论坛风格切换切换到宽版
  • 3590阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 ~Q&J\'GQH  
wb0$FZzh  
  Materiality, true and fair presentation, reasonable assurance {V6&((E8  
  物质性,真实公平的描述,合理的保证 Ca|egQv  
|}z)>E  
  Appointment, removal and resignation of auditors wM+1/[7  
  审计人员的的任命、免职和辞职 ,AP0*Ln  
~w? 02FU  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vN Bg&m  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W:_-I4 q~  
FJ_7<4ET  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +/ZIs|B4,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 w"v!+~/9  
*%Rmdyn  
  Engagement letter 6kYluV+j  
  约定书(委托书) F\ B/q  
suY47DCX)  
  2. Planning and risk assessment gQ_<;'m)2  
  规划和风险评估  >Uw:cq  
AELj"=RA  
  General principles dHy9 wU  
  一般原则 4>d4g\Z0L  
A7% d  
  Plan and perform audits with an attitude of professional skepticism P_(8+)ud-  
  持专业的怀疑态度计划和执行审计工作 {DRk{>K,  
YzESV Th  
  Audit risks = inherent risk ×control risk ×detection risk QTy=VLk43  
  审计风险=内在风险×控制风险×检查风险 l7|z]v-  
YvJFZ_faX  
  Risk-based approach <Ht"t]u*Bn  
  基于风险的办法 vGkem J^/  
C?\(?%B  
  Understanding the entity and knowledge of the business 8A#,*@V[  
  了解商业的实质和知识 k+J%o%* <  
h.edb6  
  Assessing the risks of material misstatement and fraud M~A# _%2U  
  评估材料错报和舞弊的风险 T#ls2UL*xh  
,b*?7R  
  Materiality (level), tolerable error 1SExl U  
  重要性(级别),可容忍误差 e$[O J<t  
8 0tA5AP  
  Analytical procedures U#z"t&o=L  
  分析程序 \n{# r`T  
uj8saNu  
  Planning an audit Z[#8F&QV!m  
  规划审计工作 I~&*^q6 |  
K(+=V)'Dz  
  Audit documentation: working papers  NNt n  
  审计文件:工作底稿 ~ P\4 N  
>V"{]v  
  The work of others C m:AU;  
  其他机构的文件 ~O}r<PQ  
|/Vq{gxp+  
  Rely on the work of experts `i`P}W!F  
  依靠专家的工作 t/[2{'R4  
vFUp$[  
  Rely on the work of internal audit <f>77vh0  
  依靠内部审计工作 nt2b}u>*  
Ue}1(2.v  
  3. Internal control WsHD Ip  
  内部控制 d:'{h"M6  
{y"Kn'1  
  The evaluation of internal control systems 9K$ x2U  
  对内部控制系统的评估 G#%Sokkb'  
I'5[8  
  Tests of control sP Nm.W$_  
  控制测试 /nO_ e  
e|tx`yA  
  Substantive procedures (time, nature, extent) F$UL.`X _/  
  实质性程序(时间,性质,程度) (dg,w*t '  
gt8dFcm|s  
  Transaction cycles: revenue, purchases, inventory, etc. I bD u+~)  
  交易周期:收入,采购,库存等。 n*[ZS[I  
z};|.N}  
/we]i1-9  
  4.Audit evidence Mi.#x_  
  审计证据 ef'kG"1  
}1 O"?6  
  Obtain sufficient, appropriate audit evidence ;Rv WF )  
  获取足够、适当的审计证据 q7CLxv &QG  
,1I-%6L  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z?DCQ  
  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 lf-.c$.>  
k~ )CJ6}  
  The audit of specific items "nz\YQdg  
  审计的具体项目 CzlG#?kU?2  
G ]h  
  Receivables: confirmation 6$OmOCA%  
  应收帐款:确认 X+ Sqw5rH  
^|<>`i6  
  Inventory: counting, cut-off, confirmation of inventory held by third parties =Htt'""DN  
  存货:数量,减值,第三方持有存货的确认 lW"0fZ_x'E  
?GX@&_  
  Payables: supplier statement reconciliation, confirmation 6 |=]i-8  
  应付帐款:供应商的申明一致,确认 ,|*Gr"Q=  
GJdL1ptc  
  Bank and cash: bank confirmation }k.yLcXM  
  银行存款和现金:银行的确认 ]EK(k7nH  
;8<HB1 &,  
  Auditing sampling ?n# $y@U  
  审计抽样 ]U#of O  
1 V]ws}XW  
5.Review P<>NV4  
  复核 <<-L,0  
6D ]fDeH\  
  Subsequent events bGwOhd<.  
  随后发生的事件 8pEA3py  
fTpG>*{p  
"$N$:B@U  
m$C1Ea-wnT  
;'Hu75ymo  
  Going concern nP[Z6h  
  持续关注 0xZ^ f}@L  
B.=n U  
  Management representations @|cHDltH  
  与管理层的交涉沟通 1>[#./@  
>&\.{ aj  
  Audit finalization and the final review: unadjusted differences kMW9UUw  
  审核定稿和最后审查:未经调整的差异 >-V632(/{o  
(Q*x"G#4>  
r?u4[ Oe#  
  6. Reporting Ytc[ kp  
  报告 PK|qiu-O&*  
学会计论坛bbs.xuekuaiji.com 4"|3pMr  
  Appendix uhj]le!  
  附录 HY_>sD  
  Audit procedure xyo~p,(~t  
  审计程序 LL);Ym9d  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个