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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 m'2EiYX$}\  
FX ~pjM  
  Materiality, true and fair presentation, reasonable assurance kcP&''  
  物质性,真实公平的描述,合理的保证 WVx^}_FD0  
 (cp$poo  
  Appointment, removal and resignation of auditors I=k`VId:  
  审计人员的的任命、免职和辞职 xfqU atC  
uzT>|uu$  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hgdr\ F  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j$k/oQ  
\~T&C5  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fn;Gq-^7@  
  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 '~xjaa;.  
O5JG!bGE_F  
  Engagement letter z~jk_|?|?  
  约定书(委托书) TezwcFqH  
Emv9l~mIu  
  2. Planning and risk assessment # tU@\H5kN  
  规划和风险评估 &Z+.FTo  
.Txwp?};  
  General principles ka:wD?>1i  
  一般原则 Jx8DVjy  
bFfDaO<k  
  Plan and perform audits with an attitude of professional skepticism |3gWH4M4**  
  持专业的怀疑态度计划和执行审计工作 )u307Lg  
K` <`l  
  Audit risks = inherent risk ×control risk ×detection risk %;O# y3,  
  审计风险=内在风险×控制风险×检查风险 zzX9Q:  
#o(@S{(NZ  
  Risk-based approach o H]FT{  
  基于风险的办法 ZC&4uNUr  
J*qo3aJjE  
  Understanding the entity and knowledge of the business f/i[? gw  
  了解商业的实质和知识 =jvN8R*[  
]iaQD _'\  
  Assessing the risks of material misstatement and fraud DjiWg(X  
  评估材料错报和舞弊的风险 Bh6lK}9  
tBE-:hX*  
  Materiality (level), tolerable error ?WrL<?r)}U  
  重要性(级别),可容忍误差 )GJlQ1x  
:a M@"#F  
  Analytical procedures S@C"tHD  
  分析程序 ,.,Y{CP  
d)v!U+-|'  
  Planning an audit H&0S  
  规划审计工作 OJ}aN>k  
%&4\'lE  
  Audit documentation: working papers iBqIV  
  审计文件:工作底稿 ~h444Hp=  
''CowI  
  The work of others +/Vzw  
  其他机构的文件 Z DnAzAR  
6hqqZ  
  Rely on the work of experts 4,ewp coC%  
  依靠专家的工作 +9_E+H'?!  
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  Rely on the work of internal audit eRIdN(pP  
  依靠内部审计工作 &3Mps[u:h  
` aaT #r  
  3. Internal control bt?)ryu  
  内部控制 7x`4P|Uu  
|r53>,oR<:  
  The evaluation of internal control systems \MtdT[*  
  对内部控制系统的评估 f2{qj5 K  
V;]U]   
  Tests of control Bh!J&SM:  
  控制测试 9!Vp-bo  
Redxg.P  
  Substantive procedures (time, nature, extent) A;Uw b  
  实质性程序(时间,性质,程度) 2pAshw1G  
L&~>(/*7U  
  Transaction cycles: revenue, purchases, inventory, etc. CV6W)B%Se  
  交易周期:收入,采购,库存等。 m{0u+obi&w  
edh<L/%D  
p2o6 6t  
  4.Audit evidence 0mR  
  审计证据 s B!2't  
Uc|MfxsL  
  Obtain sufficient, appropriate audit evidence |c!lZo/  
  获取足够、适当的审计证据 ^ px)W,O  
v:@ud,d<  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x8* @<]!  
  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 " qrL:,   
.(z ZTyZr  
  The audit of specific items SQx:`{O  
  审计的具体项目 vghn+P8  
dLTA21b#  
  Receivables: confirmation DX#F]8bWl  
  应收帐款:确认 l ~ /y  
.Dg'MM BM  
  Inventory: counting, cut-off, confirmation of inventory held by third parties eFCXjM  
  存货:数量,减值,第三方持有存货的确认 VEg/x z4c  
U*em)/9  
  Payables: supplier statement reconciliation, confirmation 1oIu~f{`  
  应付帐款:供应商的申明一致,确认 `o!a RX  
p=J9N-EM  
  Bank and cash: bank confirmation We*c_;@<  
  银行存款和现金:银行的确认 j<* `?V^  
F`YxH*tO7  
  Auditing sampling Fgg4QF  
  审计抽样 9 8eS f  
hTbot^/  
5.Review H0i\#)Xs  
  复核 -2Azpeh  
)?PRG=  
  Subsequent events hKW!kA =gZ  
  随后发生的事件 Sf0[^"7  
4lfJc9J  
4Vi&Y')f  
}\/f~ ?tEh  
'$n#~/#}  
  Going concern *d/]-JN,K  
  持续关注 LlG~aGhel  
r#[YBaCZJ  
  Management representations 4\yKd8I  
  与管理层的交涉沟通 C iGN? 1|  
mg^\"GC*8  
  Audit finalization and the final review: unadjusted differences CVFsp>+  
  审核定稿和最后审查:未经调整的差异  g8_IZ(%:  
L)ry!BuHI  
.U !;fJ9  
  6. Reporting DweWFipyPi  
  报告 wc'K=;c  
学会计论坛bbs.xuekuaiji.com d\ Z#XzI8  
  Appendix zdUi1 b  
  附录 {m%X\s;ni  
  Audit procedure 5K*-)F ]  
  审计程序 4hv'OEl  
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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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