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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 /-jk_8@a  
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  Materiality, true and fair presentation, reasonable assurance B |+tK  
  物质性,真实公平的描述,合理的保证 *FEY"W+bY  
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  Appointment, removal and resignation of auditors _"#ucM=B:-  
  审计人员的的任命、免职和辞职 JK9}Kb};  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c YMlc wS  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b?FTwjV+#  
Oy/+uw^  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0q ^dpM  
  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 +A,t9 3:k  
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  Engagement letter y*Wl(w3  
  约定书(委托书) 8y, ]>n  
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  2. Planning and risk assessment y*5bF 0  
  规划和风险评估 7` f',ZK%  
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  General principles E64d6z^7u  
  一般原则 ~ -hH#5  
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  Plan and perform audits with an attitude of professional skepticism ;{Kx$Yt+  
  持专业的怀疑态度计划和执行审计工作 !xxu~j^T  
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  Audit risks = inherent risk ×control risk ×detection risk H c{0O7  
  审计风险=内在风险×控制风险×检查风险 JH0L^p   
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  Risk-based approach I5J9,j  
  基于风险的办法 U3yIONlt  
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  Understanding the entity and knowledge of the business @n##.th  
  了解商业的实质和知识 N yK7TKui  
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  Assessing the risks of material misstatement and fraud a jCx"J  
  评估材料错报和舞弊的风险 0UB,EI8   
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  Materiality (level), tolerable error B)M& FO  
  重要性(级别),可容忍误差 NN9` jP2  
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  Analytical procedures WurpHOJt+  
  分析程序 n8eR?'4  
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  Planning an audit V nv9 <=R  
  规划审计工作 ~agzp`!M  
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  Audit documentation: working papers bVc;XZwI   
  审计文件:工作底稿 u9*}@{,  
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  The work of others Uaho.(_GP  
  其他机构的文件 I~$LIdzw  
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  Rely on the work of experts R;_U BQ)  
  依靠专家的工作 t1)b26;  
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  Rely on the work of internal audit l ^*Gq P5  
  依靠内部审计工作 DVNGV   
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  3. Internal control I"]5B  
  内部控制 Dm j^aFB0|  
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  The evaluation of internal control systems :A,V<Es}I"  
  对内部控制系统的评估 pH%cbBm  
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  Tests of control D@i,dPz5Zl  
  控制测试 7)IB IlV  
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  Substantive procedures (time, nature, extent) e'oM% G[  
  实质性程序(时间,性质,程度) T{={uzQeJJ  
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  Transaction cycles: revenue, purchases, inventory, etc. XB)e;R  
  交易周期:收入,采购,库存等。 5O Ob(  
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  4.Audit evidence ~a[]4\ m;  
  审计证据 mAFqA  
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  Obtain sufficient, appropriate audit evidence hv'~S  
  获取足够、适当的审计证据 x-0IxWD%  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {_1^ GIIS  
  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 L!3AiAnr  
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  The audit of specific items G qI^$5?  
  审计的具体项目 PXcpROg5 6  
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  Receivables: confirmation S<f&?\wK=v  
  应收帐款:确认 AC=cz!3iB  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties z0Vd(QL  
  存货:数量,减值,第三方持有存货的确认 BciwS_Qx  
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  Payables: supplier statement reconciliation, confirmation N:!XtYA<  
  应付帐款:供应商的申明一致,确认 QeA)@x.p  
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  Bank and cash: bank confirmation cI4%z eR  
  银行存款和现金:银行的确认 36JVnW;  
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  Auditing sampling Qw^nN(K!>  
  审计抽样 GBvB0kC)c  
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5.Review }$V]00 X  
  复核 l!\C"f1o,  
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  Subsequent events g# :|Mjgh  
  随后发生的事件 -Q;5A;sr2  
R:B-4  
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  Going concern sMli!u  
  持续关注 geWis(#J  
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  Management representations  r_]wa  
  与管理层的交涉沟通 VG+Yhm<SL  
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  Audit finalization and the final review: unadjusted differences 71cc6T  
  审核定稿和最后审查:未经调整的差异 mwCNfwb:  
5Ga>qIM  
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  6. Reporting ~R/7J{Sg  
  报告 4QK([q  
学会计论坛bbs.xuekuaiji.com '/SMqmi  
  Appendix DTN@b!  
  附录 YWM$%   
  Audit procedure h|dVVCsN  
  审计程序 g8mVjM\B;  
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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 ……
离线545004760

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只看该作者 1楼 发表于: 2012-06-26
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