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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 ZnBGNr  
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  Materiality, true and fair presentation, reasonable assurance nRyx2\Py+  
  物质性,真实公平的描述,合理的保证 mU]p K5  
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  Appointment, removal and resignation of auditors mV0u:ws  
  审计人员的的任命、免职和辞职 F:sUGM,  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }USOWsLSt  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YU XxQ|  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0p+3 6g  
  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 'nS>'yYH#  
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  Engagement letter =y>CO:^G%  
  约定书(委托书) 6n|][! f  
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  2. Planning and risk assessment dsOt(yNo  
  规划和风险评估 $Wjx$fD  
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  General principles &Ez+4.srkh  
  一般原则 7uf5w0]  
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  Plan and perform audits with an attitude of professional skepticism F2{SC?U  
  持专业的怀疑态度计划和执行审计工作 9e4`N"#,lI  
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  Audit risks = inherent risk ×control risk ×detection risk sm{/S*3  
  审计风险=内在风险×控制风险×检查风险 P @Fx6  
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  Risk-based approach f&txg,W,yv  
  基于风险的办法 e jR_3K^  
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  Understanding the entity and knowledge of the business v(6[z)A0  
  了解商业的实质和知识 lbGPy'h<rt  
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  Assessing the risks of material misstatement and fraud G.$KP  
  评估材料错报和舞弊的风险 JmeE}:5lpj  
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  Materiality (level), tolerable error A H=%6oT2  
  重要性(级别),可容忍误差 m2&Vm~Py6b  
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  Analytical procedures Mf !S'\  
  分析程序 RR|X4h0.  
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  Planning an audit {?q`9[Z  
  规划审计工作  FLZ9Rg  
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  Audit documentation: working papers [mj=m?j  
  审计文件:工作底稿 r;{ggwY&J  
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  The work of others h6bvUI+|h  
  其他机构的文件 fqBz"l>5A  
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  Rely on the work of experts FS!9 j8  
  依靠专家的工作 &g>M Z" Z|  
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  Rely on the work of internal audit  E(wS6  
  依靠内部审计工作 {NcJL< ;tS  
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  3. Internal control l8:!{I?s=  
  内部控制 _yF@k~ h  
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  The evaluation of internal control systems ^6Zx-Mf\  
  对内部控制系统的评估 DC8\v+K  
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  Tests of control HR?bnkv|id  
  控制测试 f,|;eF-Z  
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  Substantive procedures (time, nature, extent) t,'J%)j  
  实质性程序(时间,性质,程度) -SLk8x  
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  Transaction cycles: revenue, purchases, inventory, etc. C1(RgY|  
  交易周期:收入,采购,库存等。  *M$mAy<  
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  4.Audit evidence [z"oi'"fQ  
  审计证据 V|F/ynJfA  
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  Obtain sufficient, appropriate audit evidence :;TF_S v  
  获取足够、适当的审计证据 F_i "v5#  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r _FI5f  
  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( mA(h  
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  The audit of specific items vl6|i)D  
  审计的具体项目 eD3\>Y.z  
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  Receivables: confirmation m:Rm(ga9  
  应收帐款:确认 8zcS h/  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties L>&{<M_  
  存货:数量,减值,第三方持有存货的确认 ("{vbs$;  
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  Payables: supplier statement reconciliation, confirmation v-^<,|vm2f  
  应付帐款:供应商的申明一致,确认 VKw.g@BY  
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  Bank and cash: bank confirmation 0v6Z 4Ahpo  
  银行存款和现金:银行的确认 J5O/c ,?g  
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  Auditing sampling t/%[U,m  
  审计抽样 U%Hcc k'  
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5.Review m6H+4@Z-;(  
  复核 9b&;4Yq!f  
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  Subsequent events ew~uOG+  
  随后发生的事件 `Fe/=]< $  
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  Going concern d_f*'M2Gv  
  持续关注 53.jx38xS  
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  Management representations bE=[P}E  
  与管理层的交涉沟通 V\Y, 4&bI  
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  Audit finalization and the final review: unadjusted differences w@YPG{"j  
  审核定稿和最后审查:未经调整的差异 ACFEM9 [=  
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  6. Reporting q$s)(D  
  报告 mi5bk>o  
学会计论坛bbs.xuekuaiji.com M\Wg|gpy  
  Appendix 2#CN:b]+  
  附录 >MhZ(&iD  
  Audit procedure HCYy9  
  审计程序 MCIuP`sC|  
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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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