论坛风格切换切换到宽版
  • 6013阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 sf LBi~*j  
 2r[,w]  
  Materiality, true and fair presentation, reasonable assurance = FQH  
  物质性,真实公平的描述,合理的保证 .Qaqkb-Ty  
8LL);"$  
  Appointment, removal and resignation of auditors lk}x ;4]Z  
  审计人员的的任命、免职和辞职 @ 9uwcM1F  
BB-`=X~:m  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1/z1~:Il  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X qh+  
~b+>o  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @`3)?J[w  
  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 `]Xb w^Y'x  
B:l(`G  
  Engagement letter )wC>Hq[mhW  
  约定书(委托书) @!-= :<h  
,^3D"Tky  
  2. Planning and risk assessment +VJl#sc/;  
  规划和风险评估 Wrlmo'31  
JS4pJe\q  
  General principles 6^ ~& sA  
  一般原则 l4; LV7Ji  
jE{z4en  
  Plan and perform audits with an attitude of professional skepticism :Q%&:[2  
  持专业的怀疑态度计划和执行审计工作 umi#Se3&  
X(8 ]9  
  Audit risks = inherent risk ×control risk ×detection risk I++!F,pB  
  审计风险=内在风险×控制风险×检查风险 d;>:<{z@CD  
/];F4AO5  
  Risk-based approach .w0?   
  基于风险的办法 ZnQnv@{8 l  
P<bA~%<7"[  
  Understanding the entity and knowledge of the business Yz,*Q<t  
  了解商业的实质和知识 YpiSH(70`  
!nu#r$K(  
  Assessing the risks of material misstatement and fraud L Nj|t)Ov  
  评估材料错报和舞弊的风险 2 `#|;x^<  
$T1c{T6n}  
  Materiality (level), tolerable error -V9Cx _]y  
  重要性(级别),可容忍误差 Y.-i;Mmu  
NY_Oo!)3  
  Analytical procedures S"lcePN  
  分析程序 (bXCc  
RE Hfk6YE  
  Planning an audit nkpQ M$FW  
  规划审计工作 ]^s4NXf+  
__zsrIUJ  
  Audit documentation: working papers /({5x[  
  审计文件:工作底稿 }!2|*Y  
U\51j  
  The work of others BKN]DxJ6  
  其他机构的文件 1aSuRa  
&We'omq  
  Rely on the work of experts \A':}<Rj  
  依靠专家的工作 m'%F,c)  
r8@:Ko= a  
  Rely on the work of internal audit 2(UT;PSI  
  依靠内部审计工作 %F03cI,  
Wc(?ezn  
  3. Internal control ,"DkMK4%  
  内部控制 L-Z1Xs  
\&SP7~-eq  
  The evaluation of internal control systems :kgwKuhL  
  对内部控制系统的评估 JBuorc  
>b/Yg:t  
  Tests of control $)kIYM&  
  控制测试 w2 CgEJ %  
z. 7 UfLV9  
  Substantive procedures (time, nature, extent) U,)+wZJ  
  实质性程序(时间,性质,程度) J`\%'pEn  
4/HyO\?z5  
  Transaction cycles: revenue, purchases, inventory, etc. 7n %QP  
  交易周期:收入,采购,库存等。 D`Fl*Wc4H  
r0_3`; H  
o6'`W2P  
  4.Audit evidence d!,V"*S  
  审计证据 N@*v'MEko%  
TMGZHOAt  
  Obtain sufficient, appropriate audit evidence &7}-Xvc  
  获取足够、适当的审计证据 ^M8\ 3G  
IA''- +9  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ytHa[U  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 aY6]NpT  
bD=_44I  
  The audit of specific items DLf6D | "  
  审计的具体项目 {n{ j*+  
AM,@BnEcuT  
  Receivables: confirmation OfIml.  
  应收帐款:确认 C#;}U51:t  
AuSL?kZ4|Y  
  Inventory: counting, cut-off, confirmation of inventory held by third parties N9_9{M{  
  存货:数量,减值,第三方持有存货的确认 p-M QI }  
vfmKYiLp  
  Payables: supplier statement reconciliation, confirmation E}yl@8g:#  
  应付帐款:供应商的申明一致,确认 c[ga@Vy  
~G ,n>  
  Bank and cash: bank confirmation Iy\K&)5?  
  银行存款和现金:银行的确认 !%sj-RMvG  
y1FS?hSD0  
  Auditing sampling q^k6.5*"  
  审计抽样 lfb]xu]O  
SkVW8n*s  
5.Review *=)%T(^  
  复核 ga0W;Vq&X  
A03,X;S+  
  Subsequent events KTd4pW?w  
  随后发生的事件 /id(atiF^  
mam|aRzd  
p e |k}{  
 KGFmC[  
sYgpK92  
  Going concern V]<J^m8  
  持续关注 LeXu Td  
Qgf\gTF$r+  
  Management representations T^%$  
  与管理层的交涉沟通 Q(>89*b&  
gtqgf<mS  
  Audit finalization and the final review: unadjusted differences d 6j'[  
  审核定稿和最后审查:未经调整的差异 cT-XF  
9^x'x@6  
Sycs u_je  
  6. Reporting Z[[ @O  
  报告 U_B"B;ng+  
学会计论坛bbs.xuekuaiji.com 3I@j=:(%Y  
  Appendix vSX71  
  附录 vrLI`3n]  
  Audit procedure +'x|VPY.PG  
  审计程序 IEmtt^C  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个