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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 ?hSha)1:  
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  Materiality, true and fair presentation, reasonable assurance %~(~W>^A  
  物质性,真实公平的描述,合理的保证 hd=j56P5P  
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  Appointment, removal and resignation of auditors InX{V|CW?  
  审计人员的的任命、免职和辞职 ^k9rDn/AW  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E#~2wqK  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]J~g'">  
B$EK_@M  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <lX:eR1  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 pgfu+K7?w  
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  Engagement letter  XDvq7ZD  
  约定书(委托书) Rmgxf/  
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  2. Planning and risk assessment `i{4cT8:  
  规划和风险评估 _PdAN= C3  
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  General principles mc56L[  
  一般原则 n%8#?GC`  
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  Plan and perform audits with an attitude of professional skepticism vD "_X"v  
  持专业的怀疑态度计划和执行审计工作 OUKj@~T  
IM2/(N.%  
  Audit risks = inherent risk ×control risk ×detection risk | )S{(#k  
  审计风险=内在风险×控制风险×检查风险 z'v9j_\  
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  Risk-based approach j?d!}v  
  基于风险的办法 @Yb Z 8Uc  
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  Understanding the entity and knowledge of the business K-ju,4A  
  了解商业的实质和知识 rGAFp,}-f  
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  Assessing the risks of material misstatement and fraud y>&VtN{E  
  评估材料错报和舞弊的风险 012:BZR  
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  Materiality (level), tolerable error Ld'EABM  
  重要性(级别),可容忍误差 `,Q<YT ~  
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  Analytical procedures .2{6h  
  分析程序 ^$ZI>L0+  
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  Planning an audit Ed8U;U b  
  规划审计工作 .Lp Nm'=R  
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  Audit documentation: working papers SIJ# ?0,  
  审计文件:工作底稿 CiHn;-b;  
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  The work of others K7y!s :rg!  
  其他机构的文件 D'Jm!Ap  
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  Rely on the work of experts 4/ 0/#G#j  
  依靠专家的工作 &P{o{  
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  Rely on the work of internal audit :tg@HyY)  
  依靠内部审计工作 _?*rtDzIM  
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  3. Internal control Gl d H SCy  
  内部控制 Q;d+]xj  
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  The evaluation of internal control systems AD0ptHUBa  
  对内部控制系统的评估 5? S{W  
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  Tests of control ?nj"Ptzs  
  控制测试 jcT{ugpq  
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  Substantive procedures (time, nature, extent) w50.gr7  
  实质性程序(时间,性质,程度) n$}R/*  
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  Transaction cycles: revenue, purchases, inventory, etc. dVjcK/T<  
  交易周期:收入,采购,库存等。 |8&\N  
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  4.Audit evidence <yPq;#z(!  
  审计证据 H'j_<R N  
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  Obtain sufficient, appropriate audit evidence $X{B* WF  
  获取足够、适当的审计证据 .Bm^3A  
oP 6.t-<dU  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v^FV t  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 .YnP% X=  
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  The audit of specific items 4O5n6~24  
  审计的具体项目 @1 `W<WP  
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  Receivables: confirmation !HT>  
  应收帐款:确认 1"~O"msb  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties "W3n BaG  
  存货:数量,减值,第三方持有存货的确认 BXKlO(7  
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  Payables: supplier statement reconciliation, confirmation fwar8 i1  
  应付帐款:供应商的申明一致,确认 J,(U<%n  
DkF@XK0c3  
  Bank and cash: bank confirmation T7WZ(y 3C  
  银行存款和现金:银行的确认 k:(e79  
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  Auditing sampling 2<\yky  
  审计抽样 4F1.D9u  
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5.Review 0& SrKn  
  复核 &)fhlp5  
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  Subsequent events %Hl:nT2M  
  随后发生的事件  ?fqkM  
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h~^qG2TYWq  
=%#$HQ=  
  Going concern +Y>cBSO  
  持续关注 fjz2m   
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  Management representations ><:lUt*N2  
  与管理层的交涉沟通 *BP\6"X  
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  Audit finalization and the final review: unadjusted differences ??esB&4?  
  审核定稿和最后审查:未经调整的差异 R fVV(X  
? A^3.`  
PL$(/Z  
  6. Reporting Pvb+   
  报告 2Xq!'NrS  
学会计论坛bbs.xuekuaiji.com $M8>SLd  
  Appendix #mz,HK0|aC  
  附录 :Jsz"vCg&s  
  Audit procedure ?#{2?%_  
  审计程序 {bq-: CZe  
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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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