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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 xdO3koE:  
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  Materiality, true and fair presentation, reasonable assurance Kl.*Q  
  物质性,真实公平的描述,合理的保证 __}SHU0R  
"[ S[vkI  
  Appointment, removal and resignation of auditors ;l%xjMcU  
  审计人员的的任命、免职和辞职 !mK()#6  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Py*WHHO  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .M:&Aj)x16  
T}!9T!(HdF  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior L!JC)p.  
  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 ?Q_ @@)  
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  Engagement letter \8#[AD*@s2  
  约定书(委托书) _7N?R0j^9N  
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  2. Planning and risk assessment N%Bl+7,q  
  规划和风险评估 7z$53z  
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  General principles k:n{AoUc  
  一般原则 ;*rGZ?%*  
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  Plan and perform audits with an attitude of professional skepticism Ju>Q QOxi|  
  持专业的怀疑态度计划和执行审计工作 4(, .<#  
48,*sTRq  
  Audit risks = inherent risk ×control risk ×detection risk D;JZ0."  
  审计风险=内在风险×控制风险×检查风险 ~ tR!hc}  
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  Risk-based approach MNU7O X<  
  基于风险的办法 (f"Qz~R|6_  
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  Understanding the entity and knowledge of the business T.De1 Q|  
  了解商业的实质和知识 )Fd)YJVR  
;PVE= z+y  
  Assessing the risks of material misstatement and fraud &H+ wzx<  
  评估材料错报和舞弊的风险 1f3g5y'z5  
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  Materiality (level), tolerable error &pl)E$Y  
  重要性(级别),可容忍误差 6!)hl"  
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  Analytical procedures ,h5 FX^  
  分析程序 Lm$KR!z  
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  Planning an audit q: F6MW  
  规划审计工作 Q~^v=ye  
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  Audit documentation: working papers F6{ O  
  审计文件:工作底稿 W SvhC  
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  The work of others Q_/UC#I8  
  其他机构的文件 uj}%S_9  
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  Rely on the work of experts {2xc/   
  依靠专家的工作 (CDh,ZN;|  
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  Rely on the work of internal audit oeVI 6-_S  
  依靠内部审计工作 |p/[sD+M  
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  3. Internal control ]q #"8 =  
  内部控制 3kr. 'O  
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  The evaluation of internal control systems z\k 6."e_&  
  对内部控制系统的评估 cor!Sa>  
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  Tests of control aB&a#^5CI  
  控制测试 N+UBXhh  
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  Substantive procedures (time, nature, extent) Fyz1LOH[X  
  实质性程序(时间,性质,程度) 8N<2RT8W  
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  Transaction cycles: revenue, purchases, inventory, etc. % Q93n {?  
  交易周期:收入,采购,库存等。 LK|rLoia:  
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  4.Audit evidence ~c,+)69"T  
  审计证据 6 #jpA.;  
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  Obtain sufficient, appropriate audit evidence ]|Iczg-  
  获取足够、适当的审计证据 ;|vn;s/  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Nk\/lK\  
  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 ?Ql<s8  
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  The audit of specific items x*_'uPo S  
  审计的具体项目 O3L:v{Kn  
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  Receivables: confirmation Eye.#~  
  应收帐款:确认 V*+Z=Y'  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties D89 (u.h  
  存货:数量,减值,第三方持有存货的确认 -[A=\]RfJ  
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  Payables: supplier statement reconciliation, confirmation m@` NN  
  应付帐款:供应商的申明一致,确认 &(X-b"2  
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  Bank and cash: bank confirmation )cRP6 =  
  银行存款和现金:银行的确认 U=KFbL1Q  
7,D6RP(b  
  Auditing sampling R`>z>!)  
  审计抽样 idP2G|Z  
vt2A/9_Z%  
5.Review tq8rG@-C  
  复核 "D/\&1.&  
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  Subsequent events k9o LJ<.k  
  随后发生的事件 <.c#l':  
 5wy3C  
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5| bc*iqU  
&6#Ft]6~  
  Going concern Z/[ww8b.  
  持续关注  <sC.  
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  Management representations /UPe@  
  与管理层的交涉沟通 4A~1Z,"%v(  
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  Audit finalization and the final review: unadjusted differences qHra9yuSh  
  审核定稿和最后审查:未经调整的差异 2:Q2w3Xe  
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  6. Reporting <aGfQg|554  
  报告 &! MV!9$  
学会计论坛bbs.xuekuaiji.com ^|ln q.j  
  Appendix e?)ic\K  
  附录 )l"py9STF  
  Audit procedure zDx*R3%  
  审计程序 A1V^Gi@i  
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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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