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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 w$%d"Jm#X  
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  Materiality, true and fair presentation, reasonable assurance 4mNg(w=NF  
  物质性,真实公平的描述,合理的保证 M{\W$xPL)  
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  Appointment, removal and resignation of auditors 7L68voC@U  
  审计人员的的任命、免职和辞职 Fv_rDTo  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hI249gW9  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Xi vzhI4  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6yZ!K  
  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 ON"F h'?  
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  Engagement letter cF6eMml;  
  约定书(委托书) rm}OV L  
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  2. Planning and risk assessment T#&tf^;  
  规划和风险评估 aL zRbRv  
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  General principles !\D[lh}rL  
  一般原则 ?8 dd^iX/  
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  Plan and perform audits with an attitude of professional skepticism %-u Ra\  
  持专业的怀疑态度计划和执行审计工作 R Ptc \ 4  
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  Audit risks = inherent risk ×control risk ×detection risk Cbw@:+% J{  
  审计风险=内在风险×控制风险×检查风险 gr]:u4}  
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  Risk-based approach FwD"Pc2  
  基于风险的办法 ;Ohabbj*  
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  Understanding the entity and knowledge of the business M A9Oi(L)K  
  了解商业的实质和知识 YXe L7W  
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  Assessing the risks of material misstatement and fraud ean_/E  
  评估材料错报和舞弊的风险 %=C49(/K_  
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  Materiality (level), tolerable error |#uA(V  
  重要性(级别),可容忍误差 ib$_x:OO"  
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  Analytical procedures b=Rw=K.  
  分析程序 7Q_AZR 4  
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  Planning an audit ,LD[R1TU8  
  规划审计工作 vE4ce  
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  Audit documentation: working papers % Q| >t~  
  审计文件:工作底稿 d5aG6/  
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  The work of others ^P)W/2  
  其他机构的文件 iv3=J   
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  Rely on the work of experts h?cf)L  
  依靠专家的工作  ]I pLF#  
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  Rely on the work of internal audit ="yN4+0-p  
  依靠内部审计工作 ?<_yW#x6  
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  3. Internal control ?\_\pa/+  
  内部控制 4$HU=]b6Tf  
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  The evaluation of internal control systems *OoM[wEY  
  对内部控制系统的评估 l'Oz-p.@  
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  Tests of control EL-- ?<g  
  控制测试 $ NNd4d*  
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  Substantive procedures (time, nature, extent) |@Cx%aEKU  
  实质性程序(时间,性质,程度) dp&8:jy  
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  Transaction cycles: revenue, purchases, inventory, etc. H NFG:t9  
  交易周期:收入,采购,库存等。 YU*u!  
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  4.Audit evidence C2l=7+X#W  
  审计证据 ](^$5Am  
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  Obtain sufficient, appropriate audit evidence V'-}B6 3S>  
  获取足够、适当的审计证据 A }(V2  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -' q#u C  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5X4 #T&.  
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  The audit of specific items [ 2WJ];FJ  
  审计的具体项目 B^;G3+}  
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  Receivables: confirmation c8@zpkMj/  
  应收帐款:确认 m'j]T/WF  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties xZMQ+OW2i  
  存货:数量,减值,第三方持有存货的确认 fN!ci']  
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  Payables: supplier statement reconciliation, confirmation ]U4)2s  
  应付帐款:供应商的申明一致,确认 5c 8tH=  
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  Bank and cash: bank confirmation ){D 6E9  
  银行存款和现金:银行的确认 ?h$ =]  
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  Auditing sampling &1!T@^56  
  审计抽样 xE.yh#?.k  
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5.Review -2D/RE7|  
  复核 z(o zMH  
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  Subsequent events z_;:6*l=:  
  随后发生的事件 ryC7O'j_P  
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  Going concern qcmf*Yl:v  
  持续关注 g oMv8d  
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  Management representations \me'B {aa  
  与管理层的交涉沟通 C>MEgGP  
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  Audit finalization and the final review: unadjusted differences }ldOxJSB?  
  审核定稿和最后审查:未经调整的差异 N I*x):bx  
_nn \O 3TB  
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  6. Reporting -f f@W m  
  报告 :j<ij]rsI  
学会计论坛bbs.xuekuaiji.com 5#Wy I#YNG  
  Appendix ~;QzV?%  
  附录 #Wf9`  
  Audit procedure \nzaF4+$  
  审计程序 i&di}x  
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离线545004760

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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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