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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 lg onR  
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  Materiality, true and fair presentation, reasonable assurance )jk1S  
  物质性,真实公平的描述,合理的保证 u.kYp  
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  Appointment, removal and resignation of auditors B8 0odU&  
  审计人员的的任命、免职和辞职 zd9]qo  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion e*P=2*]M  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =\Vu=I  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .IH@_iX  
  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 >nhE%:X>  
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  Engagement letter v : "m  
  约定书(委托书) [X }@Ct 6  
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  2. Planning and risk assessment 7V=MRf&xQ  
  规划和风险评估 kPO6gdwq$  
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  General principles M 20Bc,VI  
  一般原则 `8Jq~u6_Z  
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  Plan and perform audits with an attitude of professional skepticism mLg{6qm(q  
  持专业的怀疑态度计划和执行审计工作 ;vJ\]T ml  
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  Audit risks = inherent risk ×control risk ×detection risk 7 DY WdDX  
  审计风险=内在风险×控制风险×检查风险 /^'Bgnez  
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  Risk-based approach x7.QL?qR.  
  基于风险的办法 Z cm<Fw  
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  Understanding the entity and knowledge of the business BIV<ti$.  
  了解商业的实质和知识 ;P;"F21^>  
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  Assessing the risks of material misstatement and fraud [0&'cu>  
  评估材料错报和舞弊的风险 2$ |]Vj*Zs  
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  Materiality (level), tolerable error zLsb` )!  
  重要性(级别),可容忍误差 ufw3H9F(O  
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  Analytical procedures Qz@IK:B}  
  分析程序 X(k{-|9]  
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  Planning an audit E dn[cH7  
  规划审计工作 V#0 dGP-Z  
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  Audit documentation: working papers g@~!kh,TH  
  审计文件:工作底稿 c~}={4M]  
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  The work of others +VCo$o  
  其他机构的文件 9 Uh a2o  
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  Rely on the work of experts IKi{Xh]\  
  依靠专家的工作 M{?.hq  
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  Rely on the work of internal audit (j' {~FB  
  依靠内部审计工作 <S1? ?  
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  3. Internal control 7%}ay  
  内部控制 D~#Ei?aH  
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  The evaluation of internal control systems {L@+(I  
  对内部控制系统的评估 '>j<yaD'  
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  Tests of control UJz#QkAio  
  控制测试 &<,SV^w ag  
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  Substantive procedures (time, nature, extent) 9W!8gCs  
  实质性程序(时间,性质,程度) \dRzS@l  
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  Transaction cycles: revenue, purchases, inventory, etc. ?J t$ a;  
  交易周期:收入,采购,库存等。 `SV"ElRV  
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  4.Audit evidence |G(1[RNu  
  审计证据 N.Dhu~V  
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  Obtain sufficient, appropriate audit evidence 25:Z;J>  
  获取足够、适当的审计证据 3VmI0gsm.>  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )^4hQ3BS  
  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 b pCNho$  
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  The audit of specific items pb#mg^8  
  审计的具体项目 57~Uqt  
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  Receivables: confirmation 8j%'9vPi  
  应收帐款:确认 !tEe\K\e  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ;54(+5pqx  
  存货:数量,减值,第三方持有存货的确认 jM~Bu.7 i6  
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  Payables: supplier statement reconciliation, confirmation !X|k"km"  
  应付帐款:供应商的申明一致,确认 79ckLd9  
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  Bank and cash: bank confirmation j{"z4Y4  
  银行存款和现金:银行的确认 YOyp|%!  
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  Auditing sampling < f(?T`  
  审计抽样 38~PWKt  
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5.Review f1mHN7hxW  
  复核 B0d%c&N${  
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  Subsequent events |uI?ySF  
  随后发生的事件 t9FDU  
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  Going concern %,\=s.~1  
  持续关注 IG< H"tQ  
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  Management representations  G2`${aMS  
  与管理层的交涉沟通  PWH^=K  
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  Audit finalization and the final review: unadjusted differences OfTfNhpK  
  审核定稿和最后审查:未经调整的差异 NjX[;e-u  
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  6. Reporting VO=!8Yx[  
  报告 b9~A-Z  
学会计论坛bbs.xuekuaiji.com VWx]1\  
  Appendix =su]w2,Iy  
  附录 ~`qEWvPn  
  Audit procedure }#1/fok  
  审计程序 n[,XU|2  
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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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