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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 ed5oN^V.<  
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  Materiality, true and fair presentation, reasonable assurance &0[ L2x}7  
  物质性,真实公平的描述,合理的保证 `Rq|*:LV  
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  Appointment, removal and resignation of auditors EpRn,[  
  审计人员的的任命、免职和辞职 mE{QTZS  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l,Y5VGiH#  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R0#scr   
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @}R y7H0O  
  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 1 Vc_jYO@  
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  Engagement letter '3^q W  
  约定书(委托书) >Ho=L)u  
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  2. Planning and risk assessment Z@x&  
  规划和风险评估 A9SL|9Q  
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  General principles YWd2 bRb  
  一般原则 2uT6M%OC  
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  Plan and perform audits with an attitude of professional skepticism DFZ@q=ZT  
  持专业的怀疑态度计划和执行审计工作 ns5Dydo{T  
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  Audit risks = inherent risk ×control risk ×detection risk eJ<P  
  审计风险=内在风险×控制风险×检查风险 iJ*Wsp  
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  Risk-based approach k0\a7$}F  
  基于风险的办法 1TA!9cz0Z  
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  Understanding the entity and knowledge of the business }oG6XI9  
  了解商业的实质和知识 8r[TM  
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  Assessing the risks of material misstatement and fraud BB3 a8  
  评估材料错报和舞弊的风险 IMdp"  
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  Materiality (level), tolerable error "WGKwi=W  
  重要性(级别),可容忍误差 :+QNN<  
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  Analytical procedures (Dv GA I  
  分析程序 5"3 `ss<m  
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  Planning an audit $U7/w?gc'  
  规划审计工作 2<n 18-|OQ  
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  Audit documentation: working papers Si ~wig2  
  审计文件:工作底稿 tGl|/  
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  The work of others k:~UBs\)(  
  其他机构的文件 : Gi8Jo  
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  Rely on the work of experts a(O@E%|u  
  依靠专家的工作 U,yZ.1V^:  
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  Rely on the work of internal audit =&"pG` x  
  依靠内部审计工作 avG#0AY  
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  3. Internal control (d NF)(wn  
  内部控制 ~MB)}!S:  
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  The evaluation of internal control systems +U, t*U4,  
  对内部控制系统的评估 MU] F'6V  
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  Tests of control r/NaoIrJV  
  控制测试 +N,Fq/x  
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  Substantive procedures (time, nature, extent) <)O#Y76s  
  实质性程序(时间,性质,程度) x7l}u`N4  
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  Transaction cycles: revenue, purchases, inventory, etc. r:0RvWif  
  交易周期:收入,采购,库存等。 5M )B  
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  4.Audit evidence \?e2qu/ C  
  审计证据 ';v2ld 9  
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  Obtain sufficient, appropriate audit evidence a>8] +@  
  获取足够、适当的审计证据 t,XbF  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y<`:I|y  
  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 j/T@-7^0  
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  The audit of specific items H|?r_Ns  
  审计的具体项目 5$Kv%U  
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  Receivables: confirmation 'i3-mZ/|8  
  应收帐款:确认  %O(W;O  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties '5T:*Yh  
  存货:数量,减值,第三方持有存货的确认 +ZE"pA^C  
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  Payables: supplier statement reconciliation, confirmation r_'];  
  应付帐款:供应商的申明一致,确认 'S v V10$5  
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  Bank and cash: bank confirmation sKiy 1Ww  
  银行存款和现金:银行的确认 g;o5m }  
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  Auditing sampling ( l2n%LL]*  
  审计抽样 +['1~5  
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5.Review | z}VP-L  
  复核 5|bfrc  
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  Subsequent events ) AGE"M3X  
  随后发生的事件 KV{  
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  Going concern -=1>t3~\  
  持续关注 rF?QI*`Y(  
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  Management representations }.=wQ_  
  与管理层的交涉沟通 #.}&6ZP  
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  Audit finalization and the final review: unadjusted differences ESS1 L$y  
  审核定稿和最后审查:未经调整的差异 PP_ar{|7  
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  6. Reporting {ueDwnZ  
  报告 !*"#*)S.  
学会计论坛bbs.xuekuaiji.com vsq |m 5  
  Appendix vBY?3p, 0p  
  附录 J6zU#  
  Audit procedure e]:(.Wb- 9  
  审计程序 iN L>TVUM  
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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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