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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 \-2O&v'}  
 FTk`Mq  
  Materiality, true and fair presentation, reasonable assurance '(.vB~m7*+  
  物质性,真实公平的描述,合理的保证 dJYW8pcKT  
8 FJ>W.  
  Appointment, removal and resignation of auditors 0DR:qw  
  审计人员的的任命、免职和辞职 '(S@9%,aK1  
0;6 ^fiSY;  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zmEg4v'I  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F8 T.}qI  
qz]g4hS  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7G 3*@cl  
  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 &.4m(ZX  
>AUj4d  
  Engagement letter !92zC._  
  约定书(委托书) JIYZ  
/^jV-Z`  
  2. Planning and risk assessment k >aWI  
  规划和风险评估 Ac,Qj`'V  
YS|Ve*t(L=  
  General principles rf[w& ~R  
  一般原则 _(&XqEX  
-sqo E*K[8  
  Plan and perform audits with an attitude of professional skepticism {r.yoI4e  
  持专业的怀疑态度计划和执行审计工作 #sg^l >/*  
8<w8"B.i  
  Audit risks = inherent risk ×control risk ×detection risk THXG~3J<  
  审计风险=内在风险×控制风险×检查风险 E5EAk6  
017(I:V?(:  
  Risk-based approach 5N'Z"C0  
  基于风险的办法 sfuA {c'v  
%Q2<bj]  
  Understanding the entity and knowledge of the business )c"m:3D@  
  了解商业的实质和知识 6Pzz= ai<  
due'c!wW  
  Assessing the risks of material misstatement and fraud bFt$u]Yvo  
  评估材料错报和舞弊的风险 =4H"&Eu{  
<T0+ -]i  
  Materiality (level), tolerable error D3MRRv#  
  重要性(级别),可容忍误差 "7RnT3  
hiM nU  
  Analytical procedures N-Jp; D  
  分析程序 N*CcJp {Q  
WXgGB[x  
  Planning an audit cf7UV6D g  
  规划审计工作 ,f(:i^iz!  
G&?,L:^t  
  Audit documentation: working papers fkjo  
  审计文件:工作底稿 DGY?4r7>y  
c&rS7%  
  The work of others #rs]5tx([  
  其他机构的文件 qx+ .v2G  
61"w>;d6  
  Rely on the work of experts F]4JemSjK  
  依靠专家的工作 iXJ3B&x  
tXWh q  
  Rely on the work of internal audit o7A+O%dX  
  依靠内部审计工作 )t#v55M  
+uD4$Wt_F  
  3. Internal control S~+er{,ht4  
  内部控制 Vw~st1",[  
I6B`G Im5  
  The evaluation of internal control systems s;[OR  
  对内部控制系统的评估 =8!FY"c*  
#3WKm*T/  
  Tests of control g AZe&"K  
  控制测试 zZ11J0UI  
/eI]!a  
  Substantive procedures (time, nature, extent) m[t4XK  
  实质性程序(时间,性质,程度) ; wpX  
/`b(} m  
  Transaction cycles: revenue, purchases, inventory, etc. R3`h$`G  
  交易周期:收入,采购,库存等。 8M DX()Bm  
h jCkj(b  
OlwORtWzZ  
  4.Audit evidence P nxxW?  
  审计证据 QwaAGUA  
#XaTUT  
  Obtain sufficient, appropriate audit evidence 4EZl (v"f`  
  获取足够、适当的审计证据 F}C.F  
-3)]IA  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M ~uX!bDH  
  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 0OrT{jo  
AzmISm  
  The audit of specific items F ^mMyK  
  审计的具体项目 "yo~;[  
F z 6&.f  
  Receivables: confirmation {ejJI/o0  
  应收帐款:确认 l^$8;$Rq  
"iC*Eoz#.  
  Inventory: counting, cut-off, confirmation of inventory held by third parties {#]vvO2~$  
  存货:数量,减值,第三方持有存货的确认 }0 BKKU+  
`]0E)  
  Payables: supplier statement reconciliation, confirmation yL#bZ9W }  
  应付帐款:供应商的申明一致,确认 =%\y E0#  
#go!"H L  
  Bank and cash: bank confirmation E<|p9,M  
  银行存款和现金:银行的确认 bhqs%B!:  
TO|&}sDh  
  Auditing sampling 0bt"U=x4  
  审计抽样 1$]hyC/f  
:*`5|'G}  
5.Review 4.^1D';(  
  复核 IQ`#M~:  
+$b_,s  
  Subsequent events !RJuH;8  
  随后发生的事件 =WYI|3~Cz  
oOU?6nq  
DAPbFY9  
)l|/lj  
Rpi@^~aP E  
  Going concern (1|_Nr  
  持续关注 Eed5sm$H  
"/O`#Do/  
  Management representations h dw~AGO#  
  与管理层的交涉沟通 EzXGb  
`h:$3a:5  
  Audit finalization and the final review: unadjusted differences S\F;b{S1  
  审核定稿和最后审查:未经调整的差异 'rX!E,59  
6;:s N8M+1  
has \W\(  
  6. Reporting is2OJ,  
  报告 |?tUUT!`t  
学会计论坛bbs.xuekuaiji.com "i}?jf {a  
  Appendix BfcpB)N&.K  
  附录 l.V{H<v}  
  Audit procedure "K7{y4  
  审计程序 [KT'aGK$  
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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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