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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 A0A]#=S  
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  Materiality, true and fair presentation, reasonable assurance GN=ugP 9  
  物质性,真实公平的描述,合理的保证 xG7/[ jG  
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  Appointment, removal and resignation of auditors -Uj3?W  
  审计人员的的任命、免职和辞职 wG-lR,glb  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lx H3a :gm  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^sP-6 ^  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]Jum(1Bo  
  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 !zW22M  
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  Engagement letter r9vO(m~  
  约定书(委托书) 7`pK=E}+  
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  2. Planning and risk assessment oNFvRb2Rd  
  规划和风险评估 `^G?+p2E  
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  General principles  Qk)E:  
  一般原则 sWGc1jC?.F  
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  Plan and perform audits with an attitude of professional skepticism ZR*Dl.GWY  
  持专业的怀疑态度计划和执行审计工作 R[bI4|t  
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  Audit risks = inherent risk ×control risk ×detection risk Q|] 9  
  审计风险=内在风险×控制风险×检查风险 '<!T'l:R:/  
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  Risk-based approach |.~0Ulk,  
  基于风险的办法 ibqJ'@{=e  
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  Understanding the entity and knowledge of the business IPa)+ ZQ  
  了解商业的实质和知识 p3W-*lE  
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  Assessing the risks of material misstatement and fraud >&?k^nI}J  
  评估材料错报和舞弊的风险 $8;`6o`  
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  Materiality (level), tolerable error 0<$t9:dq  
  重要性(级别),可容忍误差 c>)_I  
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  Analytical procedures Pq<]`9/w^w  
  分析程序 bL 9XQ:$C  
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  Planning an audit ELgq#z  
  规划审计工作 ZGgM- O1  
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  Audit documentation: working papers Pgo^$xn'6  
  审计文件:工作底稿 Ef"M e(  
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  The work of others gBPYGci2F  
  其他机构的文件 ^E}};CsT  
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  Rely on the work of experts rI;84=v2&9  
  依靠专家的工作 Bf+7;4-  
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  Rely on the work of internal audit !W48sZr1&  
  依靠内部审计工作 .{ -C*  
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  3. Internal control cms9]  
  内部控制 fKQq]&~ H  
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  The evaluation of internal control systems En:/{~9{ F  
  对内部控制系统的评估 wu`P=-  
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  Tests of control WJs2d73Qp  
  控制测试 r{ }&* Y  
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  Substantive procedures (time, nature, extent) [ m#| [%  
  实质性程序(时间,性质,程度) :+Okv$v4  
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  Transaction cycles: revenue, purchases, inventory, etc. M9dOLM.  
  交易周期:收入,采购,库存等。 p)y'a+|7  
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  4.Audit evidence y{O81 7 \  
  审计证据 K'u66%wAL  
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  Obtain sufficient, appropriate audit evidence P(Wr[lH\y  
  获取足够、适当的审计证据 %5rC`9^  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hY[Vs5v  
  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 kHx6]<  
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  The audit of specific items Lq cHsUFj  
  审计的具体项目 uX8yS|= *  
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  Receivables: confirmation C'oNGOEd  
  应收帐款:确认 ZgH(,g,TU  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 9n!IdqKN  
  存货:数量,减值,第三方持有存货的确认 2oFbS%OV  
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  Payables: supplier statement reconciliation, confirmation u/_TR;u= q  
  应付帐款:供应商的申明一致,确认 3Z%~WE;I  
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  Bank and cash: bank confirmation 0Fc^c[  
  银行存款和现金:银行的确认 )Gm,%[?2C  
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  Auditing sampling *'to#_n&W  
  审计抽样 A}3dx!?7j  
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5.Review  ,7h0y  
  复核 n4sO#p)'  
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  Subsequent events !*G%vOa  
  随后发生的事件 Y!qn[,q8  
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  Going concern cMK}BHOC  
  持续关注 {|{;:_.>  
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  Management representations 3ZUME\U  
  与管理层的交涉沟通 ;V0^uB.z  
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  Audit finalization and the final review: unadjusted differences cw3j&k  
  审核定稿和最后审查:未经调整的差异 urhOvC$a  
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  6. Reporting 1Eh6ti  
  报告 {&ykpu090  
学会计论坛bbs.xuekuaiji.com \"pp-str  
  Appendix nq5qUErew  
  附录 b[KZJLZ)  
  Audit procedure G _-JR  
  审计程序 aY-7K._</  
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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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