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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 > VP5vkv=  
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  Materiality, true and fair presentation, reasonable assurance E~qQai=]  
  物质性,真实公平的描述,合理的保证 t{zBC?c R  
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  Appointment, removal and resignation of auditors J:AMnUOcDi  
  审计人员的的任命、免职和辞职 QjJfE<h  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IB8gDP2  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BZ+;n |<r  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &?y7I Pp  
  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 +P)ys#=  
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  Engagement letter DkdL#sV  
  约定书(委托书) 2 x32U MD  
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  2. Planning and risk assessment 2"X~ju  
  规划和风险评估 2.nE k  
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  General principles  q=4Bny0  
  一般原则 $gvr -~  
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  Plan and perform audits with an attitude of professional skepticism Qnt5HSSt  
  持专业的怀疑态度计划和执行审计工作 pRrHuLj^  
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  Audit risks = inherent risk ×control risk ×detection risk :o8MUXH$  
  审计风险=内在风险×控制风险×检查风险 9:8|)a(1  
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  Risk-based approach q7_+}"i  
  基于风险的办法 Wekqn!h  
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  Understanding the entity and knowledge of the business h/m6)m.D  
  了解商业的实质和知识 WU)Ss`s \  
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  Assessing the risks of material misstatement and fraud H M:r0_  
  评估材料错报和舞弊的风险 VteEDL/w  
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  Materiality (level), tolerable error ^R~~L  
  重要性(级别),可容忍误差 n>FY?  
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  Analytical procedures #ekM"p  
  分析程序 \TbVS8e^  
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  Planning an audit goZ V.,w  
  规划审计工作 :dwt 1>  
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  Audit documentation: working papers nc?B6IV  
  审计文件:工作底稿 c$h9/H=~  
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  The work of others >*1}1~uU`'  
  其他机构的文件 | C+o;  
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  Rely on the work of experts )^x K   
  依靠专家的工作 |yY`s6Uq  
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  Rely on the work of internal audit +%0z`E\?M#  
  依靠内部审计工作 JAjku6  
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  3. Internal control 57I}R MT"  
  内部控制 #&8rcu;/  
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  The evaluation of internal control systems Lx[ ,Z,kD  
  对内部控制系统的评估 cgT  
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  Tests of control $l[Rh1z`;+  
  控制测试 01@t~v3!Z  
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  Substantive procedures (time, nature, extent) {2KFD\i\  
  实质性程序(时间,性质,程度) el PE%'  
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  Transaction cycles: revenue, purchases, inventory, etc. H=^K@Ti:  
  交易周期:收入,采购,库存等。 Ey `h1 Y  
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  4.Audit evidence )A8v];.]3  
  审计证据 hZ$t$3  
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  Obtain sufficient, appropriate audit evidence $lwz-^1t.  
  获取足够、适当的审计证据 ,_ 2x{0w:>  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \Y|*Nee}XP  
  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 R^&q-M=O[  
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  The audit of specific items >{zk qvsQ&  
  审计的具体项目 nHXX\i  
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  Receivables: confirmation chI.{Rj  
  应收帐款:确认 YA]5~ ZE\  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties t#E}NR  
  存货:数量,减值,第三方持有存货的确认 2-+f1,  
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  Payables: supplier statement reconciliation, confirmation -0uV z)  
  应付帐款:供应商的申明一致,确认 7Ke&0eAw  
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  Bank and cash: bank confirmation TD@v9  
  银行存款和现金:银行的确认 1 OaXo!  
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  Auditing sampling GIwh@4;  
  审计抽样 `C E^2  
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5.Review {Tp2H_EG  
  复核 "y?\Dx   
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  Subsequent events V&{MQWy  
  随后发生的事件 >h~IfZU1  
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  Going concern 8T[ 6J{|C  
  持续关注 z,SYw &S  
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  Management representations 3 fj  
  与管理层的交涉沟通 p zw8T  
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  Audit finalization and the final review: unadjusted differences DbI!l`Vn4  
  审核定稿和最后审查:未经调整的差异 2 !1.E5.I  
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  6. Reporting Yf_6PGNzX  
  报告 Rg&- 0b  
学会计论坛bbs.xuekuaiji.com R9vT[{!i  
  Appendix NR%Y+8^M  
  附录 &jA\hg#9  
  Audit procedure /hWd/H]  
  审计程序 ,Dmc2D  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
马克
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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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