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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 h>W@U9  
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  Materiality, true and fair presentation, reasonable assurance )eq}MaW+j  
  物质性,真实公平的描述,合理的保证 jsZY{s=  
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  Appointment, removal and resignation of auditors xlw 2g<s  
  审计人员的的任命、免职和辞职 " 5|\X<f  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v.b5iv5  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L#ZLawG  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fYn{QS?  
  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 WgPgG0VJE  
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  Engagement letter f~*K {7  
  约定书(委托书) HamEIL-l.  
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  2. Planning and risk assessment @H+~2;B,  
  规划和风险评估 y\Dn^  
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  General principles >%h7dC3h  
  一般原则 j{ "[Ec  
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  Plan and perform audits with an attitude of professional skepticism a2X h>{  
  持专业的怀疑态度计划和执行审计工作 qguVaV4Y  
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  Audit risks = inherent risk ×control risk ×detection risk 0I^Eo|  
  审计风险=内在风险×控制风险×检查风险 *%?d\8d  
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  Risk-based approach PY -+Bf  
  基于风险的办法 6l[G1KkV  
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  Understanding the entity and knowledge of the business IfB/O.;Kz  
  了解商业的实质和知识 VF= Z`  
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  Assessing the risks of material misstatement and fraud B@-"1m~la?  
  评估材料错报和舞弊的风险 K7Gm-=%  
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  Materiality (level), tolerable error doH2R @  
  重要性(级别),可容忍误差 Aqu]9M~  
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  Analytical procedures 3SFg#  
  分析程序 L~ 2q1  
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  Planning an audit ]?&H^"=  
  规划审计工作 |!xpYT:  
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  Audit documentation: working papers jE*Ff&]%m  
  审计文件:工作底稿 3G.r-  
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  The work of others 7t3X`db  
  其他机构的文件 $l#{_~ "m7  
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  Rely on the work of experts Wxs>osq  
  依靠专家的工作 .HCaXFW  
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  Rely on the work of internal audit RF!'K ko  
  依靠内部审计工作 A!4VjE>  
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  3. Internal control `I{tZ$iD  
  内部控制 /W0E(8:C)  
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  The evaluation of internal control systems qg)qjBQwA  
  对内部控制系统的评估 dr{1CP  
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  Tests of control T g{UK  
  控制测试 #Z!#;%S  
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  Substantive procedures (time, nature, extent) wn1, EhHt  
  实质性程序(时间,性质,程度) 5Edo%Hd6  
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  Transaction cycles: revenue, purchases, inventory, etc. (FG^UA#'  
  交易周期:收入,采购,库存等。 Vq U|kv  
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  4.Audit evidence Rhv%6ekI  
  审计证据 tJz^DXqAc  
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  Obtain sufficient, appropriate audit evidence M=6G:HHY  
  获取足够、适当的审计证据 *7_@7=W,  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Tw UsVM(~  
  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 Y!it!9  
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  The audit of specific items `$M et Q  
  审计的具体项目 /L$NE$D} "  
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  Receivables: confirmation q^%5HeV 2  
  应收帐款:确认 j)BQMtt&U  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties z 7@ 'CJ  
  存货:数量,减值,第三方持有存货的确认 4ODX 5If  
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  Payables: supplier statement reconciliation, confirmation lU& Q^Zj`  
  应付帐款:供应商的申明一致,确认 ^9s"FdB]24  
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  Bank and cash: bank confirmation l<Lz{)OR  
  银行存款和现金:银行的确认 0NrTJ R`  
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  Auditing sampling ]Cr]Pvab{  
  审计抽样 _\!0t  
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5.Review Q8 4t9b  
  复核 LjCykk  
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  Subsequent events t +J)dr  
  随后发生的事件 L*v93;|s  
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  Going concern Q+lbN  
  持续关注 $CM4&{B"i  
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  Management representations l=,.iv=W  
  与管理层的交涉沟通 ;}f6Y['z  
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  Audit finalization and the final review: unadjusted differences -h=c=P  
  审核定稿和最后审查:未经调整的差异 !}y8S'Yjw  
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  6. Reporting wD}EW  
  报告 5qeT4| Ol  
学会计论坛bbs.xuekuaiji.com 1BTgGF  
  Appendix )S#j.8P'B  
  附录 L+uOBW_  
  Audit procedure FRc  |D  
  审计程序 7f[8ED[4  
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离线545004760

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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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