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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 {qU;;`P]|  
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  Materiality, true and fair presentation, reasonable assurance <QC7HR  
  物质性,真实公平的描述,合理的保证 lpS v   
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  Appointment, removal and resignation of auditors M d8(P23hS  
  审计人员的的任命、免职和辞职 pKGhNIj$  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R*0mCz^+h  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uB3VCO.;_  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -84%6p2-  
  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 Km!ACA&s6  
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  Engagement letter %NJ0 Y(:9(  
  约定书(委托书) J/:U,01  
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  2. Planning and risk assessment i*$~uuY  
  规划和风险评估 kFY2VPP~  
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  General principles Q672iR\#)  
  一般原则 43-Bx`6\  
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  Plan and perform audits with an attitude of professional skepticism aG#d41O  
  持专业的怀疑态度计划和执行审计工作 WTM  
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  Audit risks = inherent risk ×control risk ×detection risk B|yz~wu S  
  审计风险=内在风险×控制风险×检查风险 g/ShC8@=u  
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  Risk-based approach UN F\k1[  
  基于风险的办法 >~]|o   
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  Understanding the entity and knowledge of the business k;`1Ia  
  了解商业的实质和知识 " C&>$h_%  
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  Assessing the risks of material misstatement and fraud O[eU{ ;P  
  评估材料错报和舞弊的风险 r@]`#PL  
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  Materiality (level), tolerable error Ha/Qz'^S;  
  重要性(级别),可容忍误差 ],[<^=|  
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  Analytical procedures (*=>YE'V{  
  分析程序 lY(_e#  
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  Planning an audit =nc;~u|]  
  规划审计工作 @mv G=:k  
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  Audit documentation: working papers b_6cK#  
  审计文件:工作底稿 &A.0(s  
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  The work of others d$x vE m  
  其他机构的文件 ='w 2"4  
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  Rely on the work of experts xV`l6QS  
  依靠专家的工作 S]|sK Y  
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  Rely on the work of internal audit mSYm18   
  依靠内部审计工作 00f'G2n  
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  3. Internal control ]+m 2pEO  
  内部控制 .w@B )f*  
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  The evaluation of internal control systems FXn98UFY  
  对内部控制系统的评估 _?cum ~A@  
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  Tests of control X Nfl  
  控制测试 oQ/T5cOj  
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  Substantive procedures (time, nature, extent) *`wz  
  实质性程序(时间,性质,程度) S ~h*U2  
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  Transaction cycles: revenue, purchases, inventory, etc. pjTJZhT2I  
  交易周期:收入,采购,库存等。 w xte  
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  4.Audit evidence &0y` Gt  
  审计证据 Xx[,n-rA  
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  Obtain sufficient, appropriate audit evidence ezY^T  
  获取足够、适当的审计证据 Y/I)ECm  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nh5=0{va|L  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1W\wIj.  
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  The audit of specific items lVq5>:'}^;  
  审计的具体项目 ~8mz.ZdY  
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  Receivables: confirmation vk X+{n  
  应收帐款:确认 DUl+Jqn4B  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 9$e$L~I#u  
  存货:数量,减值,第三方持有存货的确认 5Rs#{9YE  
){#INmsF  
  Payables: supplier statement reconciliation, confirmation #X %!7tU6  
  应付帐款:供应商的申明一致,确认 3(t,x  
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  Bank and cash: bank confirmation PWx%~U.8~j  
  银行存款和现金:银行的确认 (BxmV1  
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  Auditing sampling +_pfBJ_$%  
  审计抽样 <bo)p6S&  
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5.Review /ILd|j(e  
  复核 0x5Ax=ut  
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  Subsequent events R-NM ~gp  
  随后发生的事件 :2==7u7v?  
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^< cJ;u*0  
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  Going concern o_mjI:  
  持续关注 b=2:\F  
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  Management representations nr -< mQ  
  与管理层的交涉沟通 6.KEe^[-  
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  Audit finalization and the final review: unadjusted differences *'A*!=5(  
  审核定稿和最后审查:未经调整的差异 7 rRI-w Z  
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  6. Reporting 0KgP'oWvY  
  报告 c"lwFr9x7  
学会计论坛bbs.xuekuaiji.com ~BuBma_   
  Appendix V~/-e- 9u  
  附录 OOXS JE1  
  Audit procedure "h[)5V {  
  审计程序 e CN:  
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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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