论坛风格切换切换到宽版
  • 3561阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 B=;pyhc  
4pF U`g=  
  Materiality, true and fair presentation, reasonable assurance rI:KZ}GZ  
  物质性,真实公平的描述,合理的保证 !j(KbAhWZ  
)r2$/QF9  
  Appointment, removal and resignation of auditors Or9@X=C  
  审计人员的的任命、免职和辞职 ^/W 7Xd(s  
2.2Z'$W  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v}IP%84  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '^l/e: (H3  
wE75HE`gW  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dv0TJ 0%  
  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 eh'mSf^=p  
W RAW%?$  
  Engagement letter QD:0iD?  
  约定书(委托书) Y\ T*8\h_[  
SPV'0* Z  
  2. Planning and risk assessment r2T?LO0N{  
  规划和风险评估 =3=KoH/'  
cLl fncI  
  General principles 33kI#45s  
  一般原则 e![Q1!r  
oQDOwM,  
  Plan and perform audits with an attitude of professional skepticism 9ok|]d P  
  持专业的怀疑态度计划和执行审计工作 HHZ!mYr  
*eXO?6f%s^  
  Audit risks = inherent risk ×control risk ×detection risk 7atYWz~yG  
  审计风险=内在风险×控制风险×检查风险 vc2xAAQ  
F!>K8q  
  Risk-based approach nRQIrUNq  
  基于风险的办法 w c%  
Z"? AaD[  
  Understanding the entity and knowledge of the business ) WIlj  
  了解商业的实质和知识 [6S"iNiyKT  
=X X_C nn  
  Assessing the risks of material misstatement and fraud lSyp k-c  
  评估材料错报和舞弊的风险 z s"AYxr  
+>qBK}`  
  Materiality (level), tolerable error T *t$   
  重要性(级别),可容忍误差 |->y'V  
~+7yi4(i  
  Analytical procedures ~v>w%]  
  分析程序 i`] M2Q   
,.FTw,<  
  Planning an audit %Y Rg1UKY  
  规划审计工作 `A <yDy  
lO $M6l  
  Audit documentation: working papers )+t5G>yKK  
  审计文件:工作底稿 \Di~DN1  
^y6Pkb P  
  The work of others Ql*/{#$  
  其他机构的文件 ($ (1KE  
Mty]LMK  
  Rely on the work of experts %y w*!A1  
  依靠专家的工作 nv$  
['km'5uZ^  
  Rely on the work of internal audit Z `\7B e  
  依靠内部审计工作 f!$J_dz  
1yB;"q&Xd  
  3. Internal control M<$l&%<`G  
  内部控制 ,Vs:Lle  
Ee|+uQ981>  
  The evaluation of internal control systems d7^XP  
  对内部控制系统的评估 f,L  
Y|VzeJC  
  Tests of control |16 :Zoq  
  控制测试 :s'%IGy>:  
#8z\i2I  
  Substantive procedures (time, nature, extent) wO!hVm,T a  
  实质性程序(时间,性质,程度) &yA<R::o  
a+~o: 5  
  Transaction cycles: revenue, purchases, inventory, etc. }"&(sYQ*`  
  交易周期:收入,采购,库存等。 mW-@-5Wda  
}\0"gM  
`X^e}EGWu  
  4.Audit evidence \34|9#*z-  
  审计证据 )(L&+DDy  
xRY5[=97  
  Obtain sufficient, appropriate audit evidence Uqpvj90sw  
  获取足够、适当的审计证据 M<p)@p  
P~qVr#eU  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |Gf{}  
  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 KFs` u6  
,){0y%c#y  
  The audit of specific items g^C6"rsnl  
  审计的具体项目 VDPN1+1*  
UKJY.W!w4  
  Receivables: confirmation r#Fu<so,  
  应收帐款:确认 a 2 rv4d=  
.~U9*5d  
  Inventory: counting, cut-off, confirmation of inventory held by third parties *"CvB{XF&Z  
  存货:数量,减值,第三方持有存货的确认 zc1Zuco| R  
sR 9F:  
  Payables: supplier statement reconciliation, confirmation 6'%]6"&M4  
  应付帐款:供应商的申明一致,确认 ". 0W8=  
h^0mjdSp,  
  Bank and cash: bank confirmation VxFy[rP  
  银行存款和现金:银行的确认 $~YuS_sYg  
=@w:   
  Auditing sampling []]3"n  
  审计抽样 c'B"Onu@m*  
=z3jFaZ  
5.Review qC4-J)8 Wk  
  复核 3-R3Qlr  
"P{&UwMmh  
  Subsequent events =R'v]SXj  
  随后发生的事件 u7=[~l&L  
:z\f.+MI  
?},ItJ#>)q  
dvD<>{U,8  
Ax0,7,8y  
  Going concern (6BCFl:/Q<  
  持续关注  +o  
ifs *-f  
  Management representations ]p!J]YV ]0  
  与管理层的交涉沟通 '/H(,TM  
Y2X1!Em>B  
  Audit finalization and the final review: unadjusted differences Du>HF;Fv  
  审核定稿和最后审查:未经调整的差异 (OqJet2{+  
>.iw8#l  
1955(:I  
  6. Reporting HUC2RM?FN  
  报告  {K9E% ,w  
学会计论坛bbs.xuekuaiji.com _")h %)f  
  Appendix [!&k?.*;<  
  附录 dNQ Sbp  
  Audit procedure a+/|O*>#  
  审计程序 zcKC5vqb  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个