论坛风格切换切换到宽版
  • 4866阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
只看楼主 正序阅读 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 'H#0-V"=  
*\cU}qjk  
  Materiality, true and fair presentation, reasonable assurance D1@yW} 4  
  物质性,真实公平的描述,合理的保证 DQ9aq.;  
 mA"[x_  
  Appointment, removal and resignation of auditors Ya(3Z_f+VZ  
  审计人员的的任命、免职和辞职 a <Iikx  
-*O L+  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .gt;:8fw{  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z ?F`)}  
f1sp6S0V\  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3Tp8t6*nL  
  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 2EYWX! Bx  
fRq+pUx U  
  Engagement letter G~ LQM  
  约定书(委托书) %@|)&][hO  
<4~SFTWY  
  2. Planning and risk assessment P&<NcOCL&  
  规划和风险评估 mn*}U R  
6']G HDK  
  General principles 5evk_f  
  一般原则 t=|}?lN<  
Qvel#*-4  
  Plan and perform audits with an attitude of professional skepticism 'St?nW3  
  持专业的怀疑态度计划和执行审计工作 Jd',v  
Db;>MWt+e  
  Audit risks = inherent risk ×control risk ×detection risk H9(UzyN>i  
  审计风险=内在风险×控制风险×检查风险 VJl0UM3{J  
K\zb+  
  Risk-based approach a .?AniB0  
  基于风险的办法 AEDBr<  
LC$M_Cpw  
  Understanding the entity and knowledge of the business V?mk*CU  
  了解商业的实质和知识 teC/Uf 5  
n_k`L(8*  
  Assessing the risks of material misstatement and fraud .mcohfR  
  评估材料错报和舞弊的风险 K9yZG  
mAET`B "  
  Materiality (level), tolerable error E9Dy)f]#W  
  重要性(级别),可容忍误差 qk>SM| {  
>AY9 F|:  
  Analytical procedures qnnRS  
  分析程序 f`_{SU"3  
,4 q^(  
  Planning an audit Bjj =UtI  
  规划审计工作 k\9kOZW  
}2:q#}"  
  Audit documentation: working papers og~a*my3  
  审计文件:工作底稿 uI & 0/  
 R0F [  
  The work of others Sw$/Z)1K&  
  其他机构的文件 fY?:SPR+  
H8B2{]HAt  
  Rely on the work of experts )?$@cvf  
  依靠专家的工作 MgN;[4|[h  
%M/L/_d  
  Rely on the work of internal audit SGba6b31  
  依靠内部审计工作 XD|Xd|/ {  
mAY/J0_  
  3. Internal control Om>?"=yDE  
  内部控制 uFhPNR2l  
L/,g D.h^  
  The evaluation of internal control systems g1_z=(i`Z  
  对内部控制系统的评估 ,fN <I  
?<Hgq8J  
  Tests of control Qh6 vH9(D  
  控制测试 -N5h`Ii7  
-3wid1SOm  
  Substantive procedures (time, nature, extent)  vILB$%I  
  实质性程序(时间,性质,程度) 8 nqF i  
=<)/lz] H  
  Transaction cycles: revenue, purchases, inventory, etc. \ 2#K {  
  交易周期:收入,采购,库存等。 W(?J,8>  
u,}>I%21  
\ bWy5/+  
  4.Audit evidence Io>U-Zd\>  
  审计证据 c&aqN\'4"  
bY*_6SPK4  
  Obtain sufficient, appropriate audit evidence p_e  x  
  获取足够、适当的审计证据 < <Y]P+uU  
1vCp<D9<  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2']0c  z  
  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 Raetz>rL  
k>8OxpaWv?  
  The audit of specific items fCnwDT  
  审计的具体项目 [D(JEO@ :  
w)1SZ }  
  Receivables: confirmation 'MB+cz+v  
  应收帐款:确认 W<[7LdAB  
w^n&S=E E~  
  Inventory: counting, cut-off, confirmation of inventory held by third parties AW9%E/{  
  存货:数量,减值,第三方持有存货的确认 'O9Yu{M  
4ji'6JHPg  
  Payables: supplier statement reconciliation, confirmation G&MO(r}B  
  应付帐款:供应商的申明一致,确认 ,I+O;B:0  
)te_ <W  
  Bank and cash: bank confirmation 30(e6T;   
  银行存款和现金:银行的确认 ";jAHGbO  
x^Qij!mB%  
  Auditing sampling PJe \PGh  
  审计抽样 ^h#A7 g  
J p%J02  
5.Review (Ia:>ocE0  
  复核 pCa~:q*85  
f`\J%9U_O  
  Subsequent events f(K1 ,L:&7  
  随后发生的事件 8{{^pW?x  
B>z^W+Unyn  
e%{7CR'~TD  
[xDIK8d:I  
g u' +kw  
  Going concern m}: X\G(6Q  
  持续关注 `Pwf?_2n-  
3O2vY1Y2  
  Management representations Et}%sdS  
  与管理层的交涉沟通 Y2 N$&]O{  
,'l.u?SKyd  
  Audit finalization and the final review: unadjusted differences U~c9PqjZ  
  审核定稿和最后审查:未经调整的差异 ~{kA;uw  
YYkgm:[  
3=UufI  
  6. Reporting !VrBoU4<d  
  报告 ZX{eggXl  
学会计论坛bbs.xuekuaiji.com A,= R`m  
  Appendix T:CWxusL  
  附录 CPP9=CoR37  
  Audit procedure r.:f.AY{  
  审计程序 5`K'2  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个