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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 RDWUy (iX  
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  Materiality, true and fair presentation, reasonable assurance Nr#" 5<W  
  物质性,真实公平的描述,合理的保证 KR sY `[Y  
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  Appointment, removal and resignation of auditors pZaOd;t  
  审计人员的的任命、免职和辞职 U+wfq%Fz  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S<bsrS*$  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8-cCWo c  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T5b*Ia  
  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 @_4E^KgF  
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  Engagement letter o1?bqVF;6  
  约定书(委托书) *Y/}E X! F  
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  2. Planning and risk assessment !H/5Ud9  
  规划和风险评估 E[2>je  
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  General principles "{"745H5  
  一般原则 g:]X '%Ub  
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  Plan and perform audits with an attitude of professional skepticism Gbrc!3K2  
  持专业的怀疑态度计划和执行审计工作 . \:{ 6_  
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  Audit risks = inherent risk ×control risk ×detection risk PG*:3![2  
  审计风险=内在风险×控制风险×检查风险 (&^k''f  
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  Risk-based approach %MH!L2|  
  基于风险的办法 3; Ztm$8  
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  Understanding the entity and knowledge of the business {RPZq2Tpc  
  了解商业的实质和知识 t`oH7)nut  
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  Assessing the risks of material misstatement and fraud lPO +dm  
  评估材料错报和舞弊的风险 \6WVs>z  
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  Materiality (level), tolerable error vE<z0 l  
  重要性(级别),可容忍误差 )o%sN'U,1  
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  Analytical procedures 3tu:Vc.:M  
  分析程序 }I>h<O  
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  Planning an audit (N 0kTi]b  
  规划审计工作 ngI3.v/R  
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  Audit documentation: working papers P'Diie  
  审计文件:工作底稿 )g ; !IL  
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  The work of others _(1Shm  
  其他机构的文件 eb#p-=^KP  
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  Rely on the work of experts TcKt   
  依靠专家的工作 QuWW a|g^.  
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  Rely on the work of internal audit +pG[ [}/  
  依靠内部审计工作 jWjp0ii  
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  3. Internal control yi&6HNb  
  内部控制 $z48~nu@ j  
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  The evaluation of internal control systems H&_drxUq;L  
  对内部控制系统的评估 5zi}O GtXv  
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  Tests of control 1];OGJuJ2  
  控制测试 %`)lCK)2  
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  Substantive procedures (time, nature, extent) 2PTAIm Rq  
  实质性程序(时间,性质,程度) ##r9/`A  
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  Transaction cycles: revenue, purchases, inventory, etc. vp|'Yy(9z  
  交易周期:收入,采购,库存等。 EV.F/W h  
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  4.Audit evidence 7,7-E&d  
  审计证据 rm?C_  
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  Obtain sufficient, appropriate audit evidence =;A >1g$  
  获取足够、适当的审计证据 VqL#w<A %  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R8bKE(*rxj  
  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 [M/0 Qx[,  
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  The audit of specific items k(ho?  
  审计的具体项目 /hp [ +K  
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  Receivables: confirmation s8V:;$ !  
  应收帐款:确认 OuMj%I  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ?"-1QG  
  存货:数量,减值,第三方持有存货的确认 8.ej65r*   
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  Payables: supplier statement reconciliation, confirmation >1  %|T  
  应付帐款:供应商的申明一致,确认 'PWX19  
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  Bank and cash: bank confirmation SbXV'&M2AT  
  银行存款和现金:银行的确认 RaC8Sq7hW  
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  Auditing sampling \__xTL\  
  审计抽样 w\lc;4U   
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5.Review Mi)h<lY  
  复核 >qS2ha  
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  Subsequent events u9u'!hAGH  
  随后发生的事件 \OE,(9T2P.  
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  Going concern %;,4qB  
  持续关注 "@YtxYTW-  
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  Management representations 4L/nEZ!Nsu  
  与管理层的交涉沟通 'OI(MuSn  
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  Audit finalization and the final review: unadjusted differences GJIZu&C  
  审核定稿和最后审查:未经调整的差异 oer3DD(  
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  6. Reporting Hq aay  
  报告 sL], @z8<k  
学会计论坛bbs.xuekuaiji.com nhy:5eSK  
  Appendix j~Mx^ivwj  
  附录 w* \JA+  
  Audit procedure s0m k<>z  
  审计程序 snP]&l+  
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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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