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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 ss'`[QhR2  
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  Materiality, true and fair presentation, reasonable assurance ZU K'z  
  物质性,真实公平的描述,合理的保证 U}:e-   
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  Appointment, removal and resignation of auditors xC YL3hl  
  审计人员的的任命、免职和辞职 Af XlV-v  
hM[QR'\QS  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 859ID8F  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g1(`a`M  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M D,+>kh  
  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 ] : n! \G  
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  Engagement letter TKrh3   
  约定书(委托书) eG08Xt |lc  
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  2. Planning and risk assessment M2rgB%W)m  
  规划和风险评估 &- 2i+KjEX  
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  General principles W?2Z31;7  
  一般原则 _28vf Bl?  
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  Plan and perform audits with an attitude of professional skepticism $94l('B6H  
  持专业的怀疑态度计划和执行审计工作 c~v(bK  
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  Audit risks = inherent risk ×control risk ×detection risk H-'~c \)  
  审计风险=内在风险×控制风险×检查风险 =plU3D2  
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  Risk-based approach X.FFBKjf[e  
  基于风险的办法 m8NKuhu  
gvy c(d  
  Understanding the entity and knowledge of the business ? yek\X  
  了解商业的实质和知识 xAJuIR1Hi  
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  Assessing the risks of material misstatement and fraud lbnH|;`$]m  
  评估材料错报和舞弊的风险 (@ixV$Y  
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  Materiality (level), tolerable error f) @-X!  
  重要性(级别),可容忍误差 !F[^?:pK  
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  Analytical procedures \zv?r :1t  
  分析程序 @ !m+s~~]h  
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  Planning an audit rBrJTF:.  
  规划审计工作 6rg?0\A<  
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  Audit documentation: working papers } 0x'm  
  审计文件:工作底稿 Bv(c`JE~;  
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  The work of others %eQw\o,a  
  其他机构的文件 e sDd>W  
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  Rely on the work of experts HZEDr}RN  
  依靠专家的工作 #P5tTCM  
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  Rely on the work of internal audit J)"g`)\2+  
  依靠内部审计工作 %:vMD  
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  3. Internal control w//L2.  
  内部控制 $G .w s  
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  The evaluation of internal control systems 3lT>C'qq  
  对内部控制系统的评估 2m0laJ3p9  
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  Tests of control t182&gpd`  
  控制测试 zcE[wM  
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  Substantive procedures (time, nature, extent) Qz9*o  
  实质性程序(时间,性质,程度) 9>1Gj-S2:  
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  Transaction cycles: revenue, purchases, inventory, etc. N;.}g*_+}  
  交易周期:收入,采购,库存等。 d/!R;,^  
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  4.Audit evidence YMfjTt@Q  
  审计证据 mOE%:xq9-  
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  Obtain sufficient, appropriate audit evidence 60@]^g;$I  
  获取足够、适当的审计证据 E[E7GsmqV  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations AV:P/M^B  
  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 eh5j  
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  The audit of specific items Mz#<Vm4  
  审计的具体项目 eV)'@ 8p  
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  Receivables: confirmation C=uYX"  
  应收帐款:确认 NQ"`F,T  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 8dY Pn+`  
  存货:数量,减值,第三方持有存货的确认 5}" @$.{i  
NsY D~n  
  Payables: supplier statement reconciliation, confirmation >Qg 9KGk'  
  应付帐款:供应商的申明一致,确认 daakawn+  
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  Bank and cash: bank confirmation By7? <A  
  银行存款和现金:银行的确认 jDw LzvM O  
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  Auditing sampling ;R x Rap  
  审计抽样 /;rPzP4K6  
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5.Review H@%Y"iIUP  
  复核 gV\{Qoj  
"-HmXw1+t  
  Subsequent events F:B 8J4/  
  随后发生的事件 j|/4V  
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  Going concern cEc_S42Z  
  持续关注 TC$)::C1  
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  Management representations K6s%=.Zi(  
  与管理层的交涉沟通 yoc;`hO-  
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  Audit finalization and the final review: unadjusted differences CW)JS3}W"  
  审核定稿和最后审查:未经调整的差异 ~?#B(t  
mIy|]e`SJ  
b)1v:X4Bv=  
  6. Reporting $wBF'|eU  
  报告 ~Y.I;EPKt  
学会计论坛bbs.xuekuaiji.com yy*8Aw}  
  Appendix jqeR{yo&0b  
  附录 7u|X . X  
  Audit procedure >ukn<  
  审计程序 :psP|7%|  
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离线545004760

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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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