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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 u5'jIqlU  
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  Materiality, true and fair presentation, reasonable assurance {uCX F~v  
  物质性,真实公平的描述,合理的保证 > w-fsL  
s)A=hB-V  
  Appointment, removal and resignation of auditors vk jHh.  
  审计人员的的任命、免职和辞职 J<9;Ix8R  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {Mv$~T|e7  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见  Qi;62M  
rOo |.4w  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _{C =d3  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 P \rA>ZY  
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  Engagement letter v =]!Po&Q-  
  约定书(委托书) i)1013b  
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  2. Planning and risk assessment -;Ij ,  
  规划和风险评估 m\.( -  
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  General principles PR2;+i3  
  一般原则 PKg>|]Rf.  
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  Plan and perform audits with an attitude of professional skepticism '89nyx&W  
  持专业的怀疑态度计划和执行审计工作 (7 O?NS  
]Vm:iF#5P  
  Audit risks = inherent risk ×control risk ×detection risk ra|Ku!  
  审计风险=内在风险×控制风险×检查风险 &~&oB;uR  
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  Risk-based approach }8Yu"P${Y  
  基于风险的办法 2{9%E6%#  
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  Understanding the entity and knowledge of the business >$:_M*5  
  了解商业的实质和知识 ?m\? #  
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  Assessing the risks of material misstatement and fraud Yl`)%6'5|  
  评估材料错报和舞弊的风险 le1 50;7  
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  Materiality (level), tolerable error K}( @Ek  
  重要性(级别),可容忍误差 RQ;}+S  
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  Analytical procedures 7m.>2U   
  分析程序 FT Ytf4t  
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  Planning an audit c2Yrg@) [  
  规划审计工作 p C/13|I  
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  Audit documentation: working papers pnp)- a*7  
  审计文件:工作底稿 h#}'9oA  
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  The work of others nC5]IYL|  
  其他机构的文件 q+U&lw|"w  
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  Rely on the work of experts t8f:?  
  依靠专家的工作 ^D?{[LBc  
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  Rely on the work of internal audit .OZ\ s%h;  
  依靠内部审计工作 xs^wRE_  
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  3. Internal control E[Bj+mX9  
  内部控制 z#GrwE,r   
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  The evaluation of internal control systems {.r #j|  
  对内部控制系统的评估 g v7@4G  
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  Tests of control t[p/65L>8  
  控制测试 ddwokXx (  
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  Substantive procedures (time, nature, extent) u,JUMH]@  
  实质性程序(时间,性质,程度) 6T6UIq  
w ,-4A o2x  
  Transaction cycles: revenue, purchases, inventory, etc. NL-V",gI-~  
  交易周期:收入,采购,库存等。 A-l[f\  
Q#lFt,.y  
i?D)XXB85  
  4.Audit evidence 8 Y))/]R  
  审计证据 d 0 mfqP=  
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  Obtain sufficient, appropriate audit evidence ot,=.%O  
  获取足够、适当的审计证据 eQJyO9$G  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &F.L* M  
  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 o('6,D  
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  The audit of specific items ri h@(;)1  
  审计的具体项目 0QY9vuhL<  
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  Receivables: confirmation +wcif-  
  应收帐款:确认 ) ):w`^6  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties w g^'oy  
  存货:数量,减值,第三方持有存货的确认 3il/{bgM  
>AW&Lfw$  
  Payables: supplier statement reconciliation, confirmation {Z}zT1kA  
  应付帐款:供应商的申明一致,确认 Yb?(Q %  
LJOJ2x  
  Bank and cash: bank confirmation ]Cp`qayct  
  银行存款和现金:银行的确认 }1|FES  
hR,5U=+M7  
  Auditing sampling I\f\k>;  
  审计抽样 2+ |U!X  
22Oe~W;  
5.Review nTHCb>,vM  
  复核 J+=?taZ  
+TN*6V{D  
  Subsequent events `!C5"i8+i2  
  随后发生的事件 \9 k3;zw  
}'4aW_ta  
\J6&Z13Q  
Hm]\.ZEy  
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  Going concern kyL]4:@W`  
  持续关注 B<jVo%og  
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  Management representations T^S $|d  
  与管理层的交涉沟通 Ph17(APt,Q  
[s F/sa 3  
  Audit finalization and the final review: unadjusted differences Z`>m   
  审核定稿和最后审查:未经调整的差异 ZdlQ}l#F  
9:7&`J lC#  
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  6. Reporting }Io5&ww: U  
  报告 [E0.4FLT!  
学会计论坛bbs.xuekuaiji.com h"dn:5G:=  
  Appendix j# n  
  附录 7w.9PNhy  
  Audit procedure #,;Q|)AD:e  
  审计程序 \Z_29L w=  
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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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