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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 wL6G&6]</W  
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  Materiality, true and fair presentation, reasonable assurance ^<    
  物质性,真实公平的描述,合理的保证 kr!>rqN5  
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  Appointment, removal and resignation of auditors 4-$kc wA  
  审计人员的的任命、免职和辞职 [k qO6U  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @uG/2'B(  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x;LO{S4Z  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2=1qmQE  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 mC?}:W M@  
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  Engagement letter '0&HkM{ D  
  约定书(委托书) ,6"[vb#*3  
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  2. Planning and risk assessment 8E9k7  
  规划和风险评估 ApplWa3  
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  General principles 0 wDhX  
  一般原则 9F~5Ht  
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  Plan and perform audits with an attitude of professional skepticism zN-Y=-c  
  持专业的怀疑态度计划和执行审计工作 ?`6Mfpvj96  
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  Audit risks = inherent risk ×control risk ×detection risk l\d[S]  
  审计风险=内在风险×控制风险×检查风险 ZZfi,0R  
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  Risk-based approach frV_5yK'  
  基于风险的办法 mD*!<<Sw  
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  Understanding the entity and knowledge of the business h53G$Ol.  
  了解商业的实质和知识 Ln/*lLIOb  
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  Assessing the risks of material misstatement and fraud v3kT~uv  
  评估材料错报和舞弊的风险 x@pzgqi3  
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  Materiality (level), tolerable error r|/9'{!  
  重要性(级别),可容忍误差 (/t{z =  
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  Analytical procedures z(>:LX"xz  
  分析程序 ^1aY,6I:  
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  Planning an audit t$R0UprK  
  规划审计工作 /1=x8Sb  
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  Audit documentation: working papers g  b[.Ww  
  审计文件:工作底稿 #sbW^Q'I  
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  The work of others W v,?xm  
  其他机构的文件 kb~ 9/)~g  
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  Rely on the work of experts  Lu[Hz8  
  依靠专家的工作 V gy12dE  
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  Rely on the work of internal audit <\d2)Iv  
  依靠内部审计工作 ~uB@oKMru  
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  3. Internal control 2<V`  
  内部控制 G,(Xz"`,  
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  The evaluation of internal control systems QPvWdjf#mM  
  对内部控制系统的评估 :cP u  
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  Tests of control m]{/5L  
  控制测试 VwXR,(  
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  Substantive procedures (time, nature, extent) IQmlmu  
  实质性程序(时间,性质,程度) piIGSC  
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  Transaction cycles: revenue, purchases, inventory, etc. {%\;'&@z\  
  交易周期:收入,采购,库存等。 a<((\c_8G  
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  4.Audit evidence gDX\ p>7  
  审计证据 7CX5pRNL  
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  Obtain sufficient, appropriate audit evidence ^{E_fQJX  
  获取足够、适当的审计证据 7&V3f=aj6  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?9*[\m?-  
  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 wvr`~e  
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  The audit of specific items $u)#-X;x  
  审计的具体项目 oiz]Bd  
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  Receivables: confirmation x LK,Je  
  应收帐款:确认 B5;94YIN  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties %r:4'$E7|  
  存货:数量,减值,第三方持有存货的确认 =[gFaB_H  
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  Payables: supplier statement reconciliation, confirmation +]Z *_?j9{  
  应付帐款:供应商的申明一致,确认 *kJa$3*r  
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  Bank and cash: bank confirmation #vPk XcP  
  银行存款和现金:银行的确认 aZ ta%3`)  
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  Auditing sampling ^)3=WD'!  
  审计抽样 Maiyd  
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5.Review SMQC/t]HT  
  复核 gO]8hLT  
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  Subsequent events a1v?{vu\E  
  随后发生的事件 "m}N hoD4  
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  Going concern YD5mJ[1t"2  
  持续关注 4HGR-S/  
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  Management representations 3E8 Gh>J_  
  与管理层的交涉沟通 :&s8G *  
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  Audit finalization and the final review: unadjusted differences TZObjSm_v  
  审核定稿和最后审查:未经调整的差异 asbFNJG{  
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  6. Reporting Q1DiEg  
  报告 ' KNg;  
学会计论坛bbs.xuekuaiji.com m khp@^5  
  Appendix asYUb&Hz88  
  附录 X BTjb  
  Audit procedure (abtCuZ8z  
  审计程序 gZ  {  
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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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