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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 teI?.M9r  
&Nh zEl1  
  Materiality, true and fair presentation, reasonable assurance A|4om=MO  
  物质性,真实公平的描述,合理的保证 S?6 -I,]h  
j{'_sI{{  
  Appointment, removal and resignation of auditors Cn{v\Q~.4  
  审计人员的的任命、免职和辞职 HI{h>g T  
Lq$ig8V:O7  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f_$hK9I  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 OSfT\8YA  
5]up%.  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]l C2YD}  
  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 .vctuy&  
~-[!>1!%  
  Engagement letter @/?i|!6  
  约定书(委托书) $)$ r  
5|~nX8>  
  2. Planning and risk assessment  A'rd1"K  
  规划和风险评估 OjAdY\ ]1  
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  General principles { ]cr.y]\  
  一般原则 rM^2yr7H  
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  Plan and perform audits with an attitude of professional skepticism , *dLE   
  持专业的怀疑态度计划和执行审计工作 ,Jh#$mil  
6Q\|8a  
  Audit risks = inherent risk ×control risk ×detection risk g Oe!GnO  
  审计风险=内在风险×控制风险×检查风险 J}[[tl  
~Kt1%&3{a?  
  Risk-based approach -.y1] 4  
  基于风险的办法 ,}]v7DD  
:* &c'  
  Understanding the entity and knowledge of the business i-w$-2w  
  了解商业的实质和知识 [OTn>/W'  
}:{9!RMO  
  Assessing the risks of material misstatement and fraud u8. Tu7~  
  评估材料错报和舞弊的风险 cfilH"EK  
Hi=</ Wy;  
  Materiality (level), tolerable error 4_iA<}>|  
  重要性(级别),可容忍误差 Su7N?X!  
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  Analytical procedures nIr`T^c9c  
  分析程序 Y%kOq`uT=n  
M_Ag *?2I  
  Planning an audit m7y[Y  
  规划审计工作 1++g @8  
8Th,C{  
  Audit documentation: working papers >W8" Ar  
  审计文件:工作底稿 ~v;+-*t  
,dTmI{@O  
  The work of others &PRoT#,  
  其他机构的文件 (E)hEQ@8  
ZIa,pON  
  Rely on the work of experts Li} 5aK  
  依靠专家的工作 d,^ZH  
u>.a;BO  
  Rely on the work of internal audit fn,hP_  
  依靠内部审计工作 _qf39fM;\  
K$Vu[!l`  
  3. Internal control c't QA  
  内部控制 eK l; T  
Nj3iZD|  
  The evaluation of internal control systems J_Tz\bZ3)  
  对内部控制系统的评估 YLQ0UeDN'  
C{pOGc@  
  Tests of control L?ht^ H  
  控制测试 I/tMFg  
y)&K9 I  
  Substantive procedures (time, nature, extent) ~qeFSU (  
  实质性程序(时间,性质,程度) )Ln".B u,  
(1[59<cg]  
  Transaction cycles: revenue, purchases, inventory, etc. z/xPI)R[  
  交易周期:收入,采购,库存等。 El5} f4sl  
lTqlQ<`V  
.gDq+~r8O  
  4.Audit evidence zaHZ5%{LQD  
  审计证据 ^_|kEvk0  
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  Obtain sufficient, appropriate audit evidence ]}N 01yw|s  
  获取足够、适当的审计证据 EZ .3Z`  
}q@#M8b  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Dho6N]86r  
  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 }|=/v( D  
$\h-F8|JMX  
  The audit of specific items aim\ 3y~  
  审计的具体项目 iOURS  
H,L{N'[Xph  
  Receivables: confirmation `e =IXkt  
  应收帐款:确认 B+`4UfB]Z}  
U[f00m5{HV  
  Inventory: counting, cut-off, confirmation of inventory held by third parties {m>yl E  
  存货:数量,减值,第三方持有存货的确认 |} b+$J  
R\3a Sx L  
  Payables: supplier statement reconciliation, confirmation i)|jLrW~e  
  应付帐款:供应商的申明一致,确认 D1xGUz2r  
ZAgXz{!H(  
  Bank and cash: bank confirmation &R<aRE:+R  
  银行存款和现金:银行的确认 K'r;#I|"J  
E^F<"mL*  
  Auditing sampling /VT/KT{  
  审计抽样 +,>%Yb =EA  
70c]|5  
5.Review f(m, !  
  复核 P{n# ^4  
v{a%TA9-  
  Subsequent events &su'znLV  
  随后发生的事件 Re8x!e'>  
~#*C,4m  
Q p>b  
E:pk'G0bZ  
aP  
  Going concern 8J(j}</>a  
  持续关注 6*9 wGLE  
T(7`$<TQ  
  Management representations LOx+?4|y  
  与管理层的交涉沟通 p5fr}#en  
Res U5Ce~  
  Audit finalization and the final review: unadjusted differences $5&%X'jk  
  审核定稿和最后审查:未经调整的差异 #4'wF4DR@  
;yt6Yp.6e  
{'O><4  
  6. Reporting 0!|d .jZI  
  报告 Sf,z   
学会计论坛bbs.xuekuaiji.com &ry*~"xoh  
  Appendix Zok{ndO@|f  
  附录 fkzSX8a9}  
  Audit procedure 1XSnnkJm  
  审计程序 |NfFe*q0;8  
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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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