宽版
  • 2414阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 c*`>9mv  
$5L0.$Tj  
  Materiality, true and fair presentation, reasonable assurance lCF `*DM#  
  物质性,真实公平的描述,合理的保证 1xU3#b&2tC  
+n})Y  
  Appointment, removal and resignation of auditors }Z TGi,P c  
  审计人员的的任命、免职和辞职 8?*RIA.a  
c8Q]!p+Yp  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion w_ {,<[#  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A:y.s;<L 0  
2Bk$ lx7  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^ FZ^6*  
  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 J(#mtj>v_  
V:/7f*n7  
  Engagement letter w#N?l!5  
  约定书(委托书) (_r EAEo  
]I/Vbs  
  2. Planning and risk assessment /%4_-Cpm  
  规划和风险评估 9s}Kl($  
SEl#FWR  
  General principles Y F:2>w<  
  一般原则 ri1C-TJM)  
GHF_R,7  
  Plan and perform audits with an attitude of professional skepticism 6DL[ aD  
  持专业的怀疑态度计划和执行审计工作 "4H8A =  
okq[ o90  
  Audit risks = inherent risk ×control risk ×detection risk * MM[u75  
  审计风险=内在风险×控制风险×检查风险 y<XlRTy[}  
+>7$4`Nb2  
  Risk-based approach pPVRsXy  
  基于风险的办法 o{*ay$vA]  
PuxK?bwC  
  Understanding the entity and knowledge of the business ?3Ij*}_O2  
  了解商业的实质和知识 \n9A^v`F/  
M+wt_ _vHf  
  Assessing the risks of material misstatement and fraud 'SLE;_TD  
  评估材料错报和舞弊的风险 M}0eu(_|  
Q,Z*8FH=  
  Materiality (level), tolerable error wA`"\MWm  
  重要性(级别),可容忍误差 4$,,Ppn  
;Qi }{;+  
  Analytical procedures TP1S[`nR  
  分析程序 ,}xbAA#  
&V7>1kD3  
  Planning an audit 2JmZ{  
  规划审计工作 z"DkFvA  
4R>zPEo  
  Audit documentation: working papers NYABmI/0c  
  审计文件:工作底稿  I\\QS.2  
&X`u9 V  
  The work of others rZ_>`}O2  
  其他机构的文件 Lc<eRVNd,  
g8ES8S M  
  Rely on the work of experts 4c~>ci,N?(  
  依靠专家的工作 O`cu_  
IGFGa@C  
  Rely on the work of internal audit |m,VTViv;i  
  依靠内部审计工作 ^TXfsQs  
[O-sVYB  
  3. Internal control \g-j9|0  
  内部控制 !c<wS Q,  
4ZT A>   
  The evaluation of internal control systems <Wl(9$  
  对内部控制系统的评估 |!d"*.Q@F  
:^C'<SY2Gs  
  Tests of control ,6<"  
  控制测试 Jf:,y~mV  
o%M<-l"!/  
  Substantive procedures (time, nature, extent) 7Tf]:4Y"  
  实质性程序(时间,性质,程度) S"snB/  
cJn HW  
  Transaction cycles: revenue, purchases, inventory, etc. tUE'K.-  
  交易周期:收入,采购,库存等。 v4*rPGv  
3Rl,GWK  
]_*S~'x  
  4.Audit evidence h`MdKX$  
  审计证据 icUT<@0  
:ipoD%@  
  Obtain sufficient, appropriate audit evidence y no('1B@  
  获取足够、适当的审计证据 "oc$  
h. hjz?  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5b #QYu  
  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 w,.qCpT$_  
,*,sw:=2  
  The audit of specific items #P2;K dDO  
  审计的具体项目 >tRHNB_  
83 ]PA<R  
  Receivables: confirmation _JGs}aQ  
  应收帐款:确认 "Q+83adY4x  
MW Wu@SY  
  Inventory: counting, cut-off, confirmation of inventory held by third parties y@ vj;3:  
  存货:数量,减值,第三方持有存货的确认  5K56!*Y  
e`U Qz$4!  
  Payables: supplier statement reconciliation, confirmation !FG%2L4?,5  
  应付帐款:供应商的申明一致,确认 >kYp%r 6  
S0@T0y#  
  Bank and cash: bank confirmation fu\s`W6f&  
  银行存款和现金:银行的确认 KI&:9j+M)  
AO 0!liQ  
  Auditing sampling Jj"HpK>[  
  审计抽样 /Ic[N&  
mv Ov<x;l  
5.Review A! 6r/   
  复核 O+ .*lo  
zQuM !.  
  Subsequent events !G=>v e  
  随后发生的事件 ['Z{@9  
y8s=\`~PR  
| 'hLa  
)&1!xF   
DvT+`X?R  
  Going concern NCt~9xS.  
  持续关注 i+(GNcg2  
9R]](g#  
  Management representations sB7" 0M  
  与管理层的交涉沟通 {7#03k  
.)PqN s:  
  Audit finalization and the final review: unadjusted differences cx(2jk}6  
  审核定稿和最后审查:未经调整的差异 r+g jc?Ol  
Lar r}o=  
+l\<?  
  6. Reporting G%hO\EO  
  报告 != zx  
学会计论坛bbs.xuekuaiji.com E 5kF^P  
  Appendix n9}RW;N+u  
  附录 3VP$x@AV  
  Audit procedure wGXwzU  
  审计程序 R^{xwI  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个