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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 a*?,wmzl  
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  Materiality, true and fair presentation, reasonable assurance 0[!38  
  物质性,真实公平的描述,合理的保证 FQw@ @  
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  Appointment, removal and resignation of auditors *!u a?  
  审计人员的的任命、免职和辞职 /@9-D 4  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fMIKA72>{  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _.BX#BIF  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u|8yV .=R  
  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 QW6\~l 4  
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  Engagement letter X kuZ2(  
  约定书(委托书) av}pT)]\  
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  2. Planning and risk assessment Hh0a\%!  
  规划和风险评估 M UqV$#4@I  
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  General principles dS" %( ?o  
  一般原则 ,XmyC7y<  
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  Plan and perform audits with an attitude of professional skepticism qY%{c-aMA  
  持专业的怀疑态度计划和执行审计工作 ccJ!N  
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  Audit risks = inherent risk ×control risk ×detection risk L }&$5KiwV  
  审计风险=内在风险×控制风险×检查风险 F<N{ x^  
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  Risk-based approach @Xq3>KJ_)H  
  基于风险的办法 R{A$hnhW6  
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  Understanding the entity and knowledge of the business Pdw[#X<[`  
  了解商业的实质和知识 <e7  
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  Assessing the risks of material misstatement and fraud ]BBL=$*  
  评估材料错报和舞弊的风险 :{KoZd  
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  Materiality (level), tolerable error m@^!?/as  
  重要性(级别),可容忍误差 4^Ghn  
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  Analytical procedures |HMpVT-;j  
  分析程序 -A17tC20J1  
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  Planning an audit WZJ}HHePr  
  规划审计工作 "8h7"WR  
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  Audit documentation: working papers q+Cq&|4 ?2  
  审计文件:工作底稿 298@&_  
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  The work of others &o$Pwk\p/  
  其他机构的文件 x-HN]quhe  
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  Rely on the work of experts p!xCNZ(m  
  依靠专家的工作 m'P,:S)=  
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  Rely on the work of internal audit wA;C j  
  依靠内部审计工作 P85@G 2  
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  3. Internal control KWH l+p L  
  内部控制 0O:')R&  
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  The evaluation of internal control systems y}t1r |p  
  对内部控制系统的评估 ~E tW B  
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  Tests of control :7-2^7z)  
  控制测试 p 3*y8g-  
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  Substantive procedures (time, nature, extent) -%eBip,'yl  
  实质性程序(时间,性质,程度) <|MF \D'  
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  Transaction cycles: revenue, purchases, inventory, etc. ^*=.Vuqy  
  交易周期:收入,采购,库存等。 T,D(Xh  
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  4.Audit evidence aX$Q}mgb  
  审计证据 jA}b=c  
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  Obtain sufficient, appropriate audit evidence  nW*D  
  获取足够、适当的审计证据 "bC1dl<  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FELDz7DYya  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9Oe~e  
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  The audit of specific items m=hUHA,p4  
  审计的具体项目 ^Voi 4;  
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  Receivables: confirmation /$ :w8  
  应收帐款:确认 ]'iOV-2^'  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties KtO|14R:  
  存货:数量,减值,第三方持有存货的确认 tr t^o  
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  Payables: supplier statement reconciliation, confirmation 88l\8k4r  
  应付帐款:供应商的申明一致,确认 (:P-ef$]C  
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  Bank and cash: bank confirmation iUua!uC  
  银行存款和现金:银行的确认 p&nPzZQL(  
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  Auditing sampling 74p=uQ  
  审计抽样 4fyds< f  
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5.Review +'VSD`BR  
  复核 zv8AvNDK  
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  Subsequent events ?~p]Ey}~9  
  随后发生的事件 Sbp].3^j  
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  Going concern 6B=: P3Y  
  持续关注 !5}u\  
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  Management representations hRwj-N%C  
  与管理层的交涉沟通 _*m<Z;Et  
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  Audit finalization and the final review: unadjusted differences fR$_=WWN>h  
  审核定稿和最后审查:未经调整的差异 "-T[D9(A  
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  6. Reporting 6^l|/\Y{  
  报告 l{o,"P"  
学会计论坛bbs.xuekuaiji.com $~+(si2  
  Appendix )p^" J|  
  附录 $&~moAl  
  Audit procedure ~9[O'  
  审计程序 <c77GimD?  
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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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