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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 ba5,?FVI~  
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  Materiality, true and fair presentation, reasonable assurance (rKyX:Vsy  
  物质性,真实公平的描述,合理的保证 !8g419Yg  
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  Appointment, removal and resignation of auditors /x%h@Cn!  
  审计人员的的任命、免职和辞职 OlU')0Y  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G5WQTMzf&  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MzEeDN  
@JW HG1qJ  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7 bV(eV  
  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 pbCj ^  
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  Engagement letter G)|Xj70  
  约定书(委托书) sNa Lz  
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  2. Planning and risk assessment oW}nr<G{<  
  规划和风险评估 m}UcF oaO  
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  General principles (Q5rOrA"  
  一般原则 Q};n%&n&  
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  Plan and perform audits with an attitude of professional skepticism uzoI*aqk-s  
  持专业的怀疑态度计划和执行审计工作 zA%YaekJ  
}b5omHUE%  
  Audit risks = inherent risk ×control risk ×detection risk Yg /g9$'  
  审计风险=内在风险×控制风险×检查风险 (@DqKB  
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  Risk-based approach O2pntKI  
  基于风险的办法 z`"*60b  
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  Understanding the entity and knowledge of the business r` B(ucE  
  了解商业的实质和知识 ol0i^d*9F  
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  Assessing the risks of material misstatement and fraud /^]/ iTg  
  评估材料错报和舞弊的风险 M)F_$ ICE-  
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  Materiality (level), tolerable error U[0x\~[$K  
  重要性(级别),可容忍误差 ^4b;rLfk@  
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  Analytical procedures ! k[JP+;  
  分析程序 T,a71"c  
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  Planning an audit $u~*V  
  规划审计工作 lw]uH<v  
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  Audit documentation: working papers YdZ9##IU3  
  审计文件:工作底稿  )[S#:PP  
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  The work of others ZveNe~D7C  
  其他机构的文件 bm*.*A]  
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  Rely on the work of experts mtg=v@~  
  依靠专家的工作 qzj.N$9]  
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  Rely on the work of internal audit s=e`}4  
  依靠内部审计工作 "S]G+/I|iw  
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  3. Internal control <{+U- ^rzR  
  内部控制 UX2@eyejQ7  
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  The evaluation of internal control systems 6b7c9n Z  
  对内部控制系统的评估 s TVX/Q  
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  Tests of control {?;qy\m]o  
  控制测试 _l"=#i@L  
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  Substantive procedures (time, nature, extent) 4]HW!J  
  实质性程序(时间,性质,程度) v8YF+N  
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  Transaction cycles: revenue, purchases, inventory, etc. Q>q-6/|UX  
  交易周期:收入,采购,库存等。 YV8PybThc  
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  4.Audit evidence VbDk44X.W  
  审计证据 eslvg#Q  
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  Obtain sufficient, appropriate audit evidence .kU}x3m  
  获取足够、适当的审计证据 S"VO@)d  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v , CWE  
  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 c1q;  
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  The audit of specific items (wFoI}s  
  审计的具体项目 +1a3^A\  
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  Receivables: confirmation P(s:+  
  应收帐款:确认 bU/4KZ'-^  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties aX~Jk >a0  
  存货:数量,减值,第三方持有存货的确认 VP~(;H5%  
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  Payables: supplier statement reconciliation, confirmation -%0pYB  
  应付帐款:供应商的申明一致,确认 YV _ 7 .+A  
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  Bank and cash: bank confirmation yM}3u4FG  
  银行存款和现金:银行的确认 P:_bF>r ?  
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  Auditing sampling eZ$M#I=o  
  审计抽样 .hM t:BMf*  
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5.Review s q;!5qK  
  复核 :.tL~% q  
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  Subsequent events qX`Hi9ja  
  随后发生的事件 v k= |TE  
aM xd"cTzx  
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  Going concern Y]*&\Ex"\  
  持续关注 8{]nS8i  
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  Management representations $hHV Ie]+  
  与管理层的交涉沟通 L+VQtp &"  
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  Audit finalization and the final review: unadjusted differences dF09_nw  
  审核定稿和最后审查:未经调整的差异 +I-BqA9  
Ozhn`9L+1!  
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  6. Reporting 9=j)g  
  报告 ahIDKvJ4  
学会计论坛bbs.xuekuaiji.com UM#.`  
  Appendix &XdTY +  
  附录 .heU Ir,  
  Audit procedure ).IyjHY  
  审计程序 qp)Wt6 k?  
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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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