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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 $W]guG  
iYs?B0*JWK  
  Materiality, true and fair presentation, reasonable assurance ED_5V@  
  物质性,真实公平的描述,合理的保证 /faP]J)  
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  Appointment, removal and resignation of auditors i]WlMC6  
  审计人员的的任命、免职和辞职 @MH]s [{o\  
oa|*-nw  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion EF{'J8AQ  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1ORi ]`  
,colGth 54  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior siZ_JJW  
  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 #EK8Qe_  
tF1%=&ss  
  Engagement letter *J5euA5=  
  约定书(委托书) ~4gKA  D  
$ aBSr1  
  2. Planning and risk assessment :u+#:8u  
  规划和风险评估 W%QtJB1)  
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  General principles RLX^'g+P  
  一般原则 9 9BK/>R  
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  Plan and perform audits with an attitude of professional skepticism >x0lSL0y  
  持专业的怀疑态度计划和执行审计工作 |W];v@b\y  
,B>b9,~3a  
  Audit risks = inherent risk ×control risk ×detection risk OvG|=  
  审计风险=内在风险×控制风险×检查风险 \`# 0,pLr  
!9OgA  
  Risk-based approach '0rwNEg  
  基于风险的办法 r}Av "  
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  Understanding the entity and knowledge of the business 7OHw/-j\  
  了解商业的实质和知识 Qn&^.e9I  
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  Assessing the risks of material misstatement and fraud IcA~f@  
  评估材料错报和舞弊的风险 bd;f@)X  
/hR]aw  
  Materiality (level), tolerable error k;X1x65uP  
  重要性(级别),可容忍误差 !}48;Pl  
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  Analytical procedures 8 z7,W3b  
  分析程序 Lw k-  
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  Planning an audit nP5fh_/  
  规划审计工作 ^<+heX  
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  Audit documentation: working papers p8J"%Jq}  
  审计文件:工作底稿 fdHxrH >*  
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  The work of others fdW={}~  
  其他机构的文件  I ^92b  
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  Rely on the work of experts O UMr}~/  
  依靠专家的工作 AW 68'G*m  
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  Rely on the work of internal audit h]9^bX__Z  
  依靠内部审计工作 NDG Bv b  
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  3. Internal control 4/_|Qy  
  内部控制 X pwom'  
LXl! !i%  
  The evaluation of internal control systems +06j+I  
  对内部控制系统的评估 @kymL8"2w  
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  Tests of control #IDCCD^1=  
  控制测试 OSk9Eb4ld  
i*j +<R@  
  Substantive procedures (time, nature, extent) )FPbE^ s(  
  实质性程序(时间,性质,程度) ![%,pip2/&  
m "]ys #  
  Transaction cycles: revenue, purchases, inventory, etc. !CKUkoX  
  交易周期:收入,采购,库存等。 z& jDOex  
Df^S77&c!  
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  4.Audit evidence k*^W lCZ3  
  审计证据 BZ9iy~  
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  Obtain sufficient, appropriate audit evidence c-d}E!C:  
  获取足够、适当的审计证据 dW68lVWq_  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [*t E HW  
  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 eH{ 9w8~  
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  The audit of specific items ?f&I"\y  
  审计的具体项目 Ags`%(  
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  Receivables: confirmation Gy%e%'  
  应收帐款:确认 UepBXt3)  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties KHtY +93  
  存货:数量,减值,第三方持有存货的确认 ;\N*iN#K  
ri ~2t3gg  
  Payables: supplier statement reconciliation, confirmation .<dmdqk]  
  应付帐款:供应商的申明一致,确认 ~JpU O~i/  
$(U|JR@  
  Bank and cash: bank confirmation eHR<(8c'f  
  银行存款和现金:银行的确认 iXFaQ  
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  Auditing sampling @AOiZOH  
  审计抽样 D2bUSRrb  
HJmO+  
5.Review *b EsWeP  
  复核 ~@JC1+  
xTT>3Fj  
  Subsequent events a 2TC,   
  随后发生的事件 5mU_S\)4:z  
^ dqE OW  
s9iM hCu|  
c+=&5=i[3  
z{\.3G  
  Going concern VzesqVx  
  持续关注 L@X eAEIq  
'Nh^SbD+_|  
  Management representations ,"o \_{<z  
  与管理层的交涉沟通 0N. *c  
3nO|A: t  
  Audit finalization and the final review: unadjusted differences k&b>-QP6  
  审核定稿和最后审查:未经调整的差异 (&(f`c@I  
JFZ  p^{  
)c/] 8KU  
  6. Reporting _Gu ;U@  
  报告 U{EW +>  
学会计论坛bbs.xuekuaiji.com *M:Bhw  
  Appendix !T*izMX}  
  附录 AN@Vos Cu  
  Audit procedure %[J( ,rm  
  审计程序 y.zQ `  
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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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