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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 Jha*BaD~N  
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  Materiality, true and fair presentation, reasonable assurance m:Rx<E E  
  物质性,真实公平的描述,合理的保证 08:K9zr  
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  Appointment, removal and resignation of auditors TJP;!uX  
  审计人员的的任命、免职和辞职 jEKa9rt  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion leHKBu'd  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >]}VD "\  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C|}yE ;*a  
  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 \nOV2(FAT  
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  Engagement letter kk126?V]_  
  约定书(委托书) IF>v -Z  
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  2. Planning and risk assessment ~(m6dPm$}m  
  规划和风险评估 L,_U co  
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  General principles CWs;1`aP  
  一般原则 PvUY Q>Kw  
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  Plan and perform audits with an attitude of professional skepticism  UDpI @  
  持专业的怀疑态度计划和执行审计工作 IAd ^$9  
a w~a /T:  
  Audit risks = inherent risk ×control risk ×detection risk j+< !4 0#  
  审计风险=内在风险×控制风险×检查风险 k'$7RjCu  
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  Risk-based approach |RpZr!3V  
  基于风险的办法 F`Vp   
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  Understanding the entity and knowledge of the business p38s&\-kEN  
  了解商业的实质和知识 &m(eMX0lU  
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  Assessing the risks of material misstatement and fraud jbOzbxR?  
  评估材料错报和舞弊的风险 TuMZHB7h;  
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  Materiality (level), tolerable error [u3^R]  
  重要性(级别),可容忍误差 YVY(uq)d  
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  Analytical procedures GmGq69]J*  
  分析程序 <.7W:s,f=  
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  Planning an audit 0txSF^x  
  规划审计工作 %4To@#c  
AM gvk`<f  
  Audit documentation: working papers *7Sg8\wDn  
  审计文件:工作底稿 '9wD+'c=A  
GLl@ 6S>v  
  The work of others uuh vd h=  
  其他机构的文件 9.goO|~B~  
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  Rely on the work of experts nfvs"B;  
  依靠专家的工作 ,KibP_<%&P  
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  Rely on the work of internal audit \t&6$"n(B6  
  依靠内部审计工作 "ZVBn!  
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  3. Internal control Df/f&;`  
  内部控制 .uagD[${  
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  The evaluation of internal control systems ZsPBs4<p  
  对内部控制系统的评估 ~pSD|WX  
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  Tests of control e;}5~dSi  
  控制测试 .Lu=16  
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  Substantive procedures (time, nature, extent) $t </{]iX  
  实质性程序(时间,性质,程度) zck |jhJ6  
/[#{#:lo2  
  Transaction cycles: revenue, purchases, inventory, etc. zsRN\U  
  交易周期:收入,采购,库存等。 uJp}9B60_  
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  4.Audit evidence ! xqG-rd '  
  审计证据 .}y Lz  
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  Obtain sufficient, appropriate audit evidence t_VHw'~"  
  获取足够、适当的审计证据 |-aj$u%~  
S(-=I!.G{  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yZ)ScB^  
  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 RBgkC+2  
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  The audit of specific items @%cJjZ5y  
  审计的具体项目 +[ }]a3)  
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  Receivables: confirmation x}>tX  
  应收帐款:确认 8"* $e I5  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties S@"=,Xj M  
  存货:数量,减值,第三方持有存货的确认 /tv;W   
hA\8&pI;  
  Payables: supplier statement reconciliation, confirmation rqh,BkQ0t  
  应付帐款:供应商的申明一致,确认 22r01qH  
qiF~I0_0  
  Bank and cash: bank confirmation _0j}(Q>|H#  
  银行存款和现金:银行的确认 1W!n"3#  
Sf'5/9<DW+  
  Auditing sampling XP;&iZ J  
  审计抽样 CijS=-  
=K>Z{% i  
5.Review }Voh5*$E`  
  复核 Cw|S Y  
r;T /  
  Subsequent events l?1!h2z%  
  随后发生的事件 (MIw$ )#^  
EH "g`r  
xA5$!Oq7  
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9f6TFdUi"y  
  Going concern omA*XXUx=8  
  持续关注 2M#CJ&  
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  Management representations 9c7 }-Go  
  与管理层的交涉沟通 7h0'R k  
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  Audit finalization and the final review: unadjusted differences `pMI[pLZe  
  审核定稿和最后审查:未经调整的差异 $B?7u@>,  
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6qJB"_.  
  6. Reporting Z%{f[|h9}  
  报告 g&vEc1LNo  
学会计论坛bbs.xuekuaiji.com QMxz@HGa|  
  Appendix f,a %@WT  
  附录 F`Y<(]+   
  Audit procedure ZtLn*M  
  审计程序 /_a *C.a6  
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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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