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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 :&0yf;>v  
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  Materiality, true and fair presentation, reasonable assurance v;bP8)mI  
  物质性,真实公平的描述,合理的保证 VXc+Wm*W  
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  Appointment, removal and resignation of auditors Ei9 _h  
  审计人员的的任命、免职和辞职 1u"*09yZd  
P 5qa:<  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x\J;ZiWwW  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M o"JV  
x !:9c<  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {~p7*j^0  
  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 lO2T/1iMTW  
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  Engagement letter g#'fd/?Q  
  约定书(委托书) 42J';\)oP  
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  2. Planning and risk assessment +r-dr>&H@  
  规划和风险评估 n,?IcDU~m  
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  General principles b%[ nB  
  一般原则 u3*NO )O  
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  Plan and perform audits with an attitude of professional skepticism q F{DArc  
  持专业的怀疑态度计划和执行审计工作 ia^%Wg7  
*TM;trfz  
  Audit risks = inherent risk ×control risk ×detection risk Q$3\ /mz  
  审计风险=内在风险×控制风险×检查风险 fKT Dt%  
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  Risk-based approach ljYpMv.>xG  
  基于风险的办法 YA"Ti9-EV  
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  Understanding the entity and knowledge of the business ~&DB!6*  
  了解商业的实质和知识 XVrm3aj(m  
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  Assessing the risks of material misstatement and fraud +HOCVqx  
  评估材料错报和舞弊的风险 C(V[wvL  
zNV!@Yr  
  Materiality (level), tolerable error $ !|8g`Tm  
  重要性(级别),可容忍误差 ceb s.sF:  
b W=.K>|  
  Analytical procedures X-)RU?  
  分析程序 wC(vr.,F  
&c!j`86y*  
  Planning an audit %NT`C9][  
  规划审计工作 M&qh]v gC  
yV:EK{E  
  Audit documentation: working papers axK6sIxx  
  审计文件:工作底稿 b^[W_y  
d~{jEg  
  The work of others 3Q'[Ee2-3  
  其他机构的文件 eVw\v#gd  
N5 SLF4R1  
  Rely on the work of experts gppBFS  
  依靠专家的工作 Hp)X^O"  
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  Rely on the work of internal audit $!YKZ0)B'0  
  依靠内部审计工作 7FmbV/&c  
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  3. Internal control r]A" Og_U  
  内部控制 lLuID  
uY^v"cw/F  
  The evaluation of internal control systems =n@F$/h  
  对内部控制系统的评估 #ZG3|#Q=L  
x9&-(kBU  
  Tests of control M{`/f@z(  
  控制测试 }3v'Cp0L  
4$yV%[j  
  Substantive procedures (time, nature, extent) (k%GY< bP  
  实质性程序(时间,性质,程度) hi!L\yi  
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  Transaction cycles: revenue, purchases, inventory, etc. 9$Ig~W)  
  交易周期:收入,采购,库存等。 wL4Z W8_  
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)!tCC-Cr  
  4.Audit evidence F-_%>KJS  
  审计证据 >qR7'QwP  
r& vFikIz  
  Obtain sufficient, appropriate audit evidence gRBSt M&hU  
  获取足够、适当的审计证据 Lj}>Xy(7<  
=EQJqj1T  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0y)}.'  
  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 x&'o ]Y  
 s[3 e =N  
  The audit of specific items $tI]rU  
  审计的具体项目 Y[2Wt%2\6  
bF*NWm$Lf  
  Receivables: confirmation dXmV@ Noo  
  应收帐款:确认 _w 5RK(  
2@v J  
  Inventory: counting, cut-off, confirmation of inventory held by third parties *c{wtl@  
  存货:数量,减值,第三方持有存货的确认 m9Ax\lf  
!<&m]K  
  Payables: supplier statement reconciliation, confirmation pe9@N9_5  
  应付帐款:供应商的申明一致,确认 sONBQ9  
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  Bank and cash: bank confirmation *l{yW"Su  
  银行存款和现金:银行的确认 MU'@2c  
'Y.Vn P&H  
  Auditing sampling syv$XeG=}  
  审计抽样 9M_(He -  
SyO79e*t  
5.Review 'n0 .#E_  
  复核 77V .["=7  
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  Subsequent events cq*=|m0}Z  
  随后发生的事件 FW8-'~  
r [s!F=^  
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AVG>_$<  
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  Going concern 4,G w#@  
  持续关注 ,`32!i  
*#y;8  
  Management representations ?7jg(`Yh  
  与管理层的交涉沟通 [iS,#w` 5  
xY\ 0 zQ  
  Audit finalization and the final review: unadjusted differences NOt@M  
  审核定稿和最后审查:未经调整的差异 dRI^@n  
y{d^?(-  
RKZ6}q1n  
  6. Reporting kS :\Oz\  
  报告 < ?h%k"5  
学会计论坛bbs.xuekuaiji.com  Fl3#D7K  
  Appendix 5Y\!pf7SQ|  
  附录 Xl_Uz8Hp  
  Audit procedure ,e`'4H  
  审计程序 uS+k^ #  
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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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