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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 0FG|s#Ig  
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  Materiality, true and fair presentation, reasonable assurance {H[3[  
  物质性,真实公平的描述,合理的保证 sm96Ye{O{  
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  Appointment, removal and resignation of auditors l_z@.</8P@  
  审计人员的的任命、免职和辞职 $1b x\  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9Ls=T=96  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TATH,Sz:x  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +U= !svE  
  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 X'XH-E  
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  Engagement letter {u_2L_  
  约定书(委托书) tDwj~{a~  
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  2. Planning and risk assessment y&{ Z"+B5  
  规划和风险评估 '1te(+;e@  
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  General principles CY i{WV(:  
  一般原则 'W]oQLD^R  
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  Plan and perform audits with an attitude of professional skepticism os~}5QJ  
  持专业的怀疑态度计划和执行审计工作 \jGvom.  
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  Audit risks = inherent risk ×control risk ×detection risk !|`vW{v  
  审计风险=内在风险×控制风险×检查风险 > g=u Y{Rf  
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  Risk-based approach j~VHU89  
  基于风险的办法 *&sXC@^@^  
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  Understanding the entity and knowledge of the business ?7CHHk  
  了解商业的实质和知识 ;)gNe:Q  
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  Assessing the risks of material misstatement and fraud aB+B1YdY"  
  评估材料错报和舞弊的风险 g1zX^^nd,V  
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  Materiality (level), tolerable error Yvbk[Rb  
  重要性(级别),可容忍误差 6A \Z221E  
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  Analytical procedures cAAyyc"yJ  
  分析程序 UZ}>@0  
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  Planning an audit WA&&*ae5`  
  规划审计工作 dgsD~.((A  
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  Audit documentation: working papers 0&k!=gj:>Z  
  审计文件:工作底稿 TDnbX_xC<  
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  The work of others zgR@-OtFZ  
  其他机构的文件 =gb(<`{ >  
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  Rely on the work of experts oHI/tS4 _  
  依靠专家的工作 *S$ `/X  
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  Rely on the work of internal audit (!9ybH;T  
  依靠内部审计工作 RIQw+RG >  
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  3. Internal control &?@5G  
  内部控制 en6oFPG   
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  The evaluation of internal control systems "t\gkJyK  
  对内部控制系统的评估 m;]glAtt  
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  Tests of control V*U*_Y  
  控制测试 ; 3WA-nn  
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  Substantive procedures (time, nature, extent) umo@JWr  
  实质性程序(时间,性质,程度) %95'oW)lo  
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  Transaction cycles: revenue, purchases, inventory, etc. @xI:ZtM  
  交易周期:收入,采购,库存等。 8Qg,U X  
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  4.Audit evidence L9=D,C~  
  审计证据 C'c9AoE5>  
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  Obtain sufficient, appropriate audit evidence 'l}T_7g  
  获取足够、适当的审计证据 Uc3-n`C  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $"/xi `  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 NH Cdf*  
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  The audit of specific items Evn=3Tw  
  审计的具体项目 1E*No1  
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  Receivables: confirmation d:"]*EZ [  
  应收帐款:确认 R""P01IZH  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ZE*m;  
  存货:数量,减值,第三方持有存货的确认 ]OZk+DU:  
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  Payables: supplier statement reconciliation, confirmation '>]9efJA  
  应付帐款:供应商的申明一致,确认 uWYI p\NN  
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  Bank and cash: bank confirmation ZO2$Aan  
  银行存款和现金:银行的确认 Eo$7W5h J  
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  Auditing sampling Qw ukhD7  
  审计抽样 b$ f@.L  
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5.Review E,[@jxP  
  复核 |-HV@c]  
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  Subsequent events PSO9{!  
  随后发生的事件 !c+Nf2I7S  
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  Going concern ) /kf  
  持续关注 :D>afC8,  
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  Management representations 8X@ p?43  
  与管理层的交涉沟通 +ou ]|  
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  Audit finalization and the final review: unadjusted differences zqDIwfW  
  审核定稿和最后审查:未经调整的差异 ^ 2"r't  
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  6. Reporting hlpi- oW`  
  报告 9 wun$!>&  
学会计论坛bbs.xuekuaiji.com ze<Lc/;X~  
  Appendix JC~L!)f  
  附录 FC:Z9{2!  
  Audit procedure k !S0-/ h  
  审计程序 vps</f!  
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离线545004760

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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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