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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 y5= `ap  
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  Materiality, true and fair presentation, reasonable assurance c[}(O H  
  物质性,真实公平的描述,合理的保证 jUj<~:Q}3o  
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  Appointment, removal and resignation of auditors VhT= l  
  审计人员的的任命、免职和辞职 `"iY*  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $(s\{(Wn  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Lf:uNl*D  
K|C^l;M6  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +^rh[>W  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 %xwIt~ Y  
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  Engagement letter . .QB~  
  约定书(委托书) j9qREf9)  
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  2. Planning and risk assessment lX:|i B  
  规划和风险评估 N_4eM,7t  
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  General principles T0Yiayt  
  一般原则 rA0,`}8\  
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  Plan and perform audits with an attitude of professional skepticism 71#I5*8  
  持专业的怀疑态度计划和执行审计工作 ~5ZvOX6L 2  
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  Audit risks = inherent risk ×control risk ×detection risk %zC[KE*~  
  审计风险=内在风险×控制风险×检查风险 nmlPX7!{$  
ZaFb*XRgS  
  Risk-based approach s/"&9F3  
  基于风险的办法 [~W`E1,  
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  Understanding the entity and knowledge of the business 1ju#9i`.Wg  
  了解商业的实质和知识 8T;IZ(s  
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  Assessing the risks of material misstatement and fraud ^/wfXm  
  评估材料错报和舞弊的风险 8pM >Co!  
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  Materiality (level), tolerable error r%wA&FQ8U  
  重要性(级别),可容忍误差 d "BW/%m|g  
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  Analytical procedures M"q[p  
  分析程序 k .h`Cji@  
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  Planning an audit ->-*]-fv[L  
  规划审计工作 < (RC|?  
L~{_!Q  
  Audit documentation: working papers #L crI  
  审计文件:工作底稿 JGiKBm;  
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  The work of others J2GcBzRH  
  其他机构的文件 <Y 4:'L6  
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  Rely on the work of experts di9!lS$  
  依靠专家的工作 {s,+^7  
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  Rely on the work of internal audit I9$c F)zk  
  依靠内部审计工作 ?tf&pgo  
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  3. Internal control ^s7,_!.Pq  
  内部控制 fLN!EDq  
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  The evaluation of internal control systems WV;=@v  
  对内部控制系统的评估 O(2cWQ  
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  Tests of control wbbqt0un  
  控制测试 {hSGv   
'6Qy/R  
  Substantive procedures (time, nature, extent) qOCJTOg7  
  实质性程序(时间,性质,程度) \`'KlF2  
5G}6;UY  
  Transaction cycles: revenue, purchases, inventory, etc. E ?2O(   
  交易周期:收入,采购,库存等。 ~KjJ\b)R  
lYf+V8{  
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  4.Audit evidence :L?_Y/K  
  审计证据  }`/gX=91  
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  Obtain sufficient, appropriate audit evidence Z{-Lc68  
  获取足够、适当的审计证据 Dkw%`(Oh/,  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }6RT,O g  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3{raKM6F  
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  The audit of specific items R5Yl1   
  审计的具体项目 AWr}"r?s  
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  Receivables: confirmation /  YiQ\  
  应收帐款:确认 9pWy"h$H  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties yFIy`9R  
  存货:数量,减值,第三方持有存货的确认 8"'x)y  
 ~m=EM;  
  Payables: supplier statement reconciliation, confirmation Gu(lI ~  
  应付帐款:供应商的申明一致,确认 ; ~ 4k7Uz  
 {E9v`u\  
  Bank and cash: bank confirmation BW[5o3 i  
  银行存款和现金:银行的确认 8Vl!|\x5  
9 wa,k  
  Auditing sampling Q ~|R Z7G  
  审计抽样 Rz <OF^Iy  
#~Q=h`9  
5.Review 5vp|?-\h>  
  复核 `{<frB@  
vL_zvX A  
  Subsequent events +`en{$%%  
  随后发生的事件 ^ i%A7pg  
{g F0Xm%  
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$`Nd?\$  
  Going concern 6k0^x Q  
  持续关注 Z_z#QX>=D  
K!{5 [G  
  Management representations 3><u*0qe%I  
  与管理层的交涉沟通 \^532FIw6  
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  Audit finalization and the final review: unadjusted differences $%qg"  
  审核定稿和最后审查:未经调整的差异 LVtu*k   
A=3HO\n5  
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  6. Reporting DQ6jT@ZDH  
  报告 O&?.&h  
学会计论坛bbs.xuekuaiji.com ?T*";_o,B  
  Appendix >Wi s.e%b  
  附录 4rB8Nm1  
  Audit procedure I lG:X)V%  
  审计程序 0Oxz3r%}r  
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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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