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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 Dx`-h#  
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  Materiality, true and fair presentation, reasonable assurance /%s:aO  
  物质性,真实公平的描述,合理的保证 H9PnJr8 \  
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  Appointment, removal and resignation of auditors @g4o8nH}  
  审计人员的的任命、免职和辞职 ~**x_ v  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "DA%vdu  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6}?d%K  
| oK9o6m4  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O`@- b#  
  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 1_#;+ S  
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  Engagement letter h6OQeZ.  
  约定书(委托书) ]@b9m  
l)dE7$H  
  2. Planning and risk assessment Kvo&_:  
  规划和风险评估 fU?#^Lg  
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  General principles 5 7t.Ud  
  一般原则 *U]&a^N  
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  Plan and perform audits with an attitude of professional skepticism =>B"j`oR  
  持专业的怀疑态度计划和执行审计工作 @fJsRWvGq  
xVbRCu#Z  
  Audit risks = inherent risk ×control risk ×detection risk -egnMc67  
  审计风险=内在风险×控制风险×检查风险 F]PsS(  
6% ofS8 [  
  Risk-based approach ]X77?Zz9  
  基于风险的办法 fZ5 UFq_~s  
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  Understanding the entity and knowledge of the business @ci..::5  
  了解商业的实质和知识 ~/9RSdv7  
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  Assessing the risks of material misstatement and fraud  +:-xV  
  评估材料错报和舞弊的风险 Z|$DchC  
b<~-s sL7a  
  Materiality (level), tolerable error @R50M (@W  
  重要性(级别),可容忍误差 h !K" ;qw  
VOM@x%6#c  
  Analytical procedures W h9L!5  
  分析程序 NRJp8G Z%U  
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  Planning an audit aG^E^^Y  
  规划审计工作 c/A?-9  
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  Audit documentation: working papers 2m:K %Em6u  
  审计文件:工作底稿 p|2GPrA]aL  
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  The work of others Yq6 @R|u  
  其他机构的文件 | U"fhG=g  
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  Rely on the work of experts 4n6AK`E  
  依靠专家的工作 ,++HiYOG}e  
 gmbRH5k  
  Rely on the work of internal audit ~Jr'4%   
  依靠内部审计工作 gM>?w{!LBx  
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  3. Internal control GHd1?$  
  内部控制 =3QhGFd  
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  The evaluation of internal control systems 5 ~?6]=hl  
  对内部控制系统的评估 _$c o Y  
UIy Ltoxu  
  Tests of control }bca-|N  
  控制测试 bRy(`  
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  Substantive procedures (time, nature, extent) C 8wGbU6`  
  实质性程序(时间,性质,程度) [;Lgbgt3f  
go AV+V7  
  Transaction cycles: revenue, purchases, inventory, etc. qS @3:R  
  交易周期:收入,采购,库存等。 TS9<uRO0  
+5*bU1}O  
M' z.d  
  4.Audit evidence %'s _ =r`  
  审计证据 zgEN2d  
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  Obtain sufficient, appropriate audit evidence trwQ@ 7  
  获取足够、适当的审计证据 o/o6|[=3  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6c-3+,Y"#  
  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 L7buY( F(  
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  The audit of specific items 4h|*r !  
  审计的具体项目 p4f9v:b[  
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  Receivables: confirmation oio{@#DX`  
  应收帐款:确认 ?SFQx \/  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ZN $%\,<  
  存货:数量,减值,第三方持有存货的确认 4vWiOcJF!O  
GWuKDq   
  Payables: supplier statement reconciliation, confirmation -`X S2  
  应付帐款:供应商的申明一致,确认 =YgH-{  
C}mhnU@  
  Bank and cash: bank confirmation ;K\2/"$QD  
  银行存款和现金:银行的确认 Ue 9Y+'-x  
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  Auditing sampling ]#f%Dku.m  
  审计抽样 i,<'AL )  
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5.Review ;X<Ez5v3  
  复核 2sIt~ Gn  
:VP4:J^  
  Subsequent events KF+r25uy[+  
  随后发生的事件 x6R M)rr  
_J6 Xq\  
K0j%\]\Tp  
|8CxMs  
W..*!UGl  
  Going concern N ? Jy  
  持续关注 xtP:Q9!N  
8b'@_s!_  
  Management representations C @<T(`o  
  与管理层的交涉沟通 o0`']-)*2  
/A,w{0 9G  
  Audit finalization and the final review: unadjusted differences 5e,u*J]  
  审核定稿和最后审查:未经调整的差异 o!+%|V8Y  
5Z_C (5)/Y  
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  6. Reporting ]>(pj9)  
  报告 |D-[M_T5  
学会计论坛bbs.xuekuaiji.com )S+fc=  
  Appendix ph5{i2U0  
  附录 yYJ_;Va  
  Audit procedure zJy=1r  
  审计程序 a r8iuwfZ  
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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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