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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 g)_e]&  
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  Materiality, true and fair presentation, reasonable assurance R@6zG Z1  
  物质性,真实公平的描述,合理的保证 SOi*SwQ8  
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  Appointment, removal and resignation of auditors OQ>x5?um  
  审计人员的的任命、免职和辞职 1I<rXY(a`  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]) rrG/3  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w[ !^;#  
5KDGSo  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior  ?kZT I (  
  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 >b6-OFJx  
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  Engagement letter `> ?ra-  
  约定书(委托书) &b?LP]   
LX@/RAd vz  
  2. Planning and risk assessment lI-L` x  
  规划和风险评估 5K<5kHpvJ{  
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  General principles B]Y}Hu  
  一般原则 N\#MwLm  
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  Plan and perform audits with an attitude of professional skepticism y6IXdW  
  持专业的怀疑态度计划和执行审计工作 FcRW;e8-  
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  Audit risks = inherent risk ×control risk ×detection risk q*7zx_ o  
  审计风险=内在风险×控制风险×检查风险 ;IVDr:  
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  Risk-based approach t7m>A-I  
  基于风险的办法 sp5eVAd  
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  Understanding the entity and knowledge of the business |ZCn`9hvn  
  了解商业的实质和知识 &p}$J )q  
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  Assessing the risks of material misstatement and fraud xZQg'IT  
  评估材料错报和舞弊的风险 5o6>T!  
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  Materiality (level), tolerable error Yb /i{@AJ  
  重要性(级别),可容忍误差 GHsilba  
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  Analytical procedures ??i,Vr@)w  
  分析程序 |R56ho5C  
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  Planning an audit cFJ-M kl l  
  规划审计工作 W ]Nv33i [  
/,X[k !  
  Audit documentation: working papers 7hi"6,  
  审计文件:工作底稿 3nu^l'WQ  
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  The work of others |6(ZD^w  
  其他机构的文件 6X\ 2GC9  
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  Rely on the work of experts Ojt`^r!V  
  依靠专家的工作 BWM YpZom  
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  Rely on the work of internal audit /-qxS <?o  
  依靠内部审计工作 >TP7 }u|  
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  3. Internal control x)JOClLr  
  内部控制 gF0q@My~  
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  The evaluation of internal control systems OI?K/rn  
  对内部控制系统的评估 N @#c,,  
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  Tests of control MUA%^)#u4Q  
  控制测试 w 1Ec_y{  
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  Substantive procedures (time, nature, extent) Cxcr/9  
  实质性程序(时间,性质,程度) KMV=%o  
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  Transaction cycles: revenue, purchases, inventory, etc. 0q*r  
  交易周期:收入,采购,库存等。 5 gv/Pq&  
%uoQ9lD'  
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  4.Audit evidence *$"gaXI  
  审计证据 &E4 0* (C  
 :M cu  
  Obtain sufficient, appropriate audit evidence !p[9{U->o;  
  获取足够、适当的审计证据 RKa}$ 7  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ik[s  
  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 Ht-t1q  
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  The audit of specific items Q3 eM2i8Y  
  审计的具体项目 |8.(XsN  
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  Receivables: confirmation ncX/L[L  
  应收帐款:确认 3 AHY|  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties d @*GUmJ  
  存货:数量,减值,第三方持有存货的确认 #!9 S}b$  
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  Payables: supplier statement reconciliation, confirmation _kdL'x  
  应付帐款:供应商的申明一致,确认 90# ;?#  
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  Bank and cash: bank confirmation %&Fk4Z}M  
  银行存款和现金:银行的确认 'r@:Cz3e*I  
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  Auditing sampling H%1$,]F  
  审计抽样 xEltwuDd?  
e|rg;`AW  
5.Review 1N\D5g3  
  复核 ZKz,|+X0G  
6SC,;p=  
  Subsequent events QeDQ o  
  随后发生的事件 Y 9=(zOqv  
*1'`"D~  
rFZrYm  
Pa^A$fy\  
4#(ZNP  
  Going concern 5PIZh<  
  持续关注 ';G1A  
a6h>=uT [  
  Management representations G|m1.=DJm  
  与管理层的交涉沟通 YxGcFjJ  
H3H_u4_?SE  
  Audit finalization and the final review: unadjusted differences yfDAk46->6  
  审核定稿和最后审查:未经调整的差异 68iV/ 7  
$LHa?3  
`$604+G  
  6. Reporting !~ZP{IXyo  
  报告 ~RBrSu)  
学会计论坛bbs.xuekuaiji.com EQe5JFR  
  Appendix m))<!3  
  附录 u0RS)&  
  Audit procedure &6j<ca  
  审计程序 npDIX  
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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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