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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 T/NeoU3 p  
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  Materiality, true and fair presentation, reasonable assurance #biI=S  
  物质性,真实公平的描述,合理的保证 c]]OV7;)>  
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  Appointment, removal and resignation of auditors W 7 9wz\a  
  审计人员的的任命、免职和辞职 hr9[$4'H  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8c-r;DE  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b(8#*S!U  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :f?};t+  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h$`P|#V&  
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  Engagement letter V4]t=3>  
  约定书(委托书) 9&R. <I  
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  2. Planning and risk assessment \XaKq8uE  
  规划和风险评估 Y<lJj"G  
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  General principles 29R_?HBH  
  一般原则 <-xI!o"}  
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  Plan and perform audits with an attitude of professional skepticism >BU"C+a8g  
  持专业的怀疑态度计划和执行审计工作 E<u6 js,  
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  Audit risks = inherent risk ×control risk ×detection risk ,tt]C~\u  
  审计风险=内在风险×控制风险×检查风险 Wr.G9zq.+  
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  Risk-based approach R"NR-iU  
  基于风险的办法 E! '|FJ  
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  Understanding the entity and knowledge of the business [=dK%7v  
  了解商业的实质和知识 yu ~Rk  
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  Assessing the risks of material misstatement and fraud !]1'?8  
  评估材料错报和舞弊的风险 i7hWBd4wK  
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  Materiality (level), tolerable error eEvE3=,hg  
  重要性(级别),可容忍误差 {C6,h#|pg  
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  Analytical procedures 49vKb(bz{  
  分析程序 ~I '1\1  
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  Planning an audit wxy. &a]  
  规划审计工作 : b9X?%L~  
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  Audit documentation: working papers H _H3Gp  
  审计文件:工作底稿 a o"\L0;{  
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  The work of others s,&tD WU  
  其他机构的文件 -:mT8'.F-  
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  Rely on the work of experts 4hRc,Vq  
  依靠专家的工作 |Nx7jGd:i  
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  Rely on the work of internal audit h B@M5Mc$  
  依靠内部审计工作 b#XY.+ *0  
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  3. Internal control 'Z^-(xG,+  
  内部控制 h+,Eu7\88  
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  The evaluation of internal control systems :xd)]Ns  
  对内部控制系统的评估 X8l|^ [2F  
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  Tests of control $^[^ ]Q  
  控制测试 m-%.LDqM  
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  Substantive procedures (time, nature, extent) ;;r}=0V*=  
  实质性程序(时间,性质,程度) )zU bMzF  
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  Transaction cycles: revenue, purchases, inventory, etc. QQ1|]/)  
  交易周期:收入,采购,库存等。 pAZD>15l"  
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  4.Audit evidence >M`ryM2=D  
  审计证据 h!>K[*  
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  Obtain sufficient, appropriate audit evidence tQTVP2:Y  
  获取足够、适当的审计证据 ~57.0?IK  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6;JlA})  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ZA1u  
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  The audit of specific items vz {Z tE"  
  审计的具体项目 1m c'=S{  
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  Receivables: confirmation VMa \?`fT  
  应收帐款:确认 1$A7 BP  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties vh29mzum  
  存货:数量,减值,第三方持有存货的确认 y9/x:n&]  
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  Payables: supplier statement reconciliation, confirmation Ms * `w5n  
  应付帐款:供应商的申明一致,确认 2.6F5&:($  
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  Bank and cash: bank confirmation zQPQP`  
  银行存款和现金:银行的确认 %d%$jF`  
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  Auditing sampling reO^_q'  
  审计抽样 Y2Z<A(W  
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5.Review XkGS3EY  
  复核 CVa?L"lK  
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  Subsequent events 948lL&  
  随后发生的事件 =Su~i Oa  
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  Going concern ZvSWIQ6  
  持续关注 DrY5Q&S  
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  Management representations O /S:S  
  与管理层的交涉沟通 nKR=/5a4Y  
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  Audit finalization and the final review: unadjusted differences Hea76P5$P+  
  审核定稿和最后审查:未经调整的差异 X{-@3tG<r  
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  6. Reporting _--kK+rU  
  报告 i wFI lJ@  
学会计论坛bbs.xuekuaiji.com "{1SDbwmMo  
  Appendix D o n8xk  
  附录 #0F6{&; M  
  Audit procedure jO5R 0^w  
  审计程序 $$GmundqB  
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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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