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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 [@B!N+P5;  
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  Materiality, true and fair presentation, reasonable assurance [0]J 2  
  物质性,真实公平的描述,合理的保证 ImD&~^-_<  
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  Appointment, removal and resignation of auditors 8J- ?bo  
  审计人员的的任命、免职和辞职 ]0SqLe  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?GtI.flV  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }f % Qk0^  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rhX?\_7o  
  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 sY?wQ:  
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  Engagement letter Y^U^yh_!^  
  约定书(委托书) 8rFP*K9  
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  2. Planning and risk assessment ,U+>Q!$`\^  
  规划和风险评估 U!K#g_}  
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  General principles \hb$v  
  一般原则 J83C]2~7  
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  Plan and perform audits with an attitude of professional skepticism ^#K^WV  
  持专业的怀疑态度计划和执行审计工作 ~*+evAP  
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  Audit risks = inherent risk ×control risk ×detection risk Ul'H(eH.v  
  审计风险=内在风险×控制风险×检查风险 y\[* mgl:  
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  Risk-based approach .I$+ E  
  基于风险的办法 T &bB8tQk  
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  Understanding the entity and knowledge of the business 9C7HL;MF  
  了解商业的实质和知识 Dkh=(+> <  
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  Assessing the risks of material misstatement and fraud )]<^*b>  
  评估材料错报和舞弊的风险 x{GFCy7  
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  Materiality (level), tolerable error gS`Z>+V5!c  
  重要性(级别),可容忍误差 0ia-D`^me  
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  Analytical procedures <]|!quY<*  
  分析程序 =NnG[#n%  
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  Planning an audit )7Qp9Fxo  
  规划审计工作 +qqCk  
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  Audit documentation: working papers {a9.0N:4  
  审计文件:工作底稿 BQeg-M  
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  The work of others A`>^A]%  
  其他机构的文件 8]O#L}"  
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  Rely on the work of experts mv`b3 $  
  依靠专家的工作 0tPwhJ  
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  Rely on the work of internal audit TIaiJvo  
  依靠内部审计工作 olXfR-2>1  
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  3. Internal control J~ +p7S  
  内部控制 dldS7Q  
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  The evaluation of internal control systems [ :Sl~  
  对内部控制系统的评估 7uF @Xh  
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  Tests of control 9 (_n8br1  
  控制测试 /oGaA@#+  
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  Substantive procedures (time, nature, extent) g0s4ZI+T  
  实质性程序(时间,性质,程度) =*>.z@WQ  
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  Transaction cycles: revenue, purchases, inventory, etc. s&wm^R  
  交易周期:收入,采购,库存等。 #G?",,&dM  
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  4.Audit evidence i1]}Q$  
  审计证据 KF!d?  
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  Obtain sufficient, appropriate audit evidence (OavgJ+Y  
  获取足够、适当的审计证据 /c4$m3?]  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q6%m .X7  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }>3jHWxLc  
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  The audit of specific items  x8wsx F  
  审计的具体项目 ]~ S zb  
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  Receivables: confirmation j<9^BNl  
  应收帐款:确认 d?cCSf  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties jxYze/I  
  存货:数量,减值,第三方持有存货的确认 c`\qupnY  
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  Payables: supplier statement reconciliation, confirmation 1:u~T@;" `  
  应付帐款:供应商的申明一致,确认 X]\; f  
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  Bank and cash: bank confirmation )2u_c=  
  银行存款和现金:银行的确认 e. E$Ej]w  
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  Auditing sampling ldRq:M5z  
  审计抽样 5*Dh#FRp  
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5.Review 0a,B&o1  
  复核 ws U@hqS  
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  Subsequent events )U8=-_m  
  随后发生的事件 ;:Tb_4Hr  
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  Going concern 1].m4vC  
  持续关注 zIr-Rx'dL^  
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  Management representations i|S/g.r  
  与管理层的交涉沟通 C0ORB p  
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  Audit finalization and the final review: unadjusted differences fEGnI\  
  审核定稿和最后审查:未经调整的差异 j|[>f  
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  6. Reporting o,$K=#Iv  
  报告 )t2eg1a:  
学会计论坛bbs.xuekuaiji.com ]L3MIaO2T  
  Appendix H}8kku>7  
  附录 ^t`0ul]c  
  Audit procedure X3~@U7DU  
  审计程序 O6">Io5  
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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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