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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 7}%Z>  
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  Materiality, true and fair presentation, reasonable assurance IizPu4 |  
  物质性,真实公平的描述,合理的保证 Rv=rO|&]  
q y\Z2k  
  Appointment, removal and resignation of auditors fFiFS\''V  
  审计人员的的任命、免职和辞职 yZc_PC`  
]ur_G`B  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion e0 &x?U*/  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P;7 Y9}  
@;1Ym\zc  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K@R * V  
  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 wUJ>?u9  
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  Engagement letter o-7,P RmKN  
  约定书(委托书) 8nKb mjM  
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  2. Planning and risk assessment WH^^.^(i  
  规划和风险评估 kh5VuXpe  
wRsh@I<  
  General principles !QXPn}q^0  
  一般原则 )wdTs>W7  
k[<Uxh%  
  Plan and perform audits with an attitude of professional skepticism JC#M,j2  
  持专业的怀疑态度计划和执行审计工作 l1#F1q`^t  
f:u3fL  
  Audit risks = inherent risk ×control risk ×detection risk \&#IK9x{  
  审计风险=内在风险×控制风险×检查风险 FzM<0FJRX  
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  Risk-based approach QTLGM- Z  
  基于风险的办法 XFmTr@\M  
qC:QY6g$N  
  Understanding the entity and knowledge of the business C>~m s2c  
  了解商业的实质和知识 e4mAKB s!  
(Ee5Af,4  
  Assessing the risks of material misstatement and fraud W^"C|4G}  
  评估材料错报和舞弊的风险 K}a3Bj,  
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  Materiality (level), tolerable error e,8[fp-7  
  重要性(级别),可容忍误差 Ef2i#BoZ  
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  Analytical procedures yO*HJpc   
  分析程序 `2l j{N  
tcD DX'S  
  Planning an audit `c.P`@KA  
  规划审计工作 LE]mguvs  
I;GbS`  
  Audit documentation: working papers u?%FD~l:uU  
  审计文件:工作底稿 %k =c9ll@:  
!HCuae3_  
  The work of others 4qvE2W}&  
  其他机构的文件 \.K4tY+V  
;&OVV+y  
  Rely on the work of experts Y DWV=/  
  依靠专家的工作 Ra)AQ n  
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  Rely on the work of internal audit \6L,jSoBl  
  依靠内部审计工作 Tg_#z  
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  3. Internal control 3;Y 9<  
  内部控制  eo&^~OVT  
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  The evaluation of internal control systems }-N4D"d4o  
  对内部控制系统的评估 |y.^F3P E  
AQm#a;  
  Tests of control ?,  m_q+  
  控制测试 ./i5VBP5  
,vs#(d6G  
  Substantive procedures (time, nature, extent) Y{D?&x%yq  
  实质性程序(时间,性质,程度)  `;HZO8  
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  Transaction cycles: revenue, purchases, inventory, etc. H84Zg/ ^  
  交易周期:收入,采购,库存等。 b- ?d(-  
lEXI<b'2  
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  4.Audit evidence ]Il}ymkIZ  
  审计证据 0u?Vn N<  
)zAATBb4.  
  Obtain sufficient, appropriate audit evidence W'{o`O=GGr  
  获取足够、适当的审计证据 Wxzh'c#\8  
D:0?u_[W  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations siz:YRur  
  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 rYO~/N  
PwC^ ]e  
  The audit of specific items q'KXn0IY#  
  审计的具体项目 $ E-c%-  
'#u=w yp  
  Receivables: confirmation U-pBat.$'C  
  应收帐款:确认 R47tg&k6[  
'<1Q;3Ho  
  Inventory: counting, cut-off, confirmation of inventory held by third parties f{+X0Oj  
  存货:数量,减值,第三方持有存货的确认 U.c~l,5%"  
C *]XQ1F4  
  Payables: supplier statement reconciliation, confirmation I<!,_$:  
  应付帐款:供应商的申明一致,确认 C] M{  
g?{7DI`  
  Bank and cash: bank confirmation :LLz$[c8  
  银行存款和现金:银行的确认 xV.UM8  
'tY y_  
  Auditing sampling PBb'`PV  
  审计抽样 rnQ9uNAu  
A H|'{  
5.Review } QpyU%  
  复核 wpa^]l  
+m4?a\U  
  Subsequent events q kD9xFp  
  随后发生的事件 'Ooq.jaK;/  
XL`i9kV?  
+t}<e(  
O4T_p=Xc  
#Ti5G"C  
  Going concern F32U;fp3  
  持续关注 Bi|-KS.9  
H iEQs|""'  
  Management representations /JmWiBQIn  
  与管理层的交涉沟通 M7c53fz  
UQ~gjnb[c  
  Audit finalization and the final review: unadjusted differences uZ+vYF^  
  审核定稿和最后审查:未经调整的差异 )w0K2&)A  
/OeOL3Y  
@pV&{Vp  
  6. Reporting k!{h]D0  
  报告 PY[!H<tt  
学会计论坛bbs.xuekuaiji.com !uN_<!  
  Appendix Y 016Xg5  
  附录 7vEZb.~4z  
  Audit procedure YiC_,8A~  
  审计程序 >:P-3#e*  
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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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