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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 .)PqN s:  
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  Materiality, true and fair presentation, reasonable assurance |4SW[>WT:  
  物质性,真实公平的描述,合理的保证 ^Vo"fI`=C  
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  Appointment, removal and resignation of auditors d /j@_3'  
  审计人员的的任命、免职和辞职 .LE+/n  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion YF[$Q=7.  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -0|K,k  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior QrS$P09=\  
  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 8M93cyX  
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  Engagement letter " 3y}F  
  约定书(委托书) b(T@~P/  
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  2. Planning and risk assessment 8R/ *6S=&  
  规划和风险评估 ;QPy:x3  
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  General principles _Y#Bm/*  
  一般原则 ~%P3Pp  
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  Plan and perform audits with an attitude of professional skepticism A'g,:8Ou  
  持专业的怀疑态度计划和执行审计工作 ~gt3Omh  
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  Audit risks = inherent risk ×control risk ×detection risk >l2w::l%  
  审计风险=内在风险×控制风险×检查风险 W78o*z[O  
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  Risk-based approach lPS*-p#IZ  
  基于风险的办法 22vq=RO7Z  
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  Understanding the entity and knowledge of the business l\aUresm  
  了解商业的实质和知识 >EBC 2WJ  
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  Assessing the risks of material misstatement and fraud d Uz<1^L  
  评估材料错报和舞弊的风险  1ZNNsB  
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  Materiality (level), tolerable error 2FT-}w0;  
  重要性(级别),可容忍误差 #~e 9h9  
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  Analytical procedures +2yF|/WW#  
  分析程序 5mIXyg 0:  
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  Planning an audit '>]&rb09|  
  规划审计工作 UT;4U;a,m  
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  Audit documentation: working papers T/Q==Q{W:  
  审计文件:工作底稿 -mC:r&Y>[  
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  The work of others J";=d4Sd  
  其他机构的文件 -pX|U~a[  
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  Rely on the work of experts &CO| Y(+  
  依靠专家的工作 @#CF".fuN>  
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  Rely on the work of internal audit Nx B+?  
  依靠内部审计工作 "uS7PplyO  
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  3. Internal control -$m@*L  
  内部控制 ex0oAt^  
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  The evaluation of internal control systems khS/'b  
  对内部控制系统的评估 $2is3;h  
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  Tests of control -;<>tq'3`  
  控制测试 |Z!@'YB  
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  Substantive procedures (time, nature, extent) ;x16shH  
  实质性程序(时间,性质,程度) K+-zY[3  
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  Transaction cycles: revenue, purchases, inventory, etc. Mb~~A5  
  交易周期:收入,采购,库存等。 ~R$[n.Vpk  
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  4.Audit evidence R @OSqEnr  
  审计证据 hw|t8 ShW  
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  Obtain sufficient, appropriate audit evidence )*Vj3Jx  
  获取足够、适当的审计证据 mDlCt_h  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Pm;I3r=R\  
  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 avV mY|I  
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  The audit of specific items Jxf}b}^T  
  审计的具体项目 EZ*t$ 3.T  
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  Receivables: confirmation NQg'|Pt(%  
  应收帐款:确认 K,G,di  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties @OY1`Eu O  
  存货:数量,减值,第三方持有存货的确认 TG4^_nRl  
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  Payables: supplier statement reconciliation, confirmation yr%yy+(.k  
  应付帐款:供应商的申明一致,确认 \4/:^T}*  
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  Bank and cash: bank confirmation T0s35z9  
  银行存款和现金:银行的确认 m'3OGvd  
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  Auditing sampling gj[z ka0_  
  审计抽样 pmoGudaRF  
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5.Review 6W]OpM  
  复核 >,kL p|gA  
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  Subsequent events mn(/E/  
  随后发生的事件 Tm%WWbc  
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"IOC[#&G  
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  Going concern i0VhG :O;  
  持续关注 sE^ns\&QP=  
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  Management representations >c}:   
  与管理层的交涉沟通 qwL 0~I  
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  Audit finalization and the final review: unadjusted differences ful]OLV+  
  审核定稿和最后审查:未经调整的差异 F19;RaP+  
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  6. Reporting $,}Qf0(S  
  报告 &"sX^6t  
学会计论坛bbs.xuekuaiji.com -6AOK<kfI  
  Appendix 2;dM:FHLhO  
  附录 X77A; US  
  Audit procedure aIQrb  
  审计程序 _e;N'DZ  
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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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