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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 .Pqj6Ko9  
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  Materiality, true and fair presentation, reasonable assurance "P9wT)J_  
  物质性,真实公平的描述,合理的保证  z, :+Oc  
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  Appointment, removal and resignation of auditors Y'\3ux0]4'  
  审计人员的的任命、免职和辞职 Ynv 9v\n|  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Pau&4h0  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T9,lblU Q  
;o &_:]S  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t^dakL  
  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 }P7xdQ6  
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  Engagement letter (%=lq#,   
  约定书(委托书) )G Q D*b  
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  2. Planning and risk assessment D}3cW2!9  
  规划和风险评估 N}e(.  
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  General principles P1vF{e  
  一般原则 c'>8pd  
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  Plan and perform audits with an attitude of professional skepticism m^(E:6T  
  持专业的怀疑态度计划和执行审计工作 a'(lVZA;  
'b d=,QW  
  Audit risks = inherent risk ×control risk ×detection risk $Ykp8u,(  
  审计风险=内在风险×控制风险×检查风险 D <$j`r  
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  Risk-based approach y$"~^8"z  
  基于风险的办法 9.]Cy8  
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  Understanding the entity and knowledge of the business `3H?*\<(  
  了解商业的实质和知识 7zi^{]  
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  Assessing the risks of material misstatement and fraud t~udfOvY  
  评估材料错报和舞弊的风险 `RL(N4H  
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  Materiality (level), tolerable error &St~!y6M?  
  重要性(级别),可容忍误差 Sv CK;$:  
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  Analytical procedures bTI&#Hu  
  分析程序 yBD.Cs@  
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  Planning an audit Z\o AE<$  
  规划审计工作 5Od(J5`  
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  Audit documentation: working papers 2t~7eI%d  
  审计文件:工作底稿 8#d99dOe  
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  The work of others *U5> j#,  
  其他机构的文件 } r\SP3  
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  Rely on the work of experts Uzm[e%/`  
  依靠专家的工作 h)aWerzL  
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  Rely on the work of internal audit *RqO3=  
  依靠内部审计工作 FK/ro91L  
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  3. Internal control 8Y;zs7Y  
  内部控制 { ?1 mY"  
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  The evaluation of internal control systems S{r)/ ~/  
  对内部控制系统的评估 y("0Xve  
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  Tests of control c Gaz$=/  
  控制测试 It,n +A  
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  Substantive procedures (time, nature, extent) "ZK5P&d  
  实质性程序(时间,性质,程度) ;zxlwdfcr'  
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  Transaction cycles: revenue, purchases, inventory, etc. uk> /I l  
  交易周期:收入,采购,库存等。 Aj)< 8  
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  4.Audit evidence QP-<$P;~  
  审计证据 o^"d2=  
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  Obtain sufficient, appropriate audit evidence W:N"O\`{m  
  获取足够、适当的审计证据 Rc m(Y7  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \gk3w,B?E  
  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 IUBps0.T\  
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  The audit of specific items h"Yqm"U/  
  审计的具体项目 +#*z"a`  
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  Receivables: confirmation qh'f,#dI}  
  应收帐款:确认 F|3FvxA  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Up2\X#6  
  存货:数量,减值,第三方持有存货的确认 <)*g7   
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  Payables: supplier statement reconciliation, confirmation &Bdt+OQ ;  
  应付帐款:供应商的申明一致,确认 '[ddE!ta  
)9W# 5V$  
  Bank and cash: bank confirmation dvdBRrf  
  银行存款和现金:银行的确认 e4_aKuA  
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  Auditing sampling  ,IvnNnl2  
  审计抽样  ( Vv[  
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5.Review UDi3dH=  
  复核 fkUH]CdaB  
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  Subsequent events .j'IYlv/P  
  随后发生的事件 }oxaB9r  
{q>4:lsS  
_q 9lr8hx  
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  Going concern m_U6"\n 5  
  持续关注 q^+NhAMz  
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  Management representations L$kAe1 V^m  
  与管理层的交涉沟通 v{*X@)$  
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  Audit finalization and the final review: unadjusted differences c\rbLr}l)  
  审核定稿和最后审查:未经调整的差异 x$b[m 20  
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  6. Reporting 4qXUk:C@m  
  报告 "._WdY [  
学会计论坛bbs.xuekuaiji.com #CP, \G  
  Appendix "RX5] eJc\  
  附录 uR @Wv^  
  Audit procedure MifgRUe  
  审计程序 ik NFW*p  
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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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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545004760

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只看该作者 1楼 发表于: 2012-06-26
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