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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 B~u_zZE  
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  Materiality, true and fair presentation, reasonable assurance _uO#0 )l  
  物质性,真实公平的描述,合理的保证 | 3`qT#p{  
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  Appointment, removal and resignation of auditors ; -RhI_  
  审计人员的的任命、免职和辞职 Y"uFlHN&i  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @x@ w<e%  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J L9d&7-  
O^ ]I>A#d  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %}=$HwN)  
  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 {tE/Jv $  
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  Engagement letter a.5s5g)8  
  约定书(委托书) 2.2Z'$W  
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  2. Planning and risk assessment fJ Ch  
  规划和风险评估 L-d8bA  
$p4 a NC  
  General principles OvPy+I  
  一般原则 Y\ T*8\h_[  
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  Plan and perform audits with an attitude of professional skepticism Yi[dS`,d  
  持专业的怀疑态度计划和执行审计工作 Uc0AsUu}?  
@2_s;!K  
  Audit risks = inherent risk ×control risk ×detection risk $ Yz &x%Lb  
  审计风险=内在风险×控制风险×检查风险 (Df<QC`0v  
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  Risk-based approach |?Q(4(D`*  
  基于风险的办法 {I 7pk6Qd  
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  Understanding the entity and knowledge of the business g]xZ^M+  
  了解商业的实质和知识 l@*/1O)v  
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  Assessing the risks of material misstatement and fraud 3i(k6)H$4  
  评估材料错报和舞弊的风险 U8-9^}DBA  
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  Materiality (level), tolerable error n@L!{zY  
  重要性(级别),可容忍误差 U>;itHW/  
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  Analytical procedures l``1^&K  
  分析程序 ):78GVp  
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  Planning an audit 6sy%KO*A  
  规划审计工作 [/uKo13  
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  Audit documentation: working papers qd|*vE  
  审计文件:工作底稿 X}z KV  
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  The work of others #>'1oC{  
  其他机构的文件 .%wEuqW=0  
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  Rely on the work of experts rF0zGNH  
  依靠专家的工作 !CBx$1z  
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  Rely on the work of internal audit -N\{QX1Yd  
  依靠内部审计工作 |> 3a9]  
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  3. Internal control /#G"'U/  
  内部控制 l!AZ$IV  
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  The evaluation of internal control systems PYHm6'5BtB  
  对内部控制系统的评估 T4!]^_t^  
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  Tests of control Ok`U*j  
  控制测试 hTG d Uw]  
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  Substantive procedures (time, nature, extent) UiZ61lw  
  实质性程序(时间,性质,程度) Jj6kZK  
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  Transaction cycles: revenue, purchases, inventory, etc. ~$\j$/A8/  
  交易周期:收入,采购,库存等。 X3m?zQbhv  
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  4.Audit evidence c&Zm>Qo[  
  审计证据 G>RYQ{O  
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  Obtain sufficient, appropriate audit evidence *i?qOv /=>  
  获取足够、适当的审计证据 YqJIp. Z  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CXQ ?P  
  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`\  
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  The audit of specific items :9h8q"T  
  审计的具体项目 &"kx (B  
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  Receivables: confirmation Q~@8t"P  
  应收帐款:确认 O^xt  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 7}x-( {bqy  
  存货:数量,减值,第三方持有存货的确认 @iP6 N  
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  Payables: supplier statement reconciliation, confirmation "|G,P-5G"  
  应付帐款:供应商的申明一致,确认 5->PD p  
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  Bank and cash: bank confirmation f!J^vDl  
  银行存款和现金:银行的确认 $F-XXBp  
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  Auditing sampling aOD"z7}U  
  审计抽样 y%,BDyK  
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5.Review 5VTbW   
  复核 2bJF lxEU  
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  Subsequent events fA8+SaXW%  
  随后发生的事件 _)l %-*Z7p  
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19.cf 3Dh  
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  Going concern 1 ~7_!  
  持续关注 :65HMWy.  
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  Management representations 4PWr;&  
  与管理层的交涉沟通 ]p!J]YV ]0  
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  Audit finalization and the final review: unadjusted differences ':V_V. :  
  审核定稿和最后审查:未经调整的差异 DOerSh_0W  
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  6. Reporting iW?9oe  
  报告 QP B"E W  
学会计论坛bbs.xuekuaiji.com  <yS"c5D6  
  Appendix [!&k?.*;<  
  附录  z\tJ~  
  Audit procedure a+/|O*>#  
  审计程序 zcKC5vqb  
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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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