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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 U"]i.J1  
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  Materiality, true and fair presentation, reasonable assurance /o2eKx  
  物质性,真实公平的描述,合理的保证 ,<7f5qg "'  
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  Appointment, removal and resignation of auditors 4r*6fJ*bJ  
  审计人员的的任命、免职和辞职 v5o%y:~  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kn.z8%^(  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G'Y|MCKz>  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 79DC]48M  
  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 yS""*8/  
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  Engagement letter zl5S)/A  
  约定书(委托书) <PxEl4  
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  2. Planning and risk assessment J,7\/O(`A  
  规划和风险评估 :?J$ +bm}  
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  General principles ilP&ctn6+c  
  一般原则 *QX$Mo^E  
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  Plan and perform audits with an attitude of professional skepticism YAo g;QL  
  持专业的怀疑态度计划和执行审计工作 va0 a4s1O  
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  Audit risks = inherent risk ×control risk ×detection risk vuf|2!kh/  
  审计风险=内在风险×控制风险×检查风险 nL? B  
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  Risk-based approach cW RY[{v  
  基于风险的办法 3]i1M%'i  
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  Understanding the entity and knowledge of the business cQny)2k*x  
  了解商业的实质和知识 ?=l(29tH  
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  Assessing the risks of material misstatement and fraud rZEu@63  
  评估材料错报和舞弊的风险 .o>QBYpTw/  
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  Materiality (level), tolerable error }73H$ss:  
  重要性(级别),可容忍误差 3-05y!vbcE  
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  Analytical procedures PJLA^eC7>  
  分析程序 a'Z"Yz^Eo  
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  Planning an audit Z8x(_ft5  
  规划审计工作 !q X 7   
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  Audit documentation: working papers xASj w?  
  审计文件:工作底稿 D|xS O~M5  
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  The work of others (n< xoV[e  
  其他机构的文件 w*+rBp,f  
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  Rely on the work of experts /mb| %U]~  
  依靠专家的工作 B 5?(gb"  
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  Rely on the work of internal audit G~JQcJFj  
  依靠内部审计工作 DeUDZL%/  
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  3. Internal control _]\mh,}  
  内部控制 h3 :k$`_  
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  The evaluation of internal control systems qAm%h\  
  对内部控制系统的评估 i@2?5U>h  
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  Tests of control 'j.{o  
  控制测试 *"#>Ov>  
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  Substantive procedures (time, nature, extent) aAX 8m  
  实质性程序(时间,性质,程度) =q._Qsj?fu  
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  Transaction cycles: revenue, purchases, inventory, etc. f.,-KIiF  
  交易周期:收入,采购,库存等。 { "/@,!9rJ  
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  4.Audit evidence k8h$#@^  
  审计证据 #hai3>9|B  
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  Obtain sufficient, appropriate audit evidence 9gFC]UVWh  
  获取足够、适当的审计证据 <'/+E4m  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _+UD>u{  
  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 s? =J#WV1y  
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  The audit of specific items jtZ@`io  
  审计的具体项目 [p]Ayo$~  
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  Receivables: confirmation %1#5 7-  
  应收帐款:确认 Tj.;\a|d  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties xbIxtZm  
  存货:数量,减值,第三方持有存货的确认 %DiZ&}^Ck  
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  Payables: supplier statement reconciliation, confirmation bJ9>,,D  
  应付帐款:供应商的申明一致,确认 )9Jt550(  
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  Bank and cash: bank confirmation _$1W:!f4  
  银行存款和现金:银行的确认 ;'nu9FU*O  
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  Auditing sampling N 4Dyec\  
  审计抽样 eX}u ZR  
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5.Review .>&kA f.  
  复核 ^oA^z1>3  
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  Subsequent events s7=]!7QGS!  
  随后发生的事件 )'nGuL-w!i  
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  Going concern D7 .R N Xo  
  持续关注 4j/8Otn  
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  Management representations Cgt{5  
  与管理层的交涉沟通 GCc@ :*4[  
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  Audit finalization and the final review: unadjusted differences "Sl";.   
  审核定稿和最后审查:未经调整的差异 X1$0'u sS  
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  6. Reporting RzNv|   
  报告 y\Zx {A[  
学会计论坛bbs.xuekuaiji.com Uw4KdC  
  Appendix I lvjS^j  
  附录 g3j@o/Y  
  Audit procedure kyz_r6  
  审计程序 GtbI 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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