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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 Jf#-OlEQ  
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  Materiality, true and fair presentation, reasonable assurance \L}7.fkb8  
  物质性,真实公平的描述,合理的保证 R[* n3 wB  
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  Appointment, removal and resignation of auditors 4pelIoj  
  审计人员的的任命、免职和辞职 Jt<J#M<}7  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^^n (s_g  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @o#Yq n3Y  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f#7=N{wm  
  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 hM>.xr  
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  Engagement letter P*U^,Jh<  
  约定书(委托书) >M##q?.  
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  2. Planning and risk assessment jffNA^e  
  规划和风险评估 tGbx/$Y   
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  General principles *DZ7,$LQ~D  
  一般原则 bC) <K/Q9  
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  Plan and perform audits with an attitude of professional skepticism P3Vh|<'7  
  持专业的怀疑态度计划和执行审计工作 2|WM?V&  
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  Audit risks = inherent risk ×control risk ×detection risk rO{?.#~  
  审计风险=内在风险×控制风险×检查风险 O?"uM>r  
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  Risk-based approach 8K8jz 9.s  
  基于风险的办法 ]|=`-)AP3  
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  Understanding the entity and knowledge of the business Je2&7uR0  
  了解商业的实质和知识 R7!v=X]i  
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  Assessing the risks of material misstatement and fraud a'n17d&  
  评估材料错报和舞弊的风险 gS j0+|  
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  Materiality (level), tolerable error 8|L@-F  
  重要性(级别),可容忍误差 R?2HnJh  
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  Analytical procedures \ i}-Y[Dg  
  分析程序 D@ !r?E`  
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  Planning an audit f4F%\ "  
  规划审计工作 $d4&H/u^  
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  Audit documentation: working papers %W=BdGr[8z  
  审计文件:工作底稿 VN\VTSZh?\  
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  The work of others s1#A0%gx  
  其他机构的文件 I3'UrKKO  
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  Rely on the work of experts /`nkz  
  依靠专家的工作 ~Eb: AC5  
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  Rely on the work of internal audit FZZO-,xa  
  依靠内部审计工作 9vwm RVN  
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  3. Internal control jENC1T(  
  内部控制 ;cPPx`0$9  
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  The evaluation of internal control systems K=}Eupn=  
  对内部控制系统的评估 t.VVE:A^%  
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  Tests of control Q>9bKP  
  控制测试 j8PeO&n>  
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  Substantive procedures (time, nature, extent) q8;MPXSG3  
  实质性程序(时间,性质,程度) _5(1T%K)  
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  Transaction cycles: revenue, purchases, inventory, etc. Sl'$w4s   
  交易周期:收入,采购,库存等。 kzNRRs\e  
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  4.Audit evidence F? 6Q(mRl  
  审计证据 ?9!9lSH6%  
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  Obtain sufficient, appropriate audit evidence >j$aY  
  获取足够、适当的审计证据 5JK'2J&  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }bdoJ5  
  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 & ,:!gYN  
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  The audit of specific items .J&89I]U  
  审计的具体项目 6gO(  8  
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  Receivables: confirmation 72J=_d>+  
  应收帐款:确认 B YHyqpP9  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties yJO Jw o^  
  存货:数量,减值,第三方持有存货的确认 f#m@eb  
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  Payables: supplier statement reconciliation, confirmation ?EPHq, E  
  应付帐款:供应商的申明一致,确认 hA1B C3  
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  Bank and cash: bank confirmation v.vkQQ0[9  
  银行存款和现金:银行的确认  "^BA5  
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  Auditing sampling R^sgafGl=  
  审计抽样 9HiyN>(  
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5.Review gd#?rc*f<3  
  复核 I|K!hQ"m  
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  Subsequent events JC~4B3!  
  随后发生的事件 gzH;`,  
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  Going concern ZqpK}I  
  持续关注 [cZ/)tm  
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  Management representations z7L+wNYwg  
  与管理层的交涉沟通 w^ofH-R/  
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  Audit finalization and the final review: unadjusted differences !+z^VcV  
  审核定稿和最后审查:未经调整的差异 J|be'V#]1  
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  6. Reporting 9n_Rk W5 g  
  报告 5 $$Cav  
学会计论坛bbs.xuekuaiji.com c+T`X?.j  
  Appendix NG:4Q.G1g  
  附录 UWS 91GN@  
  Audit procedure uV@' 898%5  
  审计程序 Fv$w:r]q6  
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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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