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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 e AjtWqg  
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  Materiality, true and fair presentation, reasonable assurance [_ n|n"M  
  物质性,真实公平的描述,合理的保证 n TG| Isa  
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  Appointment, removal and resignation of auditors a0.XJR{T"  
  审计人员的的任命、免职和辞职 Kq$1lPI  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion PAkW[;GSDh  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t/|^N t@XT  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3yN1cd"#?  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I2'?~Lt  
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  Engagement letter x}d\%* B  
  约定书(委托书) RMK U5A7  
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  2. Planning and risk assessment ) |vFrR  
  规划和风险评估 v0=~PN~E  
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  General principles vaL-Mi(_  
  一般原则 rNc>1}DDS  
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  Plan and perform audits with an attitude of professional skepticism B|v fkX2f  
  持专业的怀疑态度计划和执行审计工作 CR<l"~X  
t A t+5H  
  Audit risks = inherent risk ×control risk ×detection risk bxs@_fH  
  审计风险=内在风险×控制风险×检查风险 uypD`%pC  
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  Risk-based approach \X!!(Z;6A  
  基于风险的办法 5 *_#"  
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  Understanding the entity and knowledge of the business )1/O_N6C  
  了解商业的实质和知识 [z\*Zg  
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  Assessing the risks of material misstatement and fraud ,P^"X5$   
  评估材料错报和舞弊的风险 6]VTn-  
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  Materiality (level), tolerable error v;S JgZK  
  重要性(级别),可容忍误差 \XC1/LZQ  
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  Analytical procedures S:gP\Atf>  
  分析程序  BeQJ/`  
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  Planning an audit `|R{^Sk1o  
  规划审计工作 ",a fv{C  
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  Audit documentation: working papers Wxjpe4  
  审计文件:工作底稿 v!2`hq O  
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  The work of others a^BD55d?  
  其他机构的文件 RaAq>B WPr  
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  Rely on the work of experts Ab`Gb  
  依靠专家的工作 sMZ \6  
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  Rely on the work of internal audit fw<'ygd  
  依靠内部审计工作 %Xn)$Ti ~<  
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  3. Internal control J#\/znT  
  内部控制 &A~1Q#4  
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  The evaluation of internal control systems ]Sh&8 #  
  对内部控制系统的评估 R0Qp*&AL  
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  Tests of control $/Mk.(3'P  
  控制测试 Gv`PCA@/d  
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  Substantive procedures (time, nature, extent) @I%m} >4Jm  
  实质性程序(时间,性质,程度) \>+gZc]an  
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  Transaction cycles: revenue, purchases, inventory, etc. fYwumx`J  
  交易周期:收入,采购,库存等。 gbvBgOp  
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  4.Audit evidence )[A}h'J)  
  审计证据 &kP>qTI^p~  
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  Obtain sufficient, appropriate audit evidence 1UOFTI2S|  
  获取足够、适当的审计证据 m#uutomi0  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Rc u/ @j{O  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #]9yzyb_y  
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  The audit of specific items ~U`aH~R  
  审计的具体项目 )pg?ZM9  
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  Receivables: confirmation co: W!  
  应收帐款:确认 /gxwp:&lY  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties HR4^+x  
  存货:数量,减值,第三方持有存货的确认 Yt&^ i(  
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  Payables: supplier statement reconciliation, confirmation W )\~T:Kn  
  应付帐款:供应商的申明一致,确认 .2`S07Z  
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  Bank and cash: bank confirmation j &~OR6  
  银行存款和现金:银行的确认 |',Gy\Sj  
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  Auditing sampling %0L 9)-R  
  审计抽样 ^X^4R1V)  
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5.Review hW(Mf  
  复核 d>2>mT$U  
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  Subsequent events hS<+=3 <M  
  随后发生的事件 9%|!+!j  
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  Going concern >=wlS\:"  
  持续关注 O3Yv ->#  
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  Management representations ^MuO;<<,.  
  与管理层的交涉沟通 ^[2A< g  
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  Audit finalization and the final review: unadjusted differences p;g$D=2  
  审核定稿和最后审查:未经调整的差异 ]"^U  
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  6. Reporting N\rbnr  
  报告 =}F &jl  
学会计论坛bbs.xuekuaiji.com ,'[0tl}8K  
  Appendix 4;x{@Ln  
  附录 SO9j/  
  Audit procedure c5pF?kFaD  
  审计程序 &;|/I`+  
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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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