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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 倒序阅读 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 8Lr&-w8J  
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  Materiality, true and fair presentation, reasonable assurance ev9ltl{  
  物质性,真实公平的描述,合理的保证 L(DDyA{bA  
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  Appointment, removal and resignation of auditors Hg 2Rcl  
  审计人员的的任命、免职和辞职 G$-[(eu -  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'ARb J1a  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IRIYj(J  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ><H*T{ Pg  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 % jSB9  
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  Engagement letter W \XLf,_+  
  约定书(委托书) Z&Xp9"j,@;  
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  2. Planning and risk assessment ;Miag'7  
  规划和风险评估 \7] SG  
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  General principles y8$I=  
  一般原则 tWaM+W  
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  Plan and perform audits with an attitude of professional skepticism @k3xk1*  
  持专业的怀疑态度计划和执行审计工作 N'~l,{  
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  Audit risks = inherent risk ×control risk ×detection risk kn&>4/')  
  审计风险=内在风险×控制风险×检查风险 [(m+Ejzi%  
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  Risk-based approach .dKFQH iYJ  
  基于风险的办法 '|@?R|i0  
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  Understanding the entity and knowledge of the business m*~Iu<5L  
  了解商业的实质和知识 m#`1.5%  
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  Assessing the risks of material misstatement and fraud 5aJd:36I  
  评估材料错报和舞弊的风险 _:~I(c6   
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  Materiality (level), tolerable error >*Ctp +X@  
  重要性(级别),可容忍误差 FgnPh%[u  
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  Analytical procedures  1fqJtP6  
  分析程序 cjwc:3 CM  
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  Planning an audit SSysOeD+  
  规划审计工作 ^0HgE;4  
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  Audit documentation: working papers .> 5[;  
  审计文件:工作底稿 /&+*X)#v  
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  The work of others CkR 95*  
  其他机构的文件 @7`=0;g  
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  Rely on the work of experts I6Ga'5bV  
  依靠专家的工作 x Tf|u  
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  Rely on the work of internal audit 2x!cblo  
  依靠内部审计工作 T!N v  
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  3. Internal control %<{1 N|  
  内部控制 0+Z?9$a1  
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  The evaluation of internal control systems 98XlcI#  
  对内部控制系统的评估 T&^b~T(y  
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  Tests of control Y| cj&<o  
  控制测试 =[LUOOR*]  
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  Substantive procedures (time, nature, extent) K)W:@,*  
  实质性程序(时间,性质,程度) %r]V:d+  
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  Transaction cycles: revenue, purchases, inventory, etc. Igh=Z %  
  交易周期:收入,采购,库存等。 YnlZyw!  
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  4.Audit evidence 6cX Z3;a  
  审计证据 #vzt6x@*  
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  Obtain sufficient, appropriate audit evidence x9\]C' *sO  
  获取足够、适当的审计证据 =F09@C,  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q!{,^Qb  
  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 5M\bH'1  
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  The audit of specific items ZuT5}XxF  
  审计的具体项目 <=]:ED $V@  
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  Receivables: confirmation v)JS4KS  
  应收帐款:确认 8*^*iEsR  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 7M<co,"  
  存货:数量,减值,第三方持有存货的确认 ny1Dg$u i2  
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  Payables: supplier statement reconciliation, confirmation kL"Y>@H  
  应付帐款:供应商的申明一致,确认 u1`JvfLrL  
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  Bank and cash: bank confirmation APyH.]mQ  
  银行存款和现金:银行的确认 H18pVh  
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  Auditing sampling ('+C $  
  审计抽样 cH6J:0>W  
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5.Review k,61Va  
  复核 465?,EpS  
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  Subsequent events NUh+ &M  
  随后发生的事件 WmuYHEU  
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  Going concern Q-KBQc  
  持续关注 { a_&L  
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  Management representations '#>(JN5\  
  与管理层的交涉沟通 ''}2JJU{  
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  Audit finalization and the final review: unadjusted differences _|7bpt9  
  审核定稿和最后审查:未经调整的差异 0+NGFX \p  
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  6. Reporting .9q`Tf  
  报告 QObHW[:F  
学会计论坛bbs.xuekuaiji.com L=&}s[5  
  Appendix =m 6<H  
  附录 H__'K/nH+  
  Audit procedure JvYs6u  
  审计程序 ;Qidf}:  
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只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

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只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

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只看该作者 3楼 发表于: 2013-08-05
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