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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 VYMs`d[  
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  Materiality, true and fair presentation, reasonable assurance 2y`rS _2  
  物质性,真实公平的描述,合理的保证 /2tgxm$}  
T\NvN&h-  
  Appointment, removal and resignation of auditors XSkx<"U*  
  审计人员的的任命、免职和辞职 "O!J6  
#0zMPh /U}  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a}c.]zm]  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BRhAL1  
$&OoxC  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8%@7G*  
  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 &>XIK8*  
g#2Q1t,~U  
  Engagement letter [f!sBJ!  
  约定书(委托书) t n>$5}^;  
=TE6R 0b  
  2. Planning and risk assessment h}nceH0s3d  
  规划和风险评估 8F9sKRq|rO  
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  General principles 6av]L YK  
  一般原则 9~J  
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  Plan and perform audits with an attitude of professional skepticism M[g9D  
  持专业的怀疑态度计划和执行审计工作 ]X ,f  
j,?>Q4G  
  Audit risks = inherent risk ×control risk ×detection risk 07:CcT  
  审计风险=内在风险×控制风险×检查风险 A (S=  
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  Risk-based approach &!x!j ,nT  
  基于风险的办法 vc0'x4  
no~hYy W2  
  Understanding the entity and knowledge of the business Vcm9:,Xlw  
  了解商业的实质和知识 FJ#:RC  
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  Assessing the risks of material misstatement and fraud 2m7Z:b  
  评估材料错报和舞弊的风险 7A@]t_83Y  
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  Materiality (level), tolerable error 2y s'q !  
  重要性(级别),可容忍误差 7O84 R^!|2  
kmXpj3  
  Analytical procedures y9kydu#q  
  分析程序 ?fr -5&,  
!$ItBn/_  
  Planning an audit ~M7 J{hK  
  规划审计工作 + KGZk?%  
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  Audit documentation: working papers > 1 {V  
  审计文件:工作底稿 ~"6/OJA  
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  The work of others {ULyB$\-  
  其他机构的文件 n#8N{ya5x1  
nG hFYQl  
  Rely on the work of experts <!gq9  
  依靠专家的工作 +o^b ,!  
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  Rely on the work of internal audit -L< ''2t  
  依靠内部审计工作 ,"/<N*vh  
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  3. Internal control kTQ`$V(>&  
  内部控制 Jt4T)c9  
/wIev1Z!Y  
  The evaluation of internal control systems !Xt=+aKN  
  对内部控制系统的评估 3mWd?!+m=  
Q"]C" ?  
  Tests of control Q$iGpTL  
  控制测试 eW*nRha  
Mnpb".VU#T  
  Substantive procedures (time, nature, extent) 6ju+#]T  
  实质性程序(时间,性质,程度) cm]D"GFLY  
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  Transaction cycles: revenue, purchases, inventory, etc. m{gK<T  
  交易周期:收入,采购,库存等。 IXp P.d  
VHsNz WI  
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  4.Audit evidence v ~73  
  审计证据 ?Mp)F2'  
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  Obtain sufficient, appropriate audit evidence ff"Cl p  
  获取足够、适当的审计证据 2S^xqvh  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BzH7E[R49  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c Xcn}gKV  
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  The audit of specific items <wTkPErUG  
  审计的具体项目 <PkDfMx2  
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  Receivables: confirmation #m9V) 1"wB  
  应收帐款:确认 v F L{j  
w&;\}IS  
  Inventory: counting, cut-off, confirmation of inventory held by third parties %@(6,^3%i  
  存货:数量,减值,第三方持有存货的确认 nM8aC&Rd\  
f9u["e  
  Payables: supplier statement reconciliation, confirmation zqYfgV  
  应付帐款:供应商的申明一致,确认 &K k+RHM  
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  Bank and cash: bank confirmation kYs2AzS{d  
  银行存款和现金:银行的确认 V]}/e!XK\  
[AR$Sw60  
  Auditing sampling ?A Y596  
  审计抽样 $y=sT({VVe  
M:?eK [h  
5.Review `(.ue8T  
  复核 s @o"V >t  
L.!:nu]rV  
  Subsequent events fx.FHhVu  
  随后发生的事件 ' 7>}I{Lq  
~C=`yj  
}W<]fK  
4E3HYZ  
#eE:hiu<v  
  Going concern 3v:RLnB  
  持续关注 D'O[0?N"g  
ika{>hbH  
  Management representations (B]Vw+/  
  与管理层的交涉沟通 ~"Ek X  
& A9psc(,&  
  Audit finalization and the final review: unadjusted differences V6wYJ$]  
  审核定稿和最后审查:未经调整的差异 IG +nrTY0  
KUH&_ yCRB  
UDyvTfh1X  
  6. Reporting }9P)<[>  
  报告 n2 ,b~S\e  
学会计论坛bbs.xuekuaiji.com 9>@_};l  
  Appendix  =sG(l  
  附录 0; V{yh  
  Audit procedure %X GX(  
  审计程序 */\dH<  
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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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