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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 6KP"F[8I  
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  Materiality, true and fair presentation, reasonable assurance vy\;#X!  
  物质性,真实公平的描述,合理的保证 Av[L,4A  
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  Appointment, removal and resignation of auditors VKRj 1LXz  
  审计人员的的任命、免职和辞职 )P>Cxzs  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }l{r9ti  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 44axOk!G[/  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xh Sp<|X_  
  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 c`I`@Bed  
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  Engagement letter ]5b%r;_  
  约定书(委托书) \v.16obH  
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  2. Planning and risk assessment * Zb-YA  
  规划和风险评估 o =)hUr  
)  9h5a+Z  
  General principles dE9xan  
  一般原则 y1P KoN|K  
Q.: SIBP  
  Plan and perform audits with an attitude of professional skepticism T. nY>Q8  
  持专业的怀疑态度计划和执行审计工作 AK%2#}k.  
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  Audit risks = inherent risk ×control risk ×detection risk Z!o&};_j  
  审计风险=内在风险×控制风险×检查风险 HH/ bBM!  
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  Risk-based approach CbTYt6DC  
  基于风险的办法 )HWf`;VQ  
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  Understanding the entity and knowledge of the business 7kapa59  
  了解商业的实质和知识 EJ&[I%jU  
D hy  
  Assessing the risks of material misstatement and fraud g2p/#\D\J  
  评估材料错报和舞弊的风险  b oAu  
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  Materiality (level), tolerable error 2VaQxctk  
  重要性(级别),可容忍误差 $rFLhp}  
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  Analytical procedures tpp. 9  
  分析程序 Ru8k2d$B  
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  Planning an audit o!6gl]U'y9  
  规划审计工作 ],{b&\  
- `^594  
  Audit documentation: working papers pX3Q@3,$  
  审计文件:工作底稿 4kZX$ct}  
+$R4'{9q  
  The work of others W ]cJP  
  其他机构的文件 _ S%3?Q  
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  Rely on the work of experts &`hx   
  依靠专家的工作 H(bR@Qok  
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  Rely on the work of internal audit ./nq*4=  
  依靠内部审计工作 FTvFtdY  
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  3. Internal control QfjgBJo%  
  内部控制  )! 2$yD  
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  The evaluation of internal control systems D0Cs g39  
  对内部控制系统的评估 3B|?{U~  
63R?=u@  
  Tests of control T0Lh"_X3  
  控制测试 Dj!v+<b  
$S{B{FK  
  Substantive procedures (time, nature, extent) K^0cL%dB  
  实质性程序(时间,性质,程度) B;f\H,/59  
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  Transaction cycles: revenue, purchases, inventory, etc. PMPB}-d  
  交易周期:收入,采购,库存等。 =?fxPT[1K  
D90m..\w  
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  4.Audit evidence 3 D<s #  
  审计证据 f4F13n_0X  
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  Obtain sufficient, appropriate audit evidence Y] Q=kI  
  获取足够、适当的审计证据 > cFH=um  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P~Ss\PT  
  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 .|=~x3mPw  
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  The audit of specific items nl v8HC  
  审计的具体项目 [K_v,m]   
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  Receivables: confirmation YCJcDab  
  应收帐款:确认 Wp!#OY1?  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties AWkXW l}  
  存货:数量,减值,第三方持有存货的确认 rGjP|v@3^  
Y![m'q}K  
  Payables: supplier statement reconciliation, confirmation GF(<!PC  
  应付帐款:供应商的申明一致,确认 @2H"8KX  
c s0;:H*N*  
  Bank and cash: bank confirmation 9C;Hm>WEpP  
  银行存款和现金:银行的确认 x3cno#  
<\i}zoPO  
  Auditing sampling Z x&gr|)}  
  审计抽样 A UCk]  
H(}Jt!/:  
5.Review 2M`]nAk2a  
  复核 2flgfB}2k  
,+`1/  
  Subsequent events N>8p A)  
  随后发生的事件 ~fL:pVp  
cWG>w6FI  
g5THkxp  
/W4F(3oM  
HoA[U T  
  Going concern RY8Ot2DWi  
  持续关注 9ure:Dko(Y  
WO =X*O ne  
  Management representations IB~`Ht8 b  
  与管理层的交涉沟通 R.KqTEs<k  
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  Audit finalization and the final review: unadjusted differences 6$42 -a%b  
  审核定稿和最后审查:未经调整的差异 tG1,AkyZ  
8=XfwwWHy<  
:-Gf GL>]  
  6. Reporting QL_~E ;U  
  报告 \_H-TbU8  
学会计论坛bbs.xuekuaiji.com 0UV5}/2rP  
  Appendix v.eNWp  
  附录 cT8b$P5w  
  Audit procedure Ps<6kQ(  
  审计程序 L`$m<9w'  
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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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