论坛风格切换切换到宽版
  • 4853阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 S-5|t]LV  
Mnv2tnU]  
  Materiality, true and fair presentation, reasonable assurance 'j#J1 xwJ  
  物质性,真实公平的描述,合理的保证 8et*q3D7`  
9 rMP"td  
  Appointment, removal and resignation of auditors b|rMmx8vA  
  审计人员的的任命、免职和辞职 MF41q%9p  
'Nqa=_<WW  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $-=QTX  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +,g"8&>  
G $F3dx.I  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "3?N*,U_  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ].!^BYNht  
z{>p<)h  
  Engagement letter e@`"V,i  
  约定书(委托书) u2FD@Xq?  
+=N!37+G  
  2. Planning and risk assessment t_+Xt$Q7C  
  规划和风险评估 7GFE5>H  
`Z' h[-2`  
  General principles i3SrsVSG  
  一般原则 IAl X^6s *  
j "^V?e5  
  Plan and perform audits with an attitude of professional skepticism )' hOW*v  
  持专业的怀疑态度计划和执行审计工作 <'N(`.&3C  
MjNq8'$"  
  Audit risks = inherent risk ×control risk ×detection risk ~vGX(8N  
  审计风险=内在风险×控制风险×检查风险 nZtP!^#  
rsGQ : c  
  Risk-based approach q!OB?03n  
  基于风险的办法 XMLJ X~  
{\ P`-'C  
  Understanding the entity and knowledge of the business SKUri  
  了解商业的实质和知识 fDzG5}i  
Uc[ @]  
  Assessing the risks of material misstatement and fraud L3@upb  
  评估材料错报和舞弊的风险 -aV!ZODt  
{!/ha$(  
  Materiality (level), tolerable error  W>HGB  
  重要性(级别),可容忍误差 4H] ~]?F&  
g,YJh(|#{  
  Analytical procedures CD"D^\z  
  分析程序 jMAZ4M  
X9S` #N  
  Planning an audit rYP72<   
  规划审计工作 [dXpz^Co  
x Ilo@W6  
  Audit documentation: working papers nRSiW*;R  
  审计文件:工作底稿 `p'(:W3a  
+%'!+r l  
  The work of others oR1HJ2>Z1  
  其他机构的文件 !VzbNJ&'  
!,0%ZG}]7  
  Rely on the work of experts e*Gt%'  
  依靠专家的工作 _[:>!ekx  
li +MnLt  
  Rely on the work of internal audit t!2 85J8tn  
  依靠内部审计工作 ,P.yl~'Al  
ox&PFI0Gn  
  3. Internal control M#CYDEB  
  内部控制 YR? ujN  
VU F$,F9  
  The evaluation of internal control systems |({ M8!BS  
  对内部控制系统的评估 s{:l yp  
|ler\"Eu  
  Tests of control OBm#E}  
  控制测试 e%wzcn  
ToXgl4:kd  
  Substantive procedures (time, nature, extent) O'L9 s>B  
  实质性程序(时间,性质,程度) 5X1z^(   
_=Eb :n+X  
  Transaction cycles: revenue, purchases, inventory, etc. )/{zTg8$?/  
  交易周期:收入,采购,库存等。 Ks>l=5~v|  
%vZTD +i  
^K]`ZQjKC  
  4.Audit evidence <} BuU!  
  审计证据 YK V?I   
i .GJO +K  
  Obtain sufficient, appropriate audit evidence Hdxon@,+cd  
  获取足够、适当的审计证据 ":meys6t#  
-L6YLe%w  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5IJm_oy  
  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 +~{Honj[  
>DSD1i+N  
  The audit of specific items 1<(('H  
  审计的具体项目 Ix59(g  
l =X6m(  
  Receivables: confirmation " R5! V V  
  应收帐款:确认 J4l \  
_t7}ny[  
  Inventory: counting, cut-off, confirmation of inventory held by third parties  nPRv.h  
  存货:数量,减值,第三方持有存货的确认 U-6pia /o  
X?gH(mn  
  Payables: supplier statement reconciliation, confirmation O>tz;RU  
  应付帐款:供应商的申明一致,确认 0Uf.aP  
Wq"5-U;:w  
  Bank and cash: bank confirmation NSV;R~"  
  银行存款和现金:银行的确认 [zsUboCkc  
5z=.Z\M`8  
  Auditing sampling vLT$oiN[c  
  审计抽样 Ss$/Bh>hN  
ON-zhT?v  
5.Review sn.0`Stt  
  复核 ~C31=\$  
+aoenUm5  
  Subsequent events _@L{]6P%V  
  随后发生的事件 ZT d)4f  
]; Z[V  
HD~o]l=H  
dVKctt'C  
s.IYPH|pn  
  Going concern NfsF'v  
  持续关注 {?YBJnG}x  
*P; cSx?2  
  Management representations F[5sFk M7  
  与管理层的交涉沟通 F~Sw-b kSf  
J-U5_>S  
  Audit finalization and the final review: unadjusted differences !l |fzS8g  
  审核定稿和最后审查:未经调整的差异 'jA>P\@8  
 c_ Dg0  
MY w3+B+Jj  
  6. Reporting s,|"s|P  
  报告 3`+Bq+  
学会计论坛bbs.xuekuaiji.com uN*Ynf(:-  
  Appendix ,~nrNkhp  
  附录 ;^f ;<  
  Audit procedure E'iN==p_:  
  审计程序 =pnMV"'9  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个