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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 T\b e(@r  
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  Materiality, true and fair presentation, reasonable assurance _i:yI-jA  
  物质性,真实公平的描述,合理的保证 3Zdkf]Gh  
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  Appointment, removal and resignation of auditors J`uV $l:  
  审计人员的的任命、免职和辞职 ar=uDb;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J^ryUO o}b  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A%oHx|PD  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >I8R[@  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 vz,l{0 v  
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  Engagement letter [st4FaQ36  
  约定书(委托书) D^I%tn=F  
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  2. Planning and risk assessment yu<sd}@  
  规划和风险评估 ,K6s'3O(LW  
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  General principles XJC|6"n  
  一般原则 AlIFTNg:"  
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  Plan and perform audits with an attitude of professional skepticism jw5Bbyk  
  持专业的怀疑态度计划和执行审计工作 !V$m!i;  
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  Audit risks = inherent risk ×control risk ×detection risk $dgY#ST%  
  审计风险=内在风险×控制风险×检查风险 ;a XcGa  
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  Risk-based approach :U0z;  
  基于风险的办法 n4Ry)O[.  
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  Understanding the entity and knowledge of the business ON~SZa  
  了解商业的实质和知识 pz6fL=Xd  
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  Assessing the risks of material misstatement and fraud |(*ReQ?=  
  评估材料错报和舞弊的风险 ]P<u^ `{*  
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  Materiality (level), tolerable error ; ob>$ _  
  重要性(级别),可容忍误差 0j7W\'!t  
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  Analytical procedures sikG}p0mx<  
  分析程序 /d&zE|!  
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  Planning an audit OySIp[{tJ  
  规划审计工作 81O`#DfZ  
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  Audit documentation: working papers 200/  
  审计文件:工作底稿 (g`G(K_  
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  The work of others yJ c#y   
  其他机构的文件 .EM0R\ q  
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  Rely on the work of experts %# ?)+8"l  
  依靠专家的工作 D kl4 ^}  
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  Rely on the work of internal audit S4aN7.'Q  
  依靠内部审计工作 3'}(:X(  
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  3. Internal control )pJ} $[6  
  内部控制  5f(yF  
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  The evaluation of internal control systems T@GT=1E)  
  对内部控制系统的评估 "-88bF~  
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  Tests of control !1$Q Nxgi  
  控制测试 =&;orP  
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  Substantive procedures (time, nature, extent) @e8b'w3  
  实质性程序(时间,性质,程度) < ^c?M[ j  
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  Transaction cycles: revenue, purchases, inventory, etc. jNhiY  
  交易周期:收入,采购,库存等。 `w` f[dU-  
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  4.Audit evidence T"xq^h1\  
  审计证据 dQT A^m  
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  Obtain sufficient, appropriate audit evidence  S {oW  
  获取足够、适当的审计证据 {AUhF}O  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @/FE!6 |O  
  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 AiKja>Fl<  
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  The audit of specific items kH/u]+_  
  审计的具体项目 )c!7V)z  
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  Receivables: confirmation Q#w mS&$f  
  应收帐款:确认 a9]F.Jm  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties w.Cw)# N  
  存货:数量,减值,第三方持有存货的确认 "Zm**h.t  
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  Payables: supplier statement reconciliation, confirmation v;m`d{(i2  
  应付帐款:供应商的申明一致,确认 H3\4&q  
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  Bank and cash: bank confirmation J<hqF4z  
  银行存款和现金:银行的确认 VBnD:w"z  
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  Auditing sampling %3b;`Oa  
  审计抽样 omz%:'m`~  
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5.Review R9X ISsM^  
  复核 `W>cA64 o  
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  Subsequent events qLC_ p)  
  随后发生的事件 %87D(h!.I4  
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  Going concern ^97u0K3$  
  持续关注 %!DdjC&5*  
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  Management representations j IO2uTM~  
  与管理层的交涉沟通 )/4eT\ =  
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  Audit finalization and the final review: unadjusted differences cft/;A u{  
  审核定稿和最后审查:未经调整的差异 E~}@56ER}  
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  6. Reporting oZ]^zzoEcg  
  报告 !s^[|2D_U  
学会计论坛bbs.xuekuaiji.com {ovt 6C  
  Appendix i ZU 1w7Z  
  附录 y cD.X"  
  Audit procedure z`]sWi F0  
  审计程序 6&oaxAp<s  
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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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