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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 R0G!5>1i  
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  Materiality, true and fair presentation, reasonable assurance &2n 5m&   
  物质性,真实公平的描述,合理的保证 !P":z0K4  
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  Appointment, removal and resignation of auditors Xo6zeLHO  
  审计人员的的任命、免职和辞职 >gl.ILo  
- rI4_Dl  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NceK>:: 56  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PWO5R]  
/2Ok;!.  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k,ezB+  
  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 LCe6](Z  
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  Engagement letter  RcZ&/MY  
  约定书(委托书) p4 $4;)  
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  2. Planning and risk assessment QT|\TplJt  
  规划和风险评估 S%wd Xe  
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  General principles #T8PgmR  
  一般原则 M<SVH_  
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  Plan and perform audits with an attitude of professional skepticism L(C0236r  
  持专业的怀疑态度计划和执行审计工作 $J0o%9K   
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  Audit risks = inherent risk ×control risk ×detection risk 98vn"=3  
  审计风险=内在风险×控制风险×检查风险 AXv-%k};  
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  Risk-based approach };f^*KZ=0  
  基于风险的办法 n1b^o~agwC  
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  Understanding the entity and knowledge of the business v|@EuN14<  
  了解商业的实质和知识 OU*skc>  
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  Assessing the risks of material misstatement and fraud f?(g5o*2  
  评估材料错报和舞弊的风险 v9Lf|FXo&  
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  Materiality (level), tolerable error /!60oV4p0  
  重要性(级别),可容忍误差 Fu[GQ6{f  
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  Analytical procedures ^,J>=>,1\  
  分析程序 y!|4]/G]?t  
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  Planning an audit }{[JS=A^  
  规划审计工作 4~hP25q  
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  Audit documentation: working papers 7Q~$&G  
  审计文件:工作底稿 vorb?iVf>  
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  The work of others o ?aF  
  其他机构的文件 3(:?Z-iKe  
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  Rely on the work of experts +KOhDtLMG  
  依靠专家的工作 om6`>I*  
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  Rely on the work of internal audit (aB:P03  
  依靠内部审计工作 Pu'lp O  
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  3. Internal control Ix0#eoj  
  内部控制 `6PBV+]Vm3  
LCb0Kq}*/(  
  The evaluation of internal control systems H)rJ >L  
  对内部控制系统的评估 ('.I)n  
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  Tests of control uI3oPP> $  
  控制测试 VS65SxHA  
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  Substantive procedures (time, nature, extent) INRRA  
  实质性程序(时间,性质,程度) $-(lp0\*  
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  Transaction cycles: revenue, purchases, inventory, etc. oq (W|  
  交易周期:收入,采购,库存等。 }$* z:E  
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  4.Audit evidence dE 3M    
  审计证据 ZR8y 9mx2"  
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  Obtain sufficient, appropriate audit evidence c#@L~<  
  获取足够、适当的审计证据 ft!D2M  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e'fo^XQn[  
  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 {RD9 j1  
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  The audit of specific items DP!8c  
  审计的具体项目 BM87f:d  
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  Receivables: confirmation %d /]8uO  
  应收帐款:确认 "M,Hm!j  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties X& XD2o"rt  
  存货:数量,减值,第三方持有存货的确认 M1*x47bN  
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  Payables: supplier statement reconciliation, confirmation F#RtU :R  
  应付帐款:供应商的申明一致,确认 +Edq4QYwR  
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  Bank and cash: bank confirmation _OK!/T*FBt  
  银行存款和现金:银行的确认  7uzc1}r  
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  Auditing sampling -JclEp  
  审计抽样 1TgD;qX  
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5.Review ]@l;;Sp  
  复核 +;q` A 1  
v}@Uc-(  
  Subsequent events FWLLbL5t  
  随后发生的事件 1([?EfC  
( ;KTV*1  
#5X+. !L  
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#z c$cr  
  Going concern Z0M|Bv9_  
  持续关注 -8S Z}J  
MQX9BJ%  
  Management representations SOS|3q_`  
  与管理层的交涉沟通 tHFUV\D;,  
9zpOp-K6  
  Audit finalization and the final review: unadjusted differences :GM3n $  
  审核定稿和最后审查:未经调整的差异 iS`ok  
]'z 5%'  
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  6. Reporting 1W7ClT_cQ  
  报告 Uu|R]azbO  
学会计论坛bbs.xuekuaiji.com z%$M IC  
  Appendix ~le:4q aX  
  附录 8(H!iKHe  
  Audit procedure i,l$1g-i  
  审计程序 `L3{y/U'  
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灌水
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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