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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 :eH*biXy}2  
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  Materiality, true and fair presentation, reasonable assurance ^y,Ex;6o  
  物质性,真实公平的描述,合理的保证 w$)NW57[|  
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  Appointment, removal and resignation of auditors 04j]W]8#  
  审计人员的的任命、免职和辞职 S|jE1v"L  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i?3~Gog  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aAbK{=/y_!  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JI3x^[(Z  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ,J$XVvwxF  
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  Engagement letter >fq]c  
  约定书(委托书) =,Zkg(M  
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  2. Planning and risk assessment &FpoMW  
  规划和风险评估 q+Ec|Xd e  
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  General principles =#Z+WD-E  
  一般原则 ke)}JU^"  
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  Plan and perform audits with an attitude of professional skepticism C>:,\=y%  
  持专业的怀疑态度计划和执行审计工作 QM) ob  
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  Audit risks = inherent risk ×control risk ×detection risk cr`NHl/XF  
  审计风险=内在风险×控制风险×检查风险 sU$<v( `"  
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  Risk-based approach j[RY    
  基于风险的办法 &}rmDx  
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  Understanding the entity and knowledge of the business !jTxMf  
  了解商业的实质和知识 `9Rj;^NJ  
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  Assessing the risks of material misstatement and fraud <\'aUfF v  
  评估材料错报和舞弊的风险 fq[1|Q  
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  Materiality (level), tolerable error Y-s 6Z \  
  重要性(级别),可容忍误差 wVm QE  
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  Analytical procedures ujf]@L?  
  分析程序 ZVyJ%"(E  
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  Planning an audit R xA:>yOPn  
  规划审计工作 }rQ0*h  
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  Audit documentation: working papers N[zR%(YS  
  审计文件:工作底稿 ;U&~ tpd  
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  The work of others @b9qBJfQ  
  其他机构的文件 }3/|;0j$  
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  Rely on the work of experts H oO1_{q"  
  依靠专家的工作 *AG01# ZF  
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  Rely on the work of internal audit bcYGkvGbO  
  依靠内部审计工作 Sw.Kl 0M  
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  3. Internal control O& 1z-  
  内部控制 oi7Y?hTj  
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  The evaluation of internal control systems 5p>rQq 0  
  对内部控制系统的评估 f%/6kz  
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  Tests of control P#9Pq,I  
  控制测试 C'6c,  
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  Substantive procedures (time, nature, extent) "#8I &xZK  
  实质性程序(时间,性质,程度) tkP& =$  
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  Transaction cycles: revenue, purchases, inventory, etc. XG!^[ ZDs  
  交易周期:收入,采购,库存等。 #!C|~=  
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  4.Audit evidence o]B2^Yq;x  
  审计证据 Ie}7#>S  
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  Obtain sufficient, appropriate audit evidence lXRB"z  
  获取足够、适当的审计证据 eB9F35[  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations  N>w+YFM  
  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 ^ f[^.k$3d  
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  The audit of specific items  ;!j/t3#a  
  审计的具体项目 +4F; m_G6  
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  Receivables: confirmation \Rw^&;\1  
  应收帐款:确认 l%qfaU2  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties xLP8*lvy  
  存货:数量,减值,第三方持有存货的确认 69 J4p=c,  
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  Payables: supplier statement reconciliation, confirmation E(*S]Z[  
  应付帐款:供应商的申明一致,确认 p.5 *`, )  
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  Bank and cash: bank confirmation G+t zp&G@  
  银行存款和现金:银行的确认 | Pqs)Mb]  
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  Auditing sampling AD >/#Ul  
  审计抽样 p7L6~I N  
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5.Review }tJMnq/m($  
  复核 x[R?hS,0 t  
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  Subsequent events X{iidTW`xv  
  随后发生的事件 fVYv 2  
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  Going concern z=4E#y `?U  
  持续关注 qc3?Aplj  
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  Management representations #2+hu^Q-  
  与管理层的交涉沟通 <)+;Bg  
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  Audit finalization and the final review: unadjusted differences Q;@w\_ OR  
  审核定稿和最后审查:未经调整的差异 J?Rp  
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  6. Reporting R%JEx3)0m  
  报告 n&8N`!^o  
学会计论坛bbs.xuekuaiji.com xRF_'|e  
  Appendix  c70B  
  附录 z.W1Za  
  Audit procedure tfv@ )9  
  审计程序 7>gW2 m  
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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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