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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 zYYc#N/  
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  Materiality, true and fair presentation, reasonable assurance bf'@sh%W  
  物质性,真实公平的描述,合理的保证 i~ n>dc YW  
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  Appointment, removal and resignation of auditors t{Q9Kv  
  审计人员的的任命、免职和辞职 #J, `a.  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1r\? uD  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fHb0pp\[.  
F,P,dc  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FoInJ(PDH  
  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 ?#rDoYt/Sx  
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  Engagement letter }a'8lwF%I  
  约定书(委托书) ,l#V eC  
zRD{"uqi  
  2. Planning and risk assessment ts{Tk5+  
  规划和风险评估 hoO8s#0ED  
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  General principles 9%$4Ux*q  
  一般原则 y%cg  
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  Plan and perform audits with an attitude of professional skepticism (YGJw?]  
  持专业的怀疑态度计划和执行审计工作 iU~oPp[e  
#QXB2x<*  
  Audit risks = inherent risk ×control risk ×detection risk [9Q2/V;Uk%  
  审计风险=内在风险×控制风险×检查风险 zo7Hm]W`  
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  Risk-based approach ORA +>  
  基于风险的办法 [q?{e1  
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  Understanding the entity and knowledge of the business Z81]>  
  了解商业的实质和知识 W.HM!HQp  
Z<0M_q9?MO  
  Assessing the risks of material misstatement and fraud bEMD2ABm  
  评估材料错报和舞弊的风险 DdN{=}A  
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  Materiality (level), tolerable error b=wc-n A  
  重要性(级别),可容忍误差 z$QYl*F1  
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  Analytical procedures E-MEMran4  
  分析程序 =BMON{K  
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  Planning an audit qYl%v  
  规划审计工作 }{n[_:[7  
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  Audit documentation: working papers ?N~rms e  
  审计文件:工作底稿 xeIt7b?#  
O< v0{z09*  
  The work of others lOCMKaCD  
  其他机构的文件 GASDkVoij  
Z0`Bn5  
  Rely on the work of experts VEkv JX.  
  依靠专家的工作 Ev,>_1#Xm  
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  Rely on the work of internal audit %|I~8>m  
  依靠内部审计工作 YiTiJ9jf  
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  3. Internal control LS}u6\(  
  内部控制 z|Q)^  
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  The evaluation of internal control systems `%ZM(9T  
  对内部控制系统的评估 F * =>=  
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  Tests of control H!y1&   
  控制测试 _U?   
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  Substantive procedures (time, nature, extent) ",k"c}3G  
  实质性程序(时间,性质,程度) 3,8<5)ds*  
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  Transaction cycles: revenue, purchases, inventory, etc. AU -,  
  交易周期:收入,采购,库存等。 h8&VaJ  
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  4.Audit evidence 8d?r )/~  
  审计证据 mXtsP 1  
9. 6"C<eYt  
  Obtain sufficient, appropriate audit evidence  SP?~i@H  
  获取足够、适当的审计证据 vO`~rUA  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <wfPbzs-V  
  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 uZL,+Ce|  
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  The audit of specific items 2Nrb}LH  
  审计的具体项目 P(a!I{A(  
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  Receivables: confirmation o%;R4 s,  
  应收帐款:确认 ++w7jVi9  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Lp.dF)C\  
  存货:数量,减值,第三方持有存货的确认 /'' |bIPa  
-N $4\yp  
  Payables: supplier statement reconciliation, confirmation OyH>N/  
  应付帐款:供应商的申明一致,确认 eS-akx^@  
MKPxF@N(  
  Bank and cash: bank confirmation [1nfSW  
  银行存款和现金:银行的确认 <|8N\FU{  
aO)Cq5  
  Auditing sampling # 2;6!_  
  审计抽样 \e+h">`WgX  
NXo$rf:  
5.Review f@yInIzRJ  
  复核 ; l` us  
>!sxX = <  
  Subsequent events N iw~0"-V  
  随后发生的事件 *lyy|3z  
6i'GM`>w  
GB,f'Afl  
3N c#6VI  
w_qX~d/  
  Going concern D=1:-aLP7  
  持续关注 IJ\4S  
O:%s;p 5  
  Management representations 4 1G}d+  
  与管理层的交涉沟通 A\ARjSdb  
$0 ]xeD0X  
  Audit finalization and the final review: unadjusted differences V3D`pt\[x  
  审核定稿和最后审查:未经调整的差异 H j [!F%  
^G(U@-0..  
Fi)(~ji:  
  6. Reporting \.ukZqB3 0  
  报告 3fGL(5|_  
学会计论坛bbs.xuekuaiji.com Qe4O N3X!  
  Appendix *I]/ [d  
  附录 &~=FX e0S  
  Audit procedure 5tx!LGOK  
  审计程序 #1fL2nlP*E  
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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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