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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 D/b F  
(e _l1O?  
  Materiality, true and fair presentation, reasonable assurance u Xo?  
  物质性,真实公平的描述,合理的保证 j kV9$W0  
0rCQz3gh1  
  Appointment, removal and resignation of auditors |wGmu&fY  
  审计人员的的任命、免职和辞职 .njk^,N  
jAak,[~;  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <KBS ;t="1  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h8hyQd$!  
Ff&k K5} q  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T$*#q('1"}  
  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 HJjx!7h  
l-?# oy  
  Engagement letter ^"] ]rZ)  
  约定书(委托书) O 4'/C]B 2  
- `{T?  
  2. Planning and risk assessment JiFB<Q\  
  规划和风险评估 P` AW8Y6o  
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  General principles _ @OS,A  
  一般原则 vE&K!k`  
L'u*WHj|v  
  Plan and perform audits with an attitude of professional skepticism k c /"  
  持专业的怀疑态度计划和执行审计工作 7\[)5j  
r-$VPW  
  Audit risks = inherent risk ×control risk ×detection risk z^u*e  
  审计风险=内在风险×控制风险×检查风险 t 09-y  
aW_Pv~  
  Risk-based approach g9@H4y6fe=  
  基于风险的办法 bi[g4,`Z;  
Q PrP3DK  
  Understanding the entity and knowledge of the business `wKd##v'@  
  了解商业的实质和知识 r7-H`%.  
W0XfU`  
  Assessing the risks of material misstatement and fraud vOo-jUKs  
  评估材料错报和舞弊的风险 ]DjnzClx  
G124! ^  
  Materiality (level), tolerable error 6k`O  
  重要性(级别),可容忍误差 ^j7>Ul,  
#@L5yy2  
  Analytical procedures ) 3.=)?XW  
  分析程序 =HjC.h  
){*9$486  
  Planning an audit 3v ~[kVhoG  
  规划审计工作 :QIf0*.O  
^~^=$fz  
  Audit documentation: working papers $},_O8R  
  审计文件:工作底稿 c!N#nt_<  
@6b4YV h  
  The work of others kQD~v+u {`  
  其他机构的文件 ~DP5Qi  
E8L\3V4  
  Rely on the work of experts j937tn!Q  
  依靠专家的工作 Hi nJ}MF  
9XmbHS[0V  
  Rely on the work of internal audit |f1RhB  
  依靠内部审计工作 eW;c 3<  
B]I*ymc#  
  3. Internal control <[vsGUbc  
  内部控制 g%okYH?  
.rQcg.8/B  
  The evaluation of internal control systems E Q]>^VE2B  
  对内部控制系统的评估 a fLE9  
w5=<}1`St  
  Tests of control XZrzG P(  
  控制测试 `jec|i@oO  
eOahr:Db  
  Substantive procedures (time, nature, extent) 5Gm8U"UR  
  实质性程序(时间,性质,程度) cZ3A~dTOR  
`+i/rc1.  
  Transaction cycles: revenue, purchases, inventory, etc. wLxuSs|  
  交易周期:收入,采购,库存等。 ;H9 W:_ahE  
G " ixw  
`yh][gqVE~  
  4.Audit evidence i ^, $/  
  审计证据 [8>#b_>  
r,q.RWuII  
  Obtain sufficient, appropriate audit evidence 9Y?``QBN  
  获取足够、适当的审计证据 vAjog])9s  
~5>TMIDiuR  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f8-~&N/_R  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 DABV}@K"  
lo-VfKvy  
  The audit of specific items iD/+#UTY  
  审计的具体项目 :s1.TQ;Y(  
/ 2MhP=,  
  Receivables: confirmation  Q.Y 6  
  应收帐款:确认 `5n^DP*X  
bl{W{?QI  
  Inventory: counting, cut-off, confirmation of inventory held by third parties loUZD=Ph  
  存货:数量,减值,第三方持有存货的确认 :;\xyy}A  
"]W,,A-  
  Payables: supplier statement reconciliation, confirmation 8! /ue.T  
  应付帐款:供应商的申明一致,确认 92~$Qa\S!  
lT~WP)  
  Bank and cash: bank confirmation 7Kpv fyL{  
  银行存款和现金:银行的确认 ";^_[n  
!wC( ]Y  
  Auditing sampling ?Zb3M  
  审计抽样 ^CD? SP"i  
uQKo2B0  
5.Review Kd\d>&b  
  复核 i=&]%T6Qk  
J+wnrGoK  
  Subsequent events 0IZF%`  
  随后发生的事件 V9 cj  
VxE;tJ>1  
x6ayF q=  
)~`UDaj_  
UzW]kY[A<  
  Going concern (B%[NC 6  
  持续关注 w|NId,#f  
f1 XM_  
  Management representations /m i&7C(6  
  与管理层的交涉沟通 F I~=A/:  
B~b ='jN  
  Audit finalization and the final review: unadjusted differences i~)EU F  
  审核定稿和最后审查:未经调整的差异 a'd=szt  
 x$FcF8  
nWh f  
  6. Reporting y1[@4TY]  
  报告 L-zU%`1{M  
学会计论坛bbs.xuekuaiji.com &he:_p$x  
  Appendix )`6OSB  
  附录 4YoQ*NQw-  
  Audit procedure oE2VJKs<B  
  审计程序 gSf >+|  
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离线leandra

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只看该作者 3楼 发表于: 2013-08-05
马克
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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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