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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 M?QQr~a  
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  Materiality, true and fair presentation, reasonable assurance 0~Um^q*'3  
  物质性,真实公平的描述,合理的保证 >hHJ :5y  
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  Appointment, removal and resignation of auditors #(m `2Z`H  
  审计人员的的任命、免职和辞职 0*/mc96  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +8L(pMI4  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v(i1Z}*b  
Xw&QrTDS`  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Gw{Gt]liq  
  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 %@M0 0~-  
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  Engagement letter AsTMY02|  
  约定书(委托书) >1#DPU(g  
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  2. Planning and risk assessment |!?2OTY  
  规划和风险评估 \]  tq7  
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  General principles "`gfy  
  一般原则 _ C7abw-  
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  Plan and perform audits with an attitude of professional skepticism Z"teZ0H  
  持专业的怀疑态度计划和执行审计工作 Jnh;;<  
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  Audit risks = inherent risk ×control risk ×detection risk (mD-FR@#  
  审计风险=内在风险×控制风险×检查风险 .WN;TjEg!  
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  Risk-based approach X67C;H+  
  基于风险的办法 jKY Aid{-  
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  Understanding the entity and knowledge of the business YR^Ee8_H  
  了解商业的实质和知识 [TiT ff&LV  
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  Assessing the risks of material misstatement and fraud =)"NE>  
  评估材料错报和舞弊的风险 &0;{lS[N:L  
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  Materiality (level), tolerable error <>&e/  
  重要性(级别),可容忍误差 Zztt)/6*  
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  Analytical procedures 2n-Tpay0  
  分析程序 :IP;Frc MP  
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  Planning an audit 1 $KLMW  
  规划审计工作 >#"jfjDuR  
O+{pF.P#V  
  Audit documentation: working papers zm;*:]S  
  审计文件:工作底稿 ?<>,XyY  
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  The work of others iOX4Kl  
  其他机构的文件 q/d5P  
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  Rely on the work of experts e4>L@7  
  依靠专家的工作 B BApL{  
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  Rely on the work of internal audit e"v[)b++Y  
  依靠内部审计工作 qH {8n`  
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  3. Internal control >[E|p6jgT  
  内部控制 aOAwezfYR  
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  The evaluation of internal control systems %z!d4J75  
  对内部控制系统的评估 5tgILxSK  
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  Tests of control QYf/tQg$  
  控制测试 R&x7Iq:=D  
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  Substantive procedures (time, nature, extent) k^'d@1z;C  
  实质性程序(时间,性质,程度) <x>k3bD  
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  Transaction cycles: revenue, purchases, inventory, etc. *$4A|EA V  
  交易周期:收入,采购,库存等。 1"4nmw}  
<L!~f`nH2  
Z+`{JE#  
  4.Audit evidence [#P`_hx  
  审计证据 ]`/R( "l[  
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  Obtain sufficient, appropriate audit evidence 5u u2 _B_L  
  获取足够、适当的审计证据 w ;s ]n  
gv Rc:5B[  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jV|$? Rcl%  
  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 `1[Sv"  
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  The audit of specific items D"( 3VIglq  
  审计的具体项目 kj<D4)  
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  Receivables: confirmation  K+`-[v5\  
  应收帐款:确认 B;D:9K  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties xJF6l!`  
  存货:数量,减值,第三方持有存货的确认 J.1ln = Y  
MLv.v&@S  
  Payables: supplier statement reconciliation, confirmation jN'fm  
  应付帐款:供应商的申明一致,确认 Ae{4AZ  
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  Bank and cash: bank confirmation 4-}A'fTU8  
  银行存款和现金:银行的确认 jFPE>F7-M  
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  Auditing sampling 4f*Ua`E_  
  审计抽样 yK>0[6l  
K^cWj_a"  
5.Review Cf1wM:K|8  
  复核 pD}VB6=  
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  Subsequent events He71h(BHm  
  随后发生的事件 lA Ck$E  
[nPzh Xs  
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  Going concern Uc4 L|:  
  持续关注 X5 oW[  
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  Management representations Zxxy1Fl#.[  
  与管理层的交涉沟通 ^* /v,+01f  
B 1ZHV^  
  Audit finalization and the final review: unadjusted differences "JUQ)> !?  
  审核定稿和最后审查:未经调整的差异 o|*|   
v[yTk[zd0  
LG@c)H74  
  6. Reporting LOb'<R\p  
  报告 4-nr_ WCm4  
学会计论坛bbs.xuekuaiji.com {@K2WB  
  Appendix <1 1Tqb  
  附录 fe9& V2Uu  
  Audit procedure [TfV2j* e  
  审计程序 x V 1Z&l  
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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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