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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 a yoC]rE  
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  Materiality, true and fair presentation, reasonable assurance q2EDrZ  
  物质性,真实公平的描述,合理的保证 MI `qzC*%  
h< r(:.%!}  
  Appointment, removal and resignation of auditors M1/d7d  
  审计人员的的任命、免职和辞职 0&,D&y%  
jB?SX  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T>B'T3or  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "A}sD7xy9  
%/Wk+r9uu  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior DPT6]pl"y  
  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 K+}0:W=P  
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  Engagement letter Ok_}d&A  
  约定书(委托书) vu+g65"  
rE m/Q!  
  2. Planning and risk assessment ./F:]/Mt  
  规划和风险评估 PMytk`<`zw  
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  General principles r'*$'QY-N  
  一般原则 'OA*aQ=K  
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  Plan and perform audits with an attitude of professional skepticism E]mm^i`|  
  持专业的怀疑态度计划和执行审计工作 VCWW(Y1Fd  
v#Rh:#7O%U  
  Audit risks = inherent risk ×control risk ×detection risk CV @P +  
  审计风险=内在风险×控制风险×检查风险 @}4aF|  
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  Risk-based approach uY.Ns ?8  
  基于风险的办法 60~;UBm5O  
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  Understanding the entity and knowledge of the business qofAA!3z  
  了解商业的实质和知识 $P{`-Y }a  
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  Assessing the risks of material misstatement and fraud @R5^J{T  
  评估材料错报和舞弊的风险 =de'Yy:\-  
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  Materiality (level), tolerable error 6M >@DRZ'|  
  重要性(级别),可容忍误差 &[[r|  
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  Analytical procedures a?-&O$UHf\  
  分析程序 @-sWXz*W  
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  Planning an audit *a Z1 4  
  规划审计工作 9ngx kOGx  
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  Audit documentation: working papers HEVj K$  
  审计文件:工作底稿 3&y-xZu]  
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  The work of others _f^6F<!  
  其他机构的文件 % 6 *c40  
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  Rely on the work of experts PuJ3#H T  
  依靠专家的工作 IAQ<|3Q  
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  Rely on the work of internal audit r-y;"h'  
  依靠内部审计工作 yUnV%@.  
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  3. Internal control osXEzr(  
  内部控制 ;z4J)qw  
G=zNZ  
  The evaluation of internal control systems _^& q,S  
  对内部控制系统的评估 8{ZTHY -  
xE 8?%N U  
  Tests of control *\XOQWrF  
  控制测试 $E@n;0P  
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  Substantive procedures (time, nature, extent) 4:/V|E\D  
  实质性程序(时间,性质,程度) jC'h54 ,Mr  
NF&Sv  
  Transaction cycles: revenue, purchases, inventory, etc. \ivxi< SR  
  交易周期:收入,采购,库存等。 rn|]-^ku/  
j,.M!q]  
WK6,K92  
  4.Audit evidence WAxNQfEe  
  审计证据 y$%oR6 K7-  
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  Obtain sufficient, appropriate audit evidence v^JzbO~|gj  
  获取足够、适当的审计证据 -yf8  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \x-2qlZ  
  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 gkd4)\9  
8_}t,BC  
  The audit of specific items M[`[+5v  
  审计的具体项目 or*{P=m+R  
Pdf-2 Tx  
  Receivables: confirmation t) &U'^  
  应收帐款:确认  a>OY Je  
f 0H.$UAL  
  Inventory: counting, cut-off, confirmation of inventory held by third parties  g!}]FQBb  
  存货:数量,减值,第三方持有存货的确认 m+!.H\  
:xr^E]  
  Payables: supplier statement reconciliation, confirmation ` Tap0V  
  应付帐款:供应商的申明一致,确认 @/:4beh  
)7& -DI1  
  Bank and cash: bank confirmation :XhF:c[.:  
  银行存款和现金:银行的确认 dNgA C){w  
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  Auditing sampling R$awo/'^  
  审计抽样 /F;2wT;  
}>6e-]MHfR  
5.Review )Dz]Pv]H'  
  复核 5.\p]>|G1  
ee? d ?:L  
  Subsequent events OWibmX  
  随后发生的事件 C7dq=(p&  
hV(^Y)f  
8lM=v> Xc  
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s;I @En  
  Going concern 7n#-3#_mG  
  持续关注 "Ol:ni1  
W^8  
  Management representations m538p.(LIR  
  与管理层的交涉沟通 iHhdoY[]  
&9flNoNR9  
  Audit finalization and the final review: unadjusted differences U3N d\b'0  
  审核定稿和最后审查:未经调整的差异 .T3N"}7[  
rNk'W,FU  
r<ww%2HTS  
  6. Reporting TBt5Nqks-  
  报告 K@7%i|H  
学会计论坛bbs.xuekuaiji.com %nkP" Z#  
  Appendix *F%1 ~  
  附录 2VY7?1Ab(@  
  Audit procedure R:f!ywj%  
  审计程序 d'96$e o~  
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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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