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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 ?kZ-,@h:  
" 1a!]45+  
  Materiality, true and fair presentation, reasonable assurance QGOkB  
  物质性,真实公平的描述,合理的保证 *2~WP'~PQd  
_2`b$/)-  
  Appointment, removal and resignation of auditors 6~ y'  
  审计人员的的任命、免职和辞职 % X\A|V&  
#6#n4`%ER  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xl2g Hh  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h*JN0O<b  
Sn'!Nq>  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior NL `  
  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 NTZ3Np`  
2/t;}pw8  
  Engagement letter i Pr(X  
  约定书(委托书) \$4z@`nY  
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  2. Planning and risk assessment S}h d,"I  
  规划和风险评估 2uT6M%OC  
t>%b[ (a  
  General principles ` W );+s  
  一般原则 (t&`m[>K  
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  Plan and perform audits with an attitude of professional skepticism `Nvhp]E  
  持专业的怀疑态度计划和执行审计工作 ;aD~1;q  
RJ0,7 E<B  
  Audit risks = inherent risk ×control risk ×detection risk 5QXU"kWH  
  审计风险=内在风险×控制风险×检查风险 QaEiPn~  
7;'UC','  
  Risk-based approach H'k~;  
  基于风险的办法 _nzq(m1@  
,%x2SyA  
  Understanding the entity and knowledge of the business %nq<nfDT  
  了解商业的实质和知识 c 8  
.WN&]yr,  
  Assessing the risks of material misstatement and fraud bxxLAWQ(  
  评估材料错报和舞弊的风险 S?i^ ~  
<W3p!  
  Materiality (level), tolerable error ?xMTO  
  重要性(级别),可容忍误差 MW +DqT.h  
tFn[U#'  
  Analytical procedures Kc^ctAk7;  
  分析程序 &Q"vXs6Gt  
v+sF0 j\P  
  Planning an audit #k>n5cR@0  
  规划审计工作 k:~UBs\)(  
: Gi8Jo  
  Audit documentation: working papers 4%qmwt*p  
  审计文件:工作底稿 3HP { a  
U,yZ.1V^:  
  The work of others +RpCh!KP  
  其他机构的文件 =&"pG` x  
$(0<T<\  
  Rely on the work of experts )q4nyT>M  
  依靠专家的工作 AriV4 +  
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  Rely on the work of internal audit 5lzbg   
  依靠内部审计工作 \ j)c?1*$  
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  3. Internal control xZ2 1i QeN  
  内部控制 d!&LpODI]*  
'CqAjlj  
  The evaluation of internal control systems ? B|i  
  对内部控制系统的评估 Dn#5H{D-d  
^qC.bv]&  
  Tests of control Dqwd= $2%  
  控制测试 @pv:uON\  
Dvz 6 E  
  Substantive procedures (time, nature, extent) {*CG&-k2D  
  实质性程序(时间,性质,程度) 6z~ [Ay  
qx >Z@o  
  Transaction cycles: revenue, purchases, inventory, etc. c"`HKf L  
  交易周期:收入,采购,库存等。 Mx93D   
a>8] +@  
^56D) A=  
  4.Audit evidence p.4Sgeh#  
  审计证据 j/T@-7^0  
c??m9=OX1  
  Obtain sufficient, appropriate audit evidence Qqb%^}Xx'u  
  获取足够、适当的审计证据 h;} fdk  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Eqny'44  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 &2@Rc?!6_P  
l&] %APL  
  The audit of specific items Y@ ;/Sf$Q  
  审计的具体项目 [!KsAsmk  
&V &beq4)p  
  Receivables: confirmation FRPd fo37  
  应收帐款:确认 /N/jwLr  
d--6<_q  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 4T)`%Oo<}  
  存货:数量,减值,第三方持有存货的确认 *$('ous8  
yQu/({D  
  Payables: supplier statement reconciliation, confirmation UY.o,I> s  
  应付帐款:供应商的申明一致,确认 XNvlx4  
KV{  
  Bank and cash: bank confirmation 5PpS/I:on  
  银行存款和现金:银行的确认 B~< bc  
Lq@uwiq!  
  Auditing sampling 3dtL[aVwY  
  审计抽样 -=1>t3~\  
rF?QI*`Y(  
5.Review G}WY0FC6  
  复核 efbJ2C  
+y-3tcI)  
  Subsequent events -"N vu  
  随后发生的事件 &,/-<y-S  
yzNDXA.  
rXGaav9  
J}@.f-W\j  
FPE6H:'  
  Going concern iN L>TVUM  
  持续关注 ="g9 >  
#K> Ue>hx  
  Management representations R&/"?&pfa  
  与管理层的交涉沟通 NeewV=[%  
7$L*nf  
  Audit finalization and the final review: unadjusted differences ?*QL;[n1  
  审核定稿和最后审查:未经调整的差异 b^P\Kky  
~ Bt >Y  
>(Wt  
  6. Reporting b|.<rV'BTt  
  报告 =AuxME g  
学会计论坛bbs.xuekuaiji.com ?IiFFfs  
  Appendix ZzT"u1,&  
  附录 &c= 3BEh  
  Audit procedure W=K+kB  
  审计程序 4)snt3k  
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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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