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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 fTpG>*{p  
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  Materiality, true and fair presentation, reasonable assurance qMEd R;o  
  物质性,真实公平的描述,合理的保证 ^W sgAyCB  
8 AW}7.<5  
  Appointment, removal and resignation of auditors #6a!OQj  
  审计人员的的任命、免职和辞职 -0xo6'mD  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z4 =OR@ h  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y*#xo7#B  
7#wB  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "'t f]s  
  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 rV\G/)xL  
+8xT}mX  
  Engagement letter PK|qiu-O&*  
  约定书(委托书) 4"|3pMr  
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  2. Planning and risk assessment t;Z9p7 rk  
  规划和风险评估 BEax[=&W  
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  General principles Y'000#+  
  一般原则 q~#>MB}".  
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  Plan and perform audits with an attitude of professional skepticism }Tk:?U{  
  持专业的怀疑态度计划和执行审计工作 sCJ|U6Q-  
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  Audit risks = inherent risk ×control risk ×detection risk %AJ9fs4/  
  审计风险=内在风险×控制风险×检查风险 !4<D^ eh  
#yIHr&'oX  
  Risk-based approach IG|u;PH<  
  基于风险的办法 xtCMK1# x  
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  Understanding the entity and knowledge of the business 2!LDrvPP  
  了解商业的实质和知识 KC&XOI %  
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  Assessing the risks of material misstatement and fraud D?%[du:V  
  评估材料错报和舞弊的风险 Wgs6}1b g  
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  Materiality (level), tolerable error ..h@QQ  
  重要性(级别),可容忍误差 <B T18u\  
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  Analytical procedures '4 d4i  
  分析程序 DZmVm['l  
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  Planning an audit tq,^!RSbZ  
  规划审计工作 wEq&O|Vj  
*.eeiSi{  
  Audit documentation: working papers R|}4H*N  
  审计文件:工作底稿 QuMv1)n  
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  The work of others &\ca ? #  
  其他机构的文件 prt(xr4@  
 z9&j  
  Rely on the work of experts Lj|wFV  
  依靠专家的工作 %5+X   
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  Rely on the work of internal audit g||EjCsp  
  依靠内部审计工作 o "0 ~  
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  3. Internal control [z\baL|  
  内部控制 W4av?H  
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  The evaluation of internal control systems !w UznyYwt  
  对内部控制系统的评估 /~s<@<1!X  
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  Tests of control Rs{8vV  
  控制测试 IO&U=-pn &  
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  Substantive procedures (time, nature, extent) A@_>9;   
  实质性程序(时间,性质,程度) VJw7defc  
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  Transaction cycles: revenue, purchases, inventory, etc. GK-P6d  
  交易周期:收入,采购,库存等。 CG@Fn\J  
t zd#9 #  
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  4.Audit evidence y5=,q]Qjk[  
  审计证据 {[:C_Up)f  
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  Obtain sufficient, appropriate audit evidence lijT L-3  
  获取足够、适当的审计证据 #?r|6<4X  
e(0 cz6  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $Bncdf  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 OA6i/3 #8  
2! }F+^8'P  
  The audit of specific items l=" X|t   
  审计的具体项目 +1yi{!j1  
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  Receivables: confirmation xv2c8g~vD  
  应收帐款:确认 ^Os }sJ*5S  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties [O^/"Qk  
  存货:数量,减值,第三方持有存货的确认 Q5dqn"?  
N2 3:+u<)E  
  Payables: supplier statement reconciliation, confirmation ny+r>>3Td  
  应付帐款:供应商的申明一致,确认 ox<&T|  
lr;ubBbT  
  Bank and cash: bank confirmation c\>I0HH;!  
  银行存款和现金:银行的确认 "|J6*s   
12L`Gi  
  Auditing sampling  *p9)5  
  审计抽样 <Qv/# k  
MC,Qv9 m  
5.Review 2DsP "q79k  
  复核 _IOUhMo  
G Wa6FX:/  
  Subsequent events '?m2|9~  
  随后发生的事件 >G"fMOOkW  
*2~WP'~PQd  
_2`b$/)-  
6~ y'  
% X\A|V&  
  Going concern 5Hj/7~ =  
  持续关注 Bca$%3M  
Ebj0 {ZL  
  Management representations x.t&NP^V)  
  与管理层的交涉沟通 j3%Wrt  
yc9!JJMkH  
  Audit finalization and the final review: unadjusted differences kq(><T  
  审核定稿和最后审查:未经调整的差异 =Azk E]   
|[5; dt_U/  
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  6. Reporting :ln| n6X  
  报告 44~ReN}`  
学会计论坛bbs.xuekuaiji.com g8'8"9:xC  
  Appendix |Fze9kZO  
  附录 v, Z]Vqk  
  Audit procedure OMmfTlM%  
  审计程序 HH6H4K3Zj  
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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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