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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 >;9+4C<z0  
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  Materiality, true and fair presentation, reasonable assurance :zW I"  
  物质性,真实公平的描述,合理的保证 "%~Jb dx  
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  Appointment, removal and resignation of auditors YaWZOuxm  
  审计人员的的任命、免职和辞职 9 K.B  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E5H0Yo.Wi  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X/8CvY#n  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `o;E  
  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 fC\Cx;q-  
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  Engagement letter \@3B%RW0  
  约定书(委托书) M$O*@])  
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  2. Planning and risk assessment g<@P_^vo  
  规划和风险评估 >Fzs%]M  
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  General principles f <,E  
  一般原则 #2XX[d%  
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  Plan and perform audits with an attitude of professional skepticism [X"F}ph  
  持专业的怀疑态度计划和执行审计工作 AxsTB9/  
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  Audit risks = inherent risk ×control risk ×detection risk Ui^~A  
  审计风险=内在风险×控制风险×检查风险 9Ez>srH(  
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  Risk-based approach 7jZE(|G-  
  基于风险的办法 5v fzSJ  
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  Understanding the entity and knowledge of the business ~o+:M0)}  
  了解商业的实质和知识 _ yu d  
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  Assessing the risks of material misstatement and fraud qir/Sa' [  
  评估材料错报和舞弊的风险 Al 0 i{.V  
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  Materiality (level), tolerable error ]I+"";oQGB  
  重要性(级别),可容忍误差 7;w x,7CUq  
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  Analytical procedures npj_i /&g  
  分析程序 d"P\ =`+  
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  Planning an audit f4h|Nn%;  
  规划审计工作 =}$YZuzmU  
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  Audit documentation: working papers >`3wEJ"<  
  审计文件:工作底稿 ? bq S{KF  
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  The work of others gc  y'"d"  
  其他机构的文件 LhfI"fc  
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  Rely on the work of experts `2B,+ytW8  
  依靠专家的工作 z`?{5v -Qs  
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  Rely on the work of internal audit 6c?;-5.  
  依靠内部审计工作 BkH- d z  
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  3. Internal control P?zPb'UVqa  
  内部控制 w6-A-M6hD  
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  The evaluation of internal control systems o ~_wx  
  对内部控制系统的评估 mr4W2Z@L  
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  Tests of control sW53g$`v  
  控制测试 &gNb+z+  
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  Substantive procedures (time, nature, extent) M<AjtDF%  
  实质性程序(时间,性质,程度) iq25|{1$  
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  Transaction cycles: revenue, purchases, inventory, etc. aZk/\&=6  
  交易周期:收入,采购,库存等。 *tWZ.I<<  
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  4.Audit evidence yR`X3.:*]  
  审计证据 /|kR= ~  
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  Obtain sufficient, appropriate audit evidence =J2cX`  
  获取足够、适当的审计证据 J$]-)`[G&  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SRUg2)d  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 .tg2HKD_lW  
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  The audit of specific items vM.Y/,7S  
  审计的具体项目 ke+3J\;>  
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  Receivables: confirmation nB~hmE)  
  应收帐款:确认 3?R56$-+  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties b`lLqV<[cB  
  存货:数量,减值,第三方持有存货的确认 5-=&4R\k  
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  Payables: supplier statement reconciliation, confirmation K4r"Q*h  
  应付帐款:供应商的申明一致,确认 ja<!_^h=At  
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  Bank and cash: bank confirmation NSsLuM=.  
  银行存款和现金:银行的确认 c}QWa"\2n  
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  Auditing sampling P,QI-,   
  审计抽样  d*Wg>8|  
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5.Review Z4"SKsJT/>  
  复核 ~]d3 f  
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  Subsequent events K 5h2 ~  
  随后发生的事件 O/?Lk* r  
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  Going concern ' )0eB:  
  持续关注 T3JM8  
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  Management representations S4salpz  
  与管理层的交涉沟通 3 7F&s  
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  Audit finalization and the final review: unadjusted differences w~3~:w$  
  审核定稿和最后审查:未经调整的差异 FC +}gJ(q  
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  6. Reporting =k{ n! e  
  报告 _#SCjFz  
学会计论坛bbs.xuekuaiji.com M9t`w-@_w  
  Appendix [?=Vqd  
  附录 Z{MR#.I  
  Audit procedure Z [aKic  
  审计程序 Dh4 EP/=z  
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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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