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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 C9-IJj  
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  Materiality, true and fair presentation, reasonable assurance fk%yi[  
  物质性,真实公平的描述,合理的保证 N;cEf7+f  
H6ff b)&  
  Appointment, removal and resignation of auditors G3{t{XkV  
  审计人员的的任命、免职和辞职 SST1vzm!  
KX e/i~AS  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jseyT#2  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f\sxx!kt  
h_K(8{1  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t:tT Zh  
  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 t?NB#/#%x  
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  Engagement letter zGrUl|j  
  约定书(委托书) G1 ?."  
+*2wGAT  
  2. Planning and risk assessment O$}p}%%y7  
  规划和风险评估 8*rd`k1 |g  
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  General principles k!e \O>+  
  一般原则 6LUO  
OR[6pr@  
  Plan and perform audits with an attitude of professional skepticism 5Xn+cw*  
  持专业的怀疑态度计划和执行审计工作 PI>PEge!&  
D9H(kk  
  Audit risks = inherent risk ×control risk ×detection risk  lv_|ws  
  审计风险=内在风险×控制风险×检查风险 [6@{^  
S<"M5e  
  Risk-based approach q\Cg2[nn2  
  基于风险的办法 Ekx3GM_]  
;[%_sVIy  
  Understanding the entity and knowledge of the business YQ}xr^VA  
  了解商业的实质和知识 # Ny  
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  Assessing the risks of material misstatement and fraud V[-4cu,Ph^  
  评估材料错报和舞弊的风险 !w['@x.  
<rUH\z5cP  
  Materiality (level), tolerable error 0HUSN_3F  
  重要性(级别),可容忍误差 +g_+JLQ  
BZy&;P  
  Analytical procedures -.A%c(|Q  
  分析程序 JzD Mx?  
<7HVkAa  
  Planning an audit Fy|tKMhnc  
  规划审计工作 -"qw5Y_oF?  
J+f .r|?  
  Audit documentation: working papers  Ad)Po  
  审计文件:工作底稿 rQ|^H Nj  
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  The work of others l2uh"!  
  其他机构的文件 P( >*gp  
'< ]:su+  
  Rely on the work of experts OU;R;=/]  
  依靠专家的工作 DA)+)PhY7K  
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  Rely on the work of internal audit < aeBhg %  
  依靠内部审计工作 ^UP!y!&N  
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  3. Internal control OgJd^  
  内部控制 u"IYAyzL  
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  The evaluation of internal control systems CZB!vh0  
  对内部控制系统的评估 }X{#=*$GQ  
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  Tests of control Rd6? ,  
  控制测试 1qWIku  
~=hM y`Ml  
  Substantive procedures (time, nature, extent) VXt8y)?a  
  实质性程序(时间,性质,程度) fl| 8#\r  
IXb]\ )  
  Transaction cycles: revenue, purchases, inventory, etc. )1Rn;(j9Re  
  交易周期:收入,采购,库存等。 ,"?h _NbF  
@y%4BU&>0  
ju Q&v>9W)  
  4.Audit evidence H..g2; D  
  审计证据 / fBi9=}+  
}7iWmXlI  
  Obtain sufficient, appropriate audit evidence n%; wQ^  
  获取足够、适当的审计证据 b%`^KEvwfo  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations MhMY"bx8  
  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 zfvMH"1  
i^j1 i  
  The audit of specific items lSv?! 2  
  审计的具体项目 M@$}Og  
#<ppiu$  
  Receivables: confirmation &YQ  
  应收帐款:确认 5WN^8`{'3  
\l^L?69  
  Inventory: counting, cut-off, confirmation of inventory held by third parties qfp,5@p  
  存货:数量,减值,第三方持有存货的确认 S a5+_TW  
shjc`Tqm  
  Payables: supplier statement reconciliation, confirmation ^):m^w.  
  应付帐款:供应商的申明一致,确认 2NS(;tBB0  
N@D]Q&;+(T  
  Bank and cash: bank confirmation Rh!B4oB4  
  银行存款和现金:银行的确认 0* Ox>O>  
(XtN3FTY  
  Auditing sampling -2NXQ+m ;  
  审计抽样 SMHQo/c r  
o&]b\dV  
5.Review -# 0(Jm'  
  复核 +<5q8{]Pk  
yuyI)ebC  
  Subsequent events !u@XEN>/  
  随后发生的事件 9>gxJ7pY  
+"8 [E~Bih  
kev|AU (WX  
V +#Sb  
v+a$Xh3Y~  
  Going concern npsDy&  
  持续关注 on?<3eED  
W\mj?R   
  Management representations E'3=qTbiD  
  与管理层的交涉沟通 *|)a@V L  
<9zzjgzG{c  
  Audit finalization and the final review: unadjusted differences ^)$ (Fe<  
  审核定稿和最后审查:未经调整的差异 r)Q/YzXx*  
? yL3XB>  
Y ,1ZvUOB  
  6. Reporting uw'>tb@  
  报告 USF9sF0l  
学会计论坛bbs.xuekuaiji.com @qP uYFnw  
  Appendix  y|r+<  
  附录 4n55{ ?Z  
  Audit procedure cd_\?7  
  审计程序 YU =Q`y[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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