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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 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 5vY1 XZt{  
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  Materiality, true and fair presentation, reasonable assurance 'e0qdY`  
  物质性,真实公平的描述,合理的保证 6 )Oe]{-  
iT I W;Cv  
  Appointment, removal and resignation of auditors A4'v Jk  
  审计人员的的任命、免职和辞职 Dx iCq(;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Oq|pd7fcgm  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $yOfqr  
cC>.`1:  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *}yW8i}36  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 As78yfK  
h/P Wi<R i  
  Engagement letter R0{n0Br  
  约定书(委托书) [7L1y) I(  
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  2. Planning and risk assessment ^${-^w@,%V  
  规划和风险评估 %#"uK:(N  
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  General principles y 8 `H*s@  
  一般原则 AvhmN5O =  
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  Plan and perform audits with an attitude of professional skepticism zYF'XB]4  
  持专业的怀疑态度计划和执行审计工作 ~ / "aD  
1jQz%^~  
  Audit risks = inherent risk ×control risk ×detection risk p`XI(NI  
  审计风险=内在风险×控制风险×检查风险 3+Xz5>"a  
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  Risk-based approach C9({7[k^%  
  基于风险的办法 dZv-lMYBE  
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  Understanding the entity and knowledge of the business %vyjn&13  
  了解商业的实质和知识 c1e7h l  
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  Assessing the risks of material misstatement and fraud +5 @8't  
  评估材料错报和舞弊的风险 0 R^Xn  
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  Materiality (level), tolerable error }1epn#O_4  
  重要性(级别),可容忍误差 Ks9"U^bPs  
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  Analytical procedures N'|zPFk g  
  分析程序 BL,YJ M(y  
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  Planning an audit ~h0SD(  
  规划审计工作 /zPN9 db  
dIMs{!  
  Audit documentation: working papers 1+Ja4`o,iS  
  审计文件:工作底稿 $wC]S4C  
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  The work of others Ewu 7tq Z  
  其他机构的文件 Ow mI*`  
0Tg/R4dI  
  Rely on the work of experts sd.:PE <  
  依靠专家的工作 ef Ra|7!HK  
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  Rely on the work of internal audit t$rWE|+_z  
  依靠内部审计工作 e-\J!E'1F  
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  3. Internal control <86upS6  
  内部控制 3|g'1X}  
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  The evaluation of internal control systems lbTz  
  对内部控制系统的评估 !dSY?1>U<  
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  Tests of control LYv+Sv  
  控制测试 Y KeOH  
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  Substantive procedures (time, nature, extent) Dy0cA| E  
  实质性程序(时间,性质,程度) GP[;+xMBh  
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  Transaction cycles: revenue, purchases, inventory, etc. 6^}GXfJAc  
  交易周期:收入,采购,库存等。 //f[%j*>  
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  4.Audit evidence 2t/ba3Rfk  
  审计证据 .K;*uq:0  
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  Obtain sufficient, appropriate audit evidence =`Nnd@3v  
  获取足够、适当的审计证据 Y Q3%vH5#y  
s XRiUDP`  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `L7 cS  
  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 HO}aLp  
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  The audit of specific items 7H++ pOF  
  审计的具体项目 *cq#>rN  
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  Receivables: confirmation   NM  
  应收帐款:确认 1 NLawi6  
!5Z?D8dcx  
  Inventory: counting, cut-off, confirmation of inventory held by third parties \D>'  
  存货:数量,减值,第三方持有存货的确认 rOS fDv  
VqbMFr<k  
  Payables: supplier statement reconciliation, confirmation &3S;5{7_e  
  应付帐款:供应商的申明一致,确认 bP(V#6IJ8  
X NnsMl  
  Bank and cash: bank confirmation * vEG%Y  
  银行存款和现金:银行的确认 D?8t'3no  
DV] Kd 7  
  Auditing sampling 5rfGMk <  
  审计抽样 ^~eT# Y8  
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5.Review JxNjyw  
  复核 =KMd! $J\  
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  Subsequent events 6D/5vM1   
  随后发生的事件 g}L2\i688  
jQ1~B1(  
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  Going concern NJLU +b yU  
  持续关注 G2 xYa$&][  
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  Management representations Y')in7g  
  与管理层的交涉沟通 ,R3D  
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  Audit finalization and the final review: unadjusted differences Q3_ia 5 `O  
  审核定稿和最后审查:未经调整的差异 +SZ#s :#SE  
RR*z3i`PP  
C(7LwV  
  6. Reporting `{ou4H\  
  报告 (:vY:-\ bO  
学会计论坛bbs.xuekuaiji.com 3QM.X^ANH  
  Appendix r]kLe2r:B  
  附录 2gg5:9  
  Audit procedure  }m\  
  审计程序 OfbM]:}<3  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
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只看该作者 1楼 发表于: 2012-06-26
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