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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 %fB!XCW  
jZP ~!q  
  Materiality, true and fair presentation, reasonable assurance $ \vTiS'  
  物质性,真实公平的描述,合理的保证 ZFa<{J<2  
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  Appointment, removal and resignation of auditors 7MhN>a;A\  
  审计人员的的任命、免职和辞职 2sOetmWE7  
oz#;7 ?9  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uM74X^U  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N] 7#Q.(~  
CT#u+]T  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jb0LMl}/A  
  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 0) nY- f0  
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  Engagement letter XpoEZ|0  
  约定书(委托书) HG:9yP<,o  
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  2. Planning and risk assessment i[rXs/]  
  规划和风险评估 xe9V'wICp(  
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  General principles 5#hsy;q;[  
  一般原则 O&ZVu>`g  
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  Plan and perform audits with an attitude of professional skepticism EViQB.3w\  
  持专业的怀疑态度计划和执行审计工作 +Qo]'xKr  
wxIWh>pZa  
  Audit risks = inherent risk ×control risk ×detection risk k(%h{0'  
  审计风险=内在风险×控制风险×检查风险 I%gDqfdL  
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  Risk-based approach 04P!l  
  基于风险的办法 0VwmV_6'<W  
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  Understanding the entity and knowledge of the business J'4V_Kjg-  
  了解商业的实质和知识 :iVEm9pB)  
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  Assessing the risks of material misstatement and fraud d;WXlE;  
  评估材料错报和舞弊的风险 J4>k9~q  
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  Materiality (level), tolerable error f<}>*xH/k  
  重要性(级别),可容忍误差 #Ss lH  
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  Analytical procedures SC/V3f W,  
  分析程序 mCQn '{)  
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  Planning an audit Q~S 3d  
  规划审计工作 #5/.n.X"  
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  Audit documentation: working papers H;=++Dh  
  审计文件:工作底稿 qGH\3g-  
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  The work of others SJ;Kjq.Qo  
  其他机构的文件 Gp5[H}8K  
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  Rely on the work of experts mb_~ "} A  
  依靠专家的工作 g_2EH  
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  Rely on the work of internal audit ds|L'7  
  依靠内部审计工作 @A;Ouu(  
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  3. Internal control h:l4:{A64  
  内部控制 ^s[OvJb  
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  The evaluation of internal control systems "[M k5tM  
  对内部控制系统的评估 \CDzVO0^  
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  Tests of control QH.zsqf(  
  控制测试 +(qs{07A$  
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  Substantive procedures (time, nature, extent) ]v6s](CE  
  实质性程序(时间,性质,程度) Tyk\l>S  
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  Transaction cycles: revenue, purchases, inventory, etc. cJ#|mzup  
  交易周期:收入,采购,库存等。 }6#u}^gy  
&yt noj1L(  
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  4.Audit evidence *&A/0]w  
  审计证据 $`O%bsj X  
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  Obtain sufficient, appropriate audit evidence syR +;  
  获取足够、适当的审计证据 @h$4Mt7N  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;&8  
  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 ZuIw4u(9  
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  The audit of specific items U~1jmxE  
  审计的具体项目 Se> "=[=  
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  Receivables: confirmation $Z!7@_Ys  
  应收帐款:确认 `SH#t3 5,  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties =n7 3bm  
  存货:数量,减值,第三方持有存货的确认 VvJ]*D+e  
E` aAPk_ y  
  Payables: supplier statement reconciliation, confirmation vE=)qn=a  
  应付帐款:供应商的申明一致,确认  XBF]|}%  
vx&r  
  Bank and cash: bank confirmation {u4=*> ?G  
  银行存款和现金:银行的确认 B^C!UWN>%X  
r|W 2I,P  
  Auditing sampling cm!|A)~  
  审计抽样 qJ8@A}}8  
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5.Review "spAYk\  
  复核 Rz_fNlA  
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  Subsequent events "`'' eV3  
  随后发生的事件 q;{# ~<"+  
%/r}_V(UN  
'.8E_Jd0E  
)QO"1#zg@c  
pf'-(W+  
  Going concern +>,4d  
  持续关注 RO10$1IW.2  
Ous_269cM  
  Management representations h;(#^+LH  
  与管理层的交涉沟通 Spt]<~  
^A"TY  
  Audit finalization and the final review: unadjusted differences [EX@I =?  
  审核定稿和最后审查:未经调整的差异 8ezdU"  
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  6. Reporting 2kS]:4)T  
  报告 y>DvD)  
学会计论坛bbs.xuekuaiji.com ?k7z 5ow  
  Appendix Hi{1C"%  
  附录 2V*<HlqOif  
  Audit procedure 7Y>17=|  
  审计程序 Eoo[)V#x{  
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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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