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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 DJAKF  
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  Materiality, true and fair presentation, reasonable assurance K9y~  e  
  物质性,真实公平的描述,合理的保证 bZ``*{I/  
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  Appointment, removal and resignation of auditors 1vtC4`  
  审计人员的的任命、免职和辞职 0m"Ni:KEf  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NFKvgd@  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yc`*zLWh  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }}D32T VN  
  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 c*\;!dbP  
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  Engagement letter d ez4g  
  约定书(委托书) 1ANb=X|hig  
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  2. Planning and risk assessment D /GE-lq  
  规划和风险评估 ?_cOU@n  
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  General principles  1X&jlD?  
  一般原则 _A] )q  
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  Plan and perform audits with an attitude of professional skepticism z?( b|v  
  持专业的怀疑态度计划和执行审计工作 t,IOq[Vtk  
$mh\ `  
  Audit risks = inherent risk ×control risk ×detection risk ~QDM .5  
  审计风险=内在风险×控制风险×检查风险 WqF$-rBJG^  
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  Risk-based approach Z# bO}!  
  基于风险的办法 #V%98|"  
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  Understanding the entity and knowledge of the business Y]](.\ff  
  了解商业的实质和知识 4e#$ -V   
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  Assessing the risks of material misstatement and fraud P^48]Kj7  
  评估材料错报和舞弊的风险 akU2ToP  
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  Materiality (level), tolerable error KIag(!&  
  重要性(级别),可容忍误差 H-U_  
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  Analytical procedures h /^bRs`;  
  分析程序 y&-QLX L  
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  Planning an audit ~!!| #A)W  
  规划审计工作 LO>42o?/i  
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  Audit documentation: working papers %yu =,J j  
  审计文件:工作底稿 ^|]Dg &N.  
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  The work of others ;R[3nb9%  
  其他机构的文件 2vX $:4  
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  Rely on the work of experts -TH MTRFz  
  依靠专家的工作 _# s,$K#  
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  Rely on the work of internal audit j7k}!j_O{  
  依靠内部审计工作 . R/y`:1:W  
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  3. Internal control #mA(x@:*  
  内部控制 F_jHi0A  
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  The evaluation of internal control systems  1/2cb-V  
  对内部控制系统的评估 ``Q6R2[|)  
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  Tests of control KP>9hEh  
  控制测试 Mjy:k|aY"  
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  Substantive procedures (time, nature, extent) I4{xQI  
  实质性程序(时间,性质,程度) ]p 3f54!  
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  Transaction cycles: revenue, purchases, inventory, etc. RbXR/Rd  
  交易周期:收入,采购,库存等。 '.(Gg%*\.  
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  4.Audit evidence g}xL7bTlI>  
  审计证据 %gh#gH   
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  Obtain sufficient, appropriate audit evidence $2?AJ/2r$b  
  获取足够、适当的审计证据 P<<+;']  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [eDrjf3m  
  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 49$<:{~  
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  The audit of specific items R[ a-"  
  审计的具体项目 v{VF>qE P  
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  Receivables: confirmation u;-&r'J>  
  应收帐款:确认 d?2ORr|m=  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties t?4H9~iH  
  存货:数量,减值,第三方持有存货的确认 |Ev|A9J!  
^H3N1eC,`F  
  Payables: supplier statement reconciliation, confirmation yu6{6 [  
  应付帐款:供应商的申明一致,确认 q"u,Tnc;  
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  Bank and cash: bank confirmation e~N&?^M  
  银行存款和现金:银行的确认 10Ik_L='  
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  Auditing sampling 3ic /xy;}  
  审计抽样  ?<EzILM  
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5.Review oS fr5 i  
  复核 E1eGZ&&Gd  
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  Subsequent events 4]h/t&ppq  
  随后发生的事件 j Q5F}  
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  Going concern K381B5_h  
  持续关注 4 XjwU`  
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  Management representations q!y.cyL  
  与管理层的交涉沟通 H5}61JC/z  
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  Audit finalization and the final review: unadjusted differences .N X9A b  
  审核定稿和最后审查:未经调整的差异 yV(#z2|  
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  6. Reporting |LZ;2 i  
  报告 S hI1f  
学会计论坛bbs.xuekuaiji.com tYu<(Z(l)  
  Appendix `Nx@MPo  
  附录 Vp/XVyL}R  
  Audit procedure Qr$'Q7  
  审计程序 V*j l  
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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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