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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 Niu |M@  
R:(i}g<3  
  Materiality, true and fair presentation, reasonable assurance BQ<\[H;  
  物质性,真实公平的描述,合理的保证 |'&$VzA  
4%zy$,|e  
  Appointment, removal and resignation of auditors $&qLr KJ  
  审计人员的的任命、免职和辞职 $UdBZT-  
PjX V.gz  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j/Y]3RSMp  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u  Fw1%  
6`iYIXnz  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IA&V?{OE@I  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Kxa1F,dZ  
?-%(K^y4r  
  Engagement letter ]'?Ue7  
  约定书(委托书)  3s| :7  
gvc/Z <Y  
  2. Planning and risk assessment d>mT+{3  
  规划和风险评估 PNd'21 N  
1=5HQ~|[TO  
  General principles -9 .lFuI  
  一般原则 <"6\\#}VG  
0:71Xm  
  Plan and perform audits with an attitude of professional skepticism @%*2\8}C!  
  持专业的怀疑态度计划和执行审计工作 v&(=^A\eN  
5-ED\-  
  Audit risks = inherent risk ×control risk ×detection risk N P+ vi@Ud  
  审计风险=内在风险×控制风险×检查风险 x:4R?!M.  
q]C_idK=  
  Risk-based approach LLT6*up$  
  基于风险的办法 SrB>_0**  
qy.$5-e:[9  
  Understanding the entity and knowledge of the business lyFlJmi,r  
  了解商业的实质和知识 cr<j<#(Z}  
AX%} ip[PC  
  Assessing the risks of material misstatement and fraud 2}XRqa.|  
  评估材料错报和舞弊的风险 U}DE9e{/!  
k!z<=WA  
  Materiality (level), tolerable error , `Z4fz:  
  重要性(级别),可容忍误差 Y'm;xA  
@k)J i!7  
  Analytical procedures pnE]B0e  
  分析程序 +TA~RC d  
NOwd'iU  
  Planning an audit 9G2rVk  
  规划审计工作 tY]?2u%)  
szhSI  
  Audit documentation: working papers ^`i z%^  
  审计文件:工作底稿 i/n ee_  
[;7zg@Sa  
  The work of others IDJ2epW*;  
  其他机构的文件 3M+rFB}tS  
)`{m |\b  
  Rely on the work of experts LxGD=b  
  依靠专家的工作 %XeN_ V  
nyqX\m-  
  Rely on the work of internal audit $#+D:W)az  
  依靠内部审计工作 -`{W~yz  
Iox)-  
  3. Internal control jSHFY]2  
  内部控制 0&fO)de96  
,j`48S@  
  The evaluation of internal control systems eGg6wd  
  对内部控制系统的评估 \-]tvgA~&  
VpY D/Oj4;  
  Tests of control 8<T~AU8'*  
  控制测试 %z1^  
?B;7J7T  
  Substantive procedures (time, nature, extent) dmXfz D  
  实质性程序(时间,性质,程度) [jlum>K  
_eq$C=3Ta  
  Transaction cycles: revenue, purchases, inventory, etc. |n tWMm:(  
  交易周期:收入,采购,库存等。 =y@0i l+V  
'dh{ q`#0  
`?R{sNr.  
  4.Audit evidence EATVce]T  
  审计证据 T]z(>{  
aXqig&:  
  Obtain sufficient, appropriate audit evidence .TdFI"Yn  
  获取足够、适当的审计证据 ]i6* $qgma  
^o _J0 ]m  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i.W*Go+  
  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 <F&XT@  
Q>+rjN;  
  The audit of specific items j7Y7&x"  
  审计的具体项目 =oh%-Sh:  
\xggIW.^0  
  Receivables: confirmation <y EApWd;  
  应收帐款:确认 WHv6E!^\_  
=`|Bof R  
  Inventory: counting, cut-off, confirmation of inventory held by third parties '{.4~:  
  存货:数量,减值,第三方持有存货的确认 WxO+ cB+?  
T-ST M"~%  
  Payables: supplier statement reconciliation, confirmation o[ks-C>jw  
  应付帐款:供应商的申明一致,确认 -hm/lxyU  
gt.F[q3  
  Bank and cash: bank confirmation cMT:Ij];  
  银行存款和现金:银行的确认 }PBL  
,4'y(X<R  
  Auditing sampling Rzs u 7w  
  审计抽样 u&S0  
nXhP ME  
5.Review U _A'/p^D  
  复核 Dzu//_u  
VK*`&D<P  
  Subsequent events Z8ivw\|M8  
  随后发生的事件 sUc[!S:/  
L"dN $ A  
x"C7NW[$  
<XDnAv0t  
. 70=xH  
  Going concern .5s58H cg,  
  持续关注 x`C"Z7t  
;8&/JSN M  
  Management representations +HUy,@^ Pa  
  与管理层的交涉沟通 CP2wg .  
N;-%:nC  
  Audit finalization and the final review: unadjusted differences qyVARy  
  审核定稿和最后审查:未经调整的差异 l(_|CkcZ  
hO3 q|SL  
wN%lc3[/z2  
  6. Reporting 3o>JJJ=]  
  报告 2BF455e   
学会计论坛bbs.xuekuaiji.com yevJA?C4 v  
  Appendix t,/8U   
  附录 fDW:|%{Y,  
  Audit procedure )i:*r8*~  
  审计程序 xq,ql@7  
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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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