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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 XC O8A\  
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  Materiality, true and fair presentation, reasonable assurance p 8Z;QH*  
  物质性,真实公平的描述,合理的保证 ]ZNFrpq  
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  Appointment, removal and resignation of auditors F_4Et  
  审计人员的的任命、免职和辞职 l+X\>,  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7OS i2  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8q; aCtei  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `7[!bCl  
  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 <2~DI0pp(  
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  Engagement letter RL fQT_V  
  约定书(委托书) "bQi+@  
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  2. Planning and risk assessment [70 5[  
  规划和风险评估 @.`k2lxGd~  
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  General principles Ex skd}  
  一般原则 (]PH2<3t  
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  Plan and perform audits with an attitude of professional skepticism D0z[h(m  
  持专业的怀疑态度计划和执行审计工作 4;eD}g  
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  Audit risks = inherent risk ×control risk ×detection risk 'f CSP|  
  审计风险=内在风险×控制风险×检查风险 dczSW ]%  
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  Risk-based approach kE| x'(x  
  基于风险的办法 p1 ("  
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  Understanding the entity and knowledge of the business 1}+b4 "7]  
  了解商业的实质和知识 Wh~,?}laj  
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  Assessing the risks of material misstatement and fraud VL'wrgk  
  评估材料错报和舞弊的风险 C ,|9VH  
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  Materiality (level), tolerable error o[i*i<jv-  
  重要性(级别),可容忍误差 5%}!z~8Y4  
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  Analytical procedures A}&YK,$5ED  
  分析程序 b#R$P]dr=  
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  Planning an audit "S*@._   
  规划审计工作 oN%zpz;OR  
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  Audit documentation: working papers %~8f0B|im  
  审计文件:工作底稿 oe0YxSauL  
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  The work of others ~*<`PDO?  
  其他机构的文件 .D\oKhV(  
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  Rely on the work of experts zmL VFGnS  
  依靠专家的工作 po,U e>n/  
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  Rely on the work of internal audit 0C  K  
  依靠内部审计工作 # ,eC&X45  
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  3. Internal control 8eYEi  
  内部控制 p<}y'7(  
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  The evaluation of internal control systems \NEk B&^n  
  对内部控制系统的评估 g j]8/~lr  
K2e *AE*  
  Tests of control 7YK6e  
  控制测试 |5X59! JL  
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  Substantive procedures (time, nature, extent) C=v+e%)x@  
  实质性程序(时间,性质,程度) !H{>c@i  
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  Transaction cycles: revenue, purchases, inventory, etc. DT)] [V^w  
  交易周期:收入,采购,库存等。 9=}[~V n  
:@ VCKq!  
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  4.Audit evidence d_0(;'  
  审计证据 \i@R5v=zL  
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  Obtain sufficient, appropriate audit evidence ?%Tx% dB  
  获取足够、适当的审计证据 AI#.+PrC{/  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $Bl51Vj N  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 O>a1S*mxP  
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  The audit of specific items t u{ ~:Z(  
  审计的具体项目 (C"q-0?n  
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  Receivables: confirmation c00rq ~<K  
  应收帐款:确认 N-knhA  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties / x$JY\cq`  
  存货:数量,减值,第三方持有存货的确认 N5ZO pRH{  
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  Payables: supplier statement reconciliation, confirmation }1~9i'o%Z  
  应付帐款:供应商的申明一致,确认 (xVx|:R[<H  
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  Bank and cash: bank confirmation /j4G}  
  银行存款和现金:银行的确认 (w5cp!qW9J  
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  Auditing sampling XM*5I 4V  
  审计抽样 v1X[/\;U  
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5.Review 9+s&|XS*  
  复核 L?N-uocT  
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  Subsequent events QRBx}!:NZ#  
  随后发生的事件 qQG? k~r  
4; CI< & S  
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  Going concern l 'wu-  
  持续关注 l"nS +z  
~LV]cX2J(  
  Management representations xT*c##  
  与管理层的交涉沟通 `67i1w`  
#{J~ km/  
  Audit finalization and the final review: unadjusted differences nK?S2/o#A  
  审核定稿和最后审查:未经调整的差异 4 l-Urn Z  
j3/6hE>  
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  6. Reporting YW/ V}C'>  
  报告 -)')PV_+  
学会计论坛bbs.xuekuaiji.com /_{ZWLi(  
  Appendix ~M} K]Li  
  附录 Ry]9n.y  
  Audit procedure 0:u:#))1  
  审计程序 =mZYBm,I Q  
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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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