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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 p ASNiH698  
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  Materiality, true and fair presentation, reasonable assurance MkZm =Sf  
  物质性,真实公平的描述,合理的保证 u5^fiw]C  
44 ,:@  
  Appointment, removal and resignation of auditors @.ebQR-:H  
  审计人员的的任命、免职和辞职 e`ti*1]q  
r=6-kC!T9  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h}fz`ti U  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {#N](yUm  
T8E=}!68w}  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kx8\]'  
  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 I*_@WoI*  
8B;wn<O  
  Engagement letter so}(*E&(a  
  约定书(委托书) ocBfs^ aW  
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  2. Planning and risk assessment ?WE#%W7U  
  规划和风险评估 2i HD$tw  
L A-H  
  General principles .w3.zZ0[  
  一般原则 )$K )`uqb  
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  Plan and perform audits with an attitude of professional skepticism \xG>>A%  
  持专业的怀疑态度计划和执行审计工作 9,\b$?9  
d:* ,HzG  
  Audit risks = inherent risk ×control risk ×detection risk 3jQy"9f  
  审计风险=内在风险×控制风险×检查风险 ve[` 0  
0A \OZ^P8  
  Risk-based approach 89T xd9X  
  基于风险的办法 -b+VzVJZ  
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  Understanding the entity and knowledge of the business \}Fx''  
  了解商业的实质和知识 . (G9mZFV  
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  Assessing the risks of material misstatement and fraud ?t++IEoP  
  评估材料错报和舞弊的风险  4b]/2H  
i356m9j  
  Materiality (level), tolerable error {]1o($.u  
  重要性(级别),可容忍误差 s<VN W  
}SYR)eE\  
  Analytical procedures 0zfh:O  
  分析程序 rZ`ob x\S  
9qS~-'&q#  
  Planning an audit _7r<RZ  
  规划审计工作 9}^nozR,I  
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  Audit documentation: working papers nNJU@<| {*  
  审计文件:工作底稿 Q qGf*  
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  The work of others m  "'  
  其他机构的文件 ("-Co,4ey  
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  Rely on the work of experts /f_w@TR\{  
  依靠专家的工作 AsJN~<0h  
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  Rely on the work of internal audit t}L kl(  
  依靠内部审计工作  >d-By  
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  3. Internal control < [mT*  
  内部控制 \ d$fi*{  
"SC}C  
  The evaluation of internal control systems J%ng8v5ex  
  对内部控制系统的评估 -xs @rV`  
)H@"S]?7i"  
  Tests of control BSt^QH-'  
  控制测试 j"6r]nc&  
&?N1-?BjM  
  Substantive procedures (time, nature, extent) Er/h:=  
  实质性程序(时间,性质,程度) GaV6h|6_  
02B *cz_K  
  Transaction cycles: revenue, purchases, inventory, etc. ;f, `T  
  交易周期:收入,采购,库存等。 T DOOq;+  
| 4 /'~cYV  
Fy:CG6@X  
  4.Audit evidence -]yM<dP  
  审计证据 t;005]'Mp  
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  Obtain sufficient, appropriate audit evidence BUcPMF%\y:  
  获取足够、适当的审计证据 v2=Iqo  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N{oi }i6  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 u5D@,wSNz  
dH:z _$Mg  
  The audit of specific items SSG57N-T  
  审计的具体项目 f_A'.oq+  
$ 9bIUJ  
  Receivables: confirmation "#zSk=52z  
  应收帐款:确认 Do1 Ip&X  
U9w0kcUw#J  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 6ub-NtVu  
  存货:数量,减值,第三方持有存货的确认 38ac~1HjE  
qe. Qjq  
  Payables: supplier statement reconciliation, confirmation ^h wF=  
  应付帐款:供应商的申明一致,确认 )~W 35  
Xwz9E!m  
  Bank and cash: bank confirmation y04md A6<  
  银行存款和现金:银行的确认 RcJ.=?I!  
Z;M}.'BE  
  Auditing sampling E"i<fr T  
  审计抽样 WcRTv"4&  
Cj{+DXT  
5.Review &CP0T:h  
  复核 o[=h=&@5p  
w:[1,rRvT  
  Subsequent events z!`aJE/  
  随后发生的事件 vh+ ' W  
iczJXA+  
)?_x$GKY  
2rxZN\gyL  
E2.@zY|:  
  Going concern }ACWSkWK  
  持续关注 [=3f:>ssm  
*=G~26*!V  
  Management representations 'v|R' wi\  
  与管理层的交涉沟通 iakqCjV  
8 ckcTNPu  
  Audit finalization and the final review: unadjusted differences kdmmfw  
  审核定稿和最后审查:未经调整的差异 }jL_/gvgy  
$a / jfpV  
S"-q*!AhK  
  6. Reporting >.sdLA Si  
  报告 =yT3#A~<G  
学会计论坛bbs.xuekuaiji.com (i3V  
  Appendix %IAZU c  
  附录 [K5#4k  
  Audit procedure o`tOnwt  
  审计程序 :eHD{=  
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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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