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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 5AoBUw  
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  Materiality, true and fair presentation, reasonable assurance 8]`LRzM  
  物质性,真实公平的描述,合理的保证 ;kX:k~,]}>  
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  Appointment, removal and resignation of auditors B24,;2J  
  审计人员的的任命、免职和辞职  )S8fFV  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N wISf  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kKFhbHUZa  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z#( `H6n:  
  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 Ft[)m#Dj`  
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  Engagement letter zrazbHI  
  约定书(委托书) $`wo8A| )  
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  2. Planning and risk assessment RT~6#Caf  
  规划和风险评估 M[= #%U3*N  
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  General principles M>yt\qbkA  
  一般原则 )LdS1%  
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  Plan and perform audits with an attitude of professional skepticism f]*TIYicc  
  持专业的怀疑态度计划和执行审计工作 8HaBil  
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  Audit risks = inherent risk ×control risk ×detection risk t0"2Si  
  审计风险=内在风险×控制风险×检查风险 C)RJjaOr  
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  Risk-based approach VQV%1f  
  基于风险的办法 "Yy)&zKr  
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  Understanding the entity and knowledge of the business H!81Pq~  
  了解商业的实质和知识 w(EUe4 w{  
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  Assessing the risks of material misstatement and fraud &x#3N=c#  
  评估材料错报和舞弊的风险 +vSp+X1E  
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  Materiality (level), tolerable error 7_^JgA|Kk7  
  重要性(级别),可容忍误差 )_H>d<di  
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  Analytical procedures }R\;htmc;  
  分析程序 C}D\^(nLu.  
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  Planning an audit +p\+ 15  
  规划审计工作 {I9<W'k{  
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  Audit documentation: working papers GX@=b6#-  
  审计文件:工作底稿 ol#4AU`  
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  The work of others Lt?k$U{qe)  
  其他机构的文件 7W7yjG3g  
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  Rely on the work of experts r1R\cor  
  依靠专家的工作 !hc#il'g].  
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  Rely on the work of internal audit Mf_urbp]  
  依靠内部审计工作 P6 ~& ,a  
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  3. Internal control !gX(Vh*k  
  内部控制 |j w{7\+  
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  The evaluation of internal control systems yM`QVO!;  
  对内部控制系统的评估 {@*l,[,5-  
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  Tests of control :3 p&h[M  
  控制测试 K[s!3.u  
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  Substantive procedures (time, nature, extent) #}8 x  
  实质性程序(时间,性质,程度) 9X ^D(  
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  Transaction cycles: revenue, purchases, inventory, etc. 71wtO  
  交易周期:收入,采购,库存等。 *T:gx:Sg/  
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  4.Audit evidence JM>4m)h#  
  审计证据 JXKo zy41  
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  Obtain sufficient, appropriate audit evidence =Dc9|WuHN  
  获取足够、适当的审计证据 $QC^hC  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hutdw>  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 yh{Wuz=T  
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  The audit of specific items 2y` :#e`x1  
  审计的具体项目 ^^ +vt8|  
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  Receivables: confirmation n\'@]qG)Z4  
  应收帐款:确认 > a"4aYj  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties .N~YVul[a*  
  存货:数量,减值,第三方持有存货的确认 =qy{8MsjA  
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  Payables: supplier statement reconciliation, confirmation 68YJ@(iS  
  应付帐款:供应商的申明一致,确认 yIG*  
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  Bank and cash: bank confirmation y1*z," dx  
  银行存款和现金:银行的确认 Y>a2w zr  
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  Auditing sampling jdW#; ]7+y  
  审计抽样 w W1>#F  
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5.Review >#8J@=iuqv  
  复核 o:nh3K/YJ  
6" PwOEt  
  Subsequent events HP G*o  
  随后发生的事件 S1G=hgF_L  
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  Going concern ;&?l1Vu  
  持续关注 RQt\_x7P  
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  Management representations O({vHqN>  
  与管理层的交涉沟通 [2Rw)!N  
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  Audit finalization and the final review: unadjusted differences D`fi\A  
  审核定稿和最后审查:未经调整的差异 ZW>?y$C+  
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  6. Reporting 97~*Z|#<+  
  报告 .X(*mmH  
学会计论坛bbs.xuekuaiji.com =sa bJsgL  
  Appendix = h/0k y  
  附录 +'fdAc:5',  
  Audit procedure -4!i(^w[m/  
  审计程序 pGhA  
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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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