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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 Iu)L3_+  
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  Materiality, true and fair presentation, reasonable assurance 6$W-?  
  物质性,真实公平的描述,合理的保证 2Som0T<2  
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  Appointment, removal and resignation of auditors =@bXGMsV!  
  审计人员的的任命、免职和辞职 #B}BI8o (  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9`ri J4zl  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =_#ye}E  
R=2 gtW"r  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vS~AxeW/7R  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ,$hQ(yF  
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  Engagement letter i;E9Za W  
  约定书(委托书) 2N6Pa(6  
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  2. Planning and risk assessment >xxXPvM<`  
  规划和风险评估 b|X>3(  
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  General principles Jm{As*W>  
  一般原则 B| $\/xO  
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  Plan and perform audits with an attitude of professional skepticism p[ks} mca@  
  持专业的怀疑态度计划和执行审计工作  jK ?  
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  Audit risks = inherent risk ×control risk ×detection risk Z&~k]R0y  
  审计风险=内在风险×控制风险×检查风险 "uV0Oj9:  
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  Risk-based approach >i><s>=I`  
  基于风险的办法 !nP8ys B  
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  Understanding the entity and knowledge of the business ,Ut!u)  
  了解商业的实质和知识 S*~Na]nS0  
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  Assessing the risks of material misstatement and fraud :ofE8]  
  评估材料错报和舞弊的风险 Z'*G'/*  
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  Materiality (level), tolerable error &lXx0 "-$  
  重要性(级别),可容忍误差 =$:4v`W0(  
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  Analytical procedures dK=D=5r,  
  分析程序 aT`02X   
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  Planning an audit PuUon6bZ  
  规划审计工作 K8Kz  
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  Audit documentation: working papers <.y^  
  审计文件:工作底稿 h0y\,iWXb  
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  The work of others % @^VrhS  
  其他机构的文件 ey9fbS ^I  
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  Rely on the work of experts :5q*46n  
  依靠专家的工作 1*x5/b  
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  Rely on the work of internal audit ?(`nBlWQ5  
  依靠内部审计工作 #nMP (ShK  
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  3. Internal control  q)zu}m  
  内部控制 4`^TC[  
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  The evaluation of internal control systems 1W6n[Xg  
  对内部控制系统的评估 ZT3jxwe  
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  Tests of control OFPd6,(E  
  控制测试 ['9OGV\  
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  Substantive procedures (time, nature, extent) LcQ\?]w`]  
  实质性程序(时间,性质,程度) i,U- H\p&  
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  Transaction cycles: revenue, purchases, inventory, etc. ,XF6Xsg2  
  交易周期:收入,采购,库存等。 H'0J1\ h  
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  4.Audit evidence .q;RNCUt  
  审计证据 hc4`'r;  
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  Obtain sufficient, appropriate audit evidence P[|B WNei  
  获取足够、适当的审计证据 ?M1 QJ  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Y9(i}uTi  
  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 ,R9f;BR  
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  The audit of specific items (*^E7 [w  
  审计的具体项目 enfu%"(K)  
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  Receivables: confirmation e\bF_ N2VA  
  应收帐款:确认 f*R_\  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties & hM,b!R|  
  存货:数量,减值,第三方持有存货的确认 Se]t;7j  
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  Payables: supplier statement reconciliation, confirmation y O9pEO|W  
  应付帐款:供应商的申明一致,确认 >Gu>T\jpe.  
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  Bank and cash: bank confirmation !C)>  
  银行存款和现金:银行的确认 _ER cmP  
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  Auditing sampling g5TLX &Bd  
  审计抽样 (^OC%pc  
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5.Review  3kzGL  
  复核 F@*r%[S/  
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  Subsequent events !*QA;*e  
  随后发生的事件 0O 9 Lg}  
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  Going concern =P+wp{?AN|  
  持续关注 # JT%]!  
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  Management representations ZI:d&~1i1  
  与管理层的交涉沟通 LSOwa  
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  Audit finalization and the final review: unadjusted differences pmXWI`s  
  审核定稿和最后审查:未经调整的差异 Iw-6Z+ 94  
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  6. Reporting (TK cSVR  
  报告 ^rZ+H@p:6  
学会计论坛bbs.xuekuaiji.com ^|axtVhMO  
  Appendix 78}%{7YY  
  附录 ^{,}, i  
  Audit procedure ="*C&wB^  
  审计程序 d=Ihl30m  
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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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