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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 chs] ,7R  
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  Materiality, true and fair presentation, reasonable assurance qC:QY6g$N  
  物质性,真实公平的描述,合理的保证 C>~m s2c  
hztxs vw  
  Appointment, removal and resignation of auditors EZb_8<DH  
  审计人员的的任命、免职和辞职 yNDplm|9*  
= 6H  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LAjreC<W  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )8@|+'q  
n~Qo@%Jr  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T6^ H%;G  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 !E.CpfaC  
'J1!P:tJ  
  Engagement letter OGWZq(c"6  
  约定书(委托书) 8H@]v@Z2  
LE]mguvs  
  2. Planning and risk assessment ~/m=Q<cV  
  规划和风险评估 ;w(tXcXZ  
%k =c9ll@:  
  General principles !HCuae3_  
  一般原则 ^jB17z[  
'MK"*W8QRM  
  Plan and perform audits with an attitude of professional skepticism ;&OVV+y  
  持专业的怀疑态度计划和执行审计工作 }[mLtv%&  
Wz&[ cj  
  Audit risks = inherent risk ×control risk ×detection risk 0 qp Pz|h  
  审计风险=内在风险×控制风险×检查风险 p{0NKyOvU  
:N#8|;J1Fl  
  Risk-based approach 155vY  
  基于风险的办法 H_vGa!_  
N;mJHr3[F  
  Understanding the entity and knowledge of the business G:4'')T  
  了解商业的实质和知识 k^ Qd%;bdF  
 P0<)E  
  Assessing the risks of material misstatement and fraud 6R'z3[K9  
  评估材料错报和舞弊的风险 aN DpCpy  
<s wfYT!N  
  Materiality (level), tolerable error h\lyt(.s  
  重要性(级别),可容忍误差 q#_<J1)z  
uWDWf5@  
  Analytical procedures 6^NL>|?  
  分析程序 Qy7pM8~h  
%@MO5#)NI  
  Planning an audit f~ P~%  
  规划审计工作 |YcYWok  
GWW#\0*Bn  
  Audit documentation: working papers =HHtLW.|,  
  审计文件:工作底稿 }P\J?8  
WbJ  
  The work of others b"pN;v  
  其他机构的文件 ,R[<+!RS  
E>isl"  
  Rely on the work of experts ]QSQr *  
  依靠专家的工作 9+"ISXS  
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  Rely on the work of internal audit XE($t2x,M  
  依靠内部审计工作 vn1*D-?  
7RCVqc"  
  3. Internal control p|n!R $_g\  
  内部控制 FM,o&0HSd  
OfPv'rW{x  
  The evaluation of internal control systems Fp~0 ^  
  对内部控制系统的评估 PM^Xh*~  
4Hq6nT/  
  Tests of control 2Kz407|'  
  控制测试 -7u_\XFk  
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  Substantive procedures (time, nature, extent) :V~ AjV  
  实质性程序(时间,性质,程度) nj=nSD  
9S/X,|i  
  Transaction cycles: revenue, purchases, inventory, etc. }iRRf_   
  交易周期:收入,采购,库存等。 `N;O6 wZ  
6QePrf  
4vyJ<b  
  4.Audit evidence %TYe]^/'y  
  审计证据 b&P2VqYgl  
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  Obtain sufficient, appropriate audit evidence 8d[!"lL  
  获取足够、适当的审计证据 ;nw}x4Y[  
>uR;^B5m  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u85?f  
  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 HE@P<  
$g  '4'  
  The audit of specific items C)BVsHT4  
  审计的具体项目 !~`aEF3  
91|~KR)  
  Receivables: confirmation R_gON*9  
  应收帐款:确认 plgiQr #  
M9QxF  
  Inventory: counting, cut-off, confirmation of inventory held by third parties qJK-HF:#  
  存货:数量,减值,第三方持有存货的确认 qF4=MQm\aE  
xcX^L84\  
  Payables: supplier statement reconciliation, confirmation DAQozhP8  
  应付帐款:供应商的申明一致,确认 tUhr gc  
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  Bank and cash: bank confirmation d=/a{lP\  
  银行存款和现金:银行的确认 CO{AC~  
1?{w~cF}  
  Auditing sampling V PI_pK  
  审计抽样 O5dBI_  
)TOKHN  
5.Review nmoC(| r  
  复核 T1 M>N   
G\#dMCk?  
  Subsequent events +t}<e(  
  随后发生的事件 b X4]/4%  
`3L?x8g  
^3ysY24Q  
Hr/Q?7g  
B+lnxr0t  
  Going concern G$1gk^G's  
  持续关注 -z'6.I cO  
LEA^o"NW.  
  Management representations k@Bn}r  
  与管理层的交涉沟通 p Xf5/u8&  
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  Audit finalization and the final review: unadjusted differences UB7C,:"  
  审核定稿和最后审查:未经调整的差异 M [6WcH0/T  
(5>IF,}!L  
!CLL{\F  
  6. Reporting D` NQEt"(  
  报告 z6'l" D'h  
学会计论坛bbs.xuekuaiji.com #.|MV}6rQ  
  Appendix ?}<Wmy2A  
  附录 6B@{X^6y  
  Audit procedure lQ|i Ws  
  审计程序 Kbcr-89Gv~  
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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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