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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 |uRYejj#j  
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  Materiality, true and fair presentation, reasonable assurance }Py Z{yS  
  物质性,真实公平的描述,合理的保证 ,W_".aguX  
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  Appointment, removal and resignation of auditors =}e{U&CX  
  审计人员的的任命、免职和辞职 uw`J5TND  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x51xY$M  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fnFI w=d  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sE^= ]N  
  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 @ "C P@^  
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  Engagement letter )Oj{x0{\Q  
  约定书(委托书) <bywi2]z  
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  2. Planning and risk assessment HLq2a vs\  
  规划和风险评估 o'YK\L!p  
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  General principles 'puiahA  
  一般原则 sB'~=1m^  
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  Plan and perform audits with an attitude of professional skepticism - KaU@t  
  持专业的怀疑态度计划和执行审计工作 i | *r/  
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  Audit risks = inherent risk ×control risk ×detection risk iR'Pc3   
  审计风险=内在风险×控制风险×检查风险 ,mt=)Ac  
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  Risk-based approach KU.F4I8}q  
  基于风险的办法 su~J:~q  
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  Understanding the entity and knowledge of the business h)X"<a++N  
  了解商业的实质和知识 H4ancmy  
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  Assessing the risks of material misstatement and fraud T2 XLP  
  评估材料错报和舞弊的风险 } FC(Z-g  
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  Materiality (level), tolerable error 2nB{oF-Z  
  重要性(级别),可容忍误差 @t3&#I}mc  
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  Analytical procedures 5R*55@)  
  分析程序 U)qG]RI  
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  Planning an audit ?&@a{-  
  规划审计工作 .^[{~#Pc*  
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  Audit documentation: working papers Y;>D"C..  
  审计文件:工作底稿 Y:]m~-T  
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  The work of others * o#P)H  
  其他机构的文件 x:`"tJa  
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  Rely on the work of experts ac/<N%  
  依靠专家的工作 b|u0a6  
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  Rely on the work of internal audit x^6b$>1  
  依靠内部审计工作 hixG/%aO  
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  3. Internal control jmn<gJ2Of  
  内部控制 C{FE*@U.  
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  The evaluation of internal control systems Aiqn6BX{  
  对内部控制系统的评估 JnXVI!+JDL  
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  Tests of control OEXa^M4x   
  控制测试 1\%2@NR  
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  Substantive procedures (time, nature, extent) )~ghb"K  
  实质性程序(时间,性质,程度) +p#Q|o'  
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  Transaction cycles: revenue, purchases, inventory, etc. z Qhc V  
  交易周期:收入,采购,库存等。 { WW!P,w  
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  4.Audit evidence &H<n76G  
  审计证据 Af%#&r7W  
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  Obtain sufficient, appropriate audit evidence #:6gFfk0<  
  获取足够、适当的审计证据 :ncR7:Z  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ??tNMr5{[  
  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 zP$Ef7bB  
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  The audit of specific items v<wR`7xG  
  审计的具体项目 (fJ.o-LQ  
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  Receivables: confirmation "P_PqM  
  应收帐款:确认 eED@Z/~6  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ",&c"r4c  
  存货:数量,减值,第三方持有存货的确认 7w]NG`7  
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  Payables: supplier statement reconciliation, confirmation lp=8RbQYC  
  应付帐款:供应商的申明一致,确认 [hT|]|fJS;  
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  Bank and cash: bank confirmation )Ap0" ?q  
  银行存款和现金:银行的确认 GE0,d  
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  Auditing sampling LG qg0 (  
  审计抽样 a'pJg<  
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5.Review MJ+]\(  
  复核 ~ [4oA$[a|  
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  Subsequent events 8a SH0dX  
  随后发生的事件 i[wEH1jR  
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  Going concern %`~? w'  
  持续关注 ayb fBC  
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  Management representations {hLS,Me  
  与管理层的交涉沟通 oNfNe^/T  
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  Audit finalization and the final review: unadjusted differences \D]H>i$  
  审核定稿和最后审查:未经调整的差异 ~/B[;#  
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  6. Reporting dIUg e`O9  
  报告 S1R:/9 z  
学会计论坛bbs.xuekuaiji.com =[ $zR>o*%  
  Appendix 'z=QV{ni  
  附录 kdX ]Afyj  
  Audit procedure h!"| Q"18  
  审计程序 TZ]D6.mD  
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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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