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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 @6E[K'5c1  
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  Materiality, true and fair presentation, reasonable assurance kK(633s  
  物质性,真实公平的描述,合理的保证 Zwc b5\Q  
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  Appointment, removal and resignation of auditors x\=h^r#w  
  审计人员的的任命、免职和辞职 ] !H<vR$8  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S.I<Hs   
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h3:,Gbyap  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U t%ie=c  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 H0Tt(:.&  
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  Engagement letter {hl_/ aG  
  约定书(委托书) r}991O<  
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  2. Planning and risk assessment kSDV#8 uZ  
  规划和风险评估 a-W&/  
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  General principles "[%NXan  
  一般原则 8dpVB#]pp,  
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  Plan and perform audits with an attitude of professional skepticism ua {eri[  
  持专业的怀疑态度计划和执行审计工作 e0q a ~5  
njIvVs`q  
  Audit risks = inherent risk ×control risk ×detection risk ugCc&~`  
  审计风险=内在风险×控制风险×检查风险 |`|b&Rhu  
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  Risk-based approach @.5Ybgn  
  基于风险的办法 UeRenp  
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  Understanding the entity and knowledge of the business LP87X-qkjW  
  了解商业的实质和知识 i"b*U5k  
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  Assessing the risks of material misstatement and fraud jJf|Ok:G{  
  评估材料错报和舞弊的风险 \h yTcFb  
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  Materiality (level), tolerable error N5s_o0K4TU  
  重要性(级别),可容忍误差 5pDxFs=v  
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  Analytical procedures cx02b-O  
  分析程序 ^cY5!W.q8  
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  Planning an audit IL~yJx_11  
  规划审计工作 iU3co|q7  
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  Audit documentation: working papers []Z6<rC|  
  审计文件:工作底稿 LR^b?.#>  
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  The work of others )j$Bo{  
  其他机构的文件 WcdU fv(>  
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  Rely on the work of experts aw,8'N)  
  依靠专家的工作 H'Po  
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  Rely on the work of internal audit z`BRz&  
  依靠内部审计工作  *Vc}W  
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  3. Internal control KLxg  
  内部控制 YRwS{ e*u  
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  The evaluation of internal control systems /r)d4=1E  
  对内部控制系统的评估 gC'GZi^  
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  Tests of control ;zGGT^Dn  
  控制测试 gK PV*  
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  Substantive procedures (time, nature, extent) k'{lo _  
  实质性程序(时间,性质,程度) j\ )Qn 2r  
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  Transaction cycles: revenue, purchases, inventory, etc. ^awl-CG  
  交易周期:收入,采购,库存等。 Ar\`OhR  
"z qt'b0bW  
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  4.Audit evidence jW6@U%[!b  
  审计证据 aWit^dp  
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  Obtain sufficient, appropriate audit evidence 5$y<nMP  
  获取足够、适当的审计证据 "c}b qoN  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dCc*<S  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I*0 W\Qz@  
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  The audit of specific items EswM#D 9(4  
  审计的具体项目 M F& +4$q  
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  Receivables: confirmation h[ t OY  
  应收帐款:确认 (;s \Ip0  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties , C CIg9Pt  
  存货:数量,减值,第三方持有存货的确认 2Ay2 G-  
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  Payables: supplier statement reconciliation, confirmation 6#.R'O  
  应付帐款:供应商的申明一致,确认 ljNd!RaB  
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  Bank and cash: bank confirmation WjA)0HL(  
  银行存款和现金:银行的确认 wK,t q  
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  Auditing sampling r<"1$K~Ka  
  审计抽样 =n;ileGm+^  
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5.Review zJ#q*2A(Z  
  复核 8I@_ X~R  
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  Subsequent events aZmSCi:&'  
  随后发生的事件 [jafPi(#g  
6~}=? sX4  
1W; +hXx  
z/;NoQ-  
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  Going concern W/+|dN{O+g  
  持续关注 6 Iup4sP  
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  Management representations (=7e~'DC  
  与管理层的交涉沟通 BB~Qs  
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  Audit finalization and the final review: unadjusted differences g6nBu  
  审核定稿和最后审查:未经调整的差异 q~a6ES_lA  
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ZY {,//  
  6. Reporting ;N i+TS  
  报告 q7X /"Dfx  
学会计论坛bbs.xuekuaiji.com {y :/9  
  Appendix ~u V.jh  
  附录 UP#]n 69y  
  Audit procedure 6n<:ph,h;  
  审计程序 V}3.K\7  
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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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