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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 Y,?rykRj  
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  Materiality, true and fair presentation, reasonable assurance Pg5 1}{  
  物质性,真实公平的描述,合理的保证 514;!Q4K  
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  Appointment, removal and resignation of auditors "Sl";.   
  审计人员的的任命、免职和辞职 #VD[\#  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yay{lP}b"  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j5tA!o  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AOeptv^k3}  
  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 wz;IKdk[  
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  Engagement letter <0pBu7a  
  约定书(委托书) Haiuf)a  
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  2. Planning and risk assessment y1f&+y9e  
  规划和风险评估 OZ0q6"  
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  General principles N3i}>Q)B  
  一般原则 "<NQ2Vr]5  
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  Plan and perform audits with an attitude of professional skepticism l[.RnM[v  
  持专业的怀疑态度计划和执行审计工作 03[(dRK>=  
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  Audit risks = inherent risk ×control risk ×detection risk *cJ GrLC  
  审计风险=内在风险×控制风险×检查风险  >Xh 9{/o  
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  Risk-based approach ;L++H5Kz6  
  基于风险的办法 ,H\EPmNHK  
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  Understanding the entity and knowledge of the business G5?Dt-;I  
  了解商业的实质和知识 \Ua"gS2L  
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  Assessing the risks of material misstatement and fraud Q]A;VNx  
  评估材料错报和舞弊的风险 }n oI2.-#  
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  Materiality (level), tolerable error 8E ^yHd4Y  
  重要性(级别),可容忍误差 #8QQZdC8`  
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  Analytical procedures PL[7|_%  
  分析程序 S2h?Q $e3  
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  Planning an audit },e f(  
  规划审计工作 l+Uy  
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  Audit documentation: working papers sJ{NbN~`I  
  审计文件:工作底稿 -!k"*P  
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  The work of others 98x]x:mgI_  
  其他机构的文件 N{ @B@]  
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  Rely on the work of experts n PD5/xW  
  依靠专家的工作 inBBU[Sl  
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  Rely on the work of internal audit MyXgp>?~T  
  依靠内部审计工作 ECWn/4Aws  
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  3. Internal control jqh d<w  
  内部控制 VZ 5EV'D8!  
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  The evaluation of internal control systems RU|{'zC\v  
  对内部控制系统的评估 qe8dpI;  
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  Tests of control 8A~5@  
  控制测试 !'Q/9%g  
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  Substantive procedures (time, nature, extent) lED-Jo2  
  实质性程序(时间,性质,程度) xv4_q-r[  
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  Transaction cycles: revenue, purchases, inventory, etc. Q-k{Lqa-  
  交易周期:收入,采购,库存等。 ,W;\6"Iwx'  
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  4.Audit evidence }SR}ET&z  
  审计证据 C: @T5m  
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  Obtain sufficient, appropriate audit evidence -{dsl|Dl  
  获取足够、适当的审计证据 (iXo\y`z  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^p ?O1qTg  
  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 M^JRHpTn  
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  The audit of specific items j'Z}; 3y  
  审计的具体项目 NHG+l)y:  
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  Receivables: confirmation $@<qaR{t\  
  应收帐款:确认 6Lk<VpAa  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties -]\cUQ0  
  存货:数量,减值,第三方持有存货的确认 L s6P< "V  
5}@6euT5$  
  Payables: supplier statement reconciliation, confirmation B:Ec(USe  
  应付帐款:供应商的申明一致,确认 5RCZv\Wd&  
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  Bank and cash: bank confirmation {h5 S=b  
  银行存款和现金:银行的确认 :SjTkfU  
P#H|at  
  Auditing sampling I?nj_ as  
  审计抽样 m_{OCHS+  
,y@`wq>O  
5.Review c |OIUc  
  复核 O*^=  
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  Subsequent events ij i<+oul  
  随后发生的事件 (ds-p[`[m  
g"gh2#!D  
N% /if  
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V~ph1Boz2  
  Going concern HO%atE$>  
  持续关注 -S5M>W.Qb{  
9|#YKO\\i  
  Management representations +Gv{Apd"  
  与管理层的交涉沟通 %"Tn=fZIF  
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  Audit finalization and the final review: unadjusted differences ^{\gD23  
  审核定稿和最后审查:未经调整的差异 VU6nu4   
# hvLv  
7 \) OWp  
  6. Reporting +NL^/y<;  
  报告 PF5;2  
学会计论坛bbs.xuekuaiji.com gn"Y?IZ?  
  Appendix R SEo'2  
  附录 z'N_9=  
  Audit procedure ;O` \rP5w  
  审计程序 _q*4+x  
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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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