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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 i^I U)\   
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  Materiality, true and fair presentation, reasonable assurance <5fb, @YN  
  物质性,真实公平的描述,合理的保证 = VFPZ  
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  Appointment, removal and resignation of auditors mAZfo53  
  审计人员的的任命、免职和辞职 V!XT=Ou?6  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =,HxtPJ  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !h[xeLlU  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =TcT`](o  
  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 p@Va`:RDW  
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  Engagement letter \])-Bp ,  
  约定书(委托书) NKX62 ZC  
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  2. Planning and risk assessment B*c@w~E  
  规划和风险评估 (h $[g"8  
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  General principles :@=;WB*0  
  一般原则 !STa}wl  
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  Plan and perform audits with an attitude of professional skepticism Fr{}~fRW<  
  持专业的怀疑态度计划和执行审计工作 4 >2g&);B  
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  Audit risks = inherent risk ×control risk ×detection risk &'{?Y;A  
  审计风险=内在风险×控制风险×检查风险 2]i>kV/,0  
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  Risk-based approach )h>H}wDs  
  基于风险的办法 [)S7 `K;  
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  Understanding the entity and knowledge of the business eX0ASI9  
  了解商业的实质和知识 /'<Qk'   
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  Assessing the risks of material misstatement and fraud ^U@-Dp,k+  
  评估材料错报和舞弊的风险 9s9_a4t5  
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  Materiality (level), tolerable error fx#Krr @  
  重要性(级别),可容忍误差 `= FDNOwp  
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  Analytical procedures y G~7Xo5  
  分析程序 +@5@`"Jry  
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  Planning an audit 8-clL\bm  
  规划审计工作 2n3g!M6~  
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  Audit documentation: working papers .R! /?eN  
  审计文件:工作底稿 J\fu6Ti  
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  The work of others 3H_%2V6#V1  
  其他机构的文件 RX6s[uQ  
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  Rely on the work of experts 2nsW)bd  
  依靠专家的工作 /tqQAvj  
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  Rely on the work of internal audit JA(M'&q4  
  依靠内部审计工作 jDKL}x  
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  3. Internal control }bM=)eUfX  
  内部控制 PEIf)**0N  
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  The evaluation of internal control systems *\4u:1Cu  
  对内部控制系统的评估 ){S/h<4m  
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  Tests of control \Ng|bWR>LQ  
  控制测试 2 ,bLEhu  
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  Substantive procedures (time, nature, extent) +GDT@,/  
  实质性程序(时间,性质,程度) =xX)2h  
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  Transaction cycles: revenue, purchases, inventory, etc. i<>zN^zn  
  交易周期:收入,采购,库存等。 1,pg7L8H  
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  4.Audit evidence ~SD8#;v2  
  审计证据 JrhDqyk*  
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  Obtain sufficient, appropriate audit evidence %"{jNC?  
  获取足够、适当的审计证据 rJ7yq|^Z  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G zw $M  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 =U)e_q  
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  The audit of specific items z:a%kZQ!0  
  审计的具体项目 ;E0aTV)Zp  
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  Receivables: confirmation hErO.ad1o  
  应收帐款:确认 ImZ!8#  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ~wl 4  
  存货:数量,减值,第三方持有存货的确认 1w|C+m/(  
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  Payables: supplier statement reconciliation, confirmation f 3t&Bcw$  
  应付帐款:供应商的申明一致,确认 N-cLp}D}WB  
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  Bank and cash: bank confirmation F9\T <  
  银行存款和现金:银行的确认 O>)Fl42IeD  
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  Auditing sampling y)%CNH)*x  
  审计抽样 . v L4@_  
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5.Review ICxj$b  
  复核 ^_C]?D?  
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  Subsequent events U 4Sxr  
  随后发生的事件  6^vseVx  
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  Going concern (|kcSnF0  
  持续关注 |2'u@<(Z/  
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  Management representations G+dQ" cI9  
  与管理层的交涉沟通 Yfotq9.=+  
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  Audit finalization and the final review: unadjusted differences Z'F=Xw6;b  
  审核定稿和最后审查:未经调整的差异 P g{/tM Y  
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  6. Reporting aUVJ\ ;V  
  报告 zUNWcv!& "  
学会计论坛bbs.xuekuaiji.com \4qw LM?E^  
  Appendix % bpVK~z  
  附录 MfJ8+3@K  
  Audit procedure g4"0:^/  
  审计程序 oI2YJ2?Je8  
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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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