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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 48]1"h%*qB  
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  Materiality, true and fair presentation, reasonable assurance Lwgk}!KR  
  物质性,真实公平的描述,合理的保证 BH0@WG7F  
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  Appointment, removal and resignation of auditors n !mtMPH$  
  审计人员的的任命、免职和辞职 d$<HMs:o@  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }E$^!q{  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?6B n&qa  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^9eJ)12pK  
  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 R;6(2bTN6  
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  Engagement letter yG?,8!/]  
  约定书(委托书) r8XY"<  
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  2. Planning and risk assessment #5)E4"m  
  规划和风险评估 pR2QS  
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  General principles nG&= $7x^  
  一般原则 0_Tr>hz  
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  Plan and perform audits with an attitude of professional skepticism DPn]de:e  
  持专业的怀疑态度计划和执行审计工作 ~;W]0d4,\  
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  Audit risks = inherent risk ×control risk ×detection risk F+Og8^!  
  审计风险=内在风险×控制风险×检查风险 9J_lxy}  
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  Risk-based approach gQf'|%)AJ  
  基于风险的办法 djV^A  
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  Understanding the entity and knowledge of the business M(o?I}  
  了解商业的实质和知识 bLoAtI  
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  Assessing the risks of material misstatement and fraud W0eb9g`s  
  评估材料错报和舞弊的风险 *+h2,Z('a  
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  Materiality (level), tolerable error F*rU=cu  
  重要性(级别),可容忍误差 } pE<P;\]k  
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  Analytical procedures :.6kXX'~  
  分析程序 zghUwW|K  
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  Planning an audit Iz^~=yV)  
  规划审计工作 Da5Zz(  
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  Audit documentation: working papers E$m3Gg)s>N  
  审计文件:工作底稿 #\1;d8h  
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  The work of others V*SKWP  
  其他机构的文件 W!4(EdT*Cq  
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  Rely on the work of experts Fy8KZWim  
  依靠专家的工作 lN*O</L,"  
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  Rely on the work of internal audit P4"_qxAW  
  依靠内部审计工作 x3O$eKy\|5  
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  3. Internal control D Cx3_  
  内部控制  Ko9"mHNB  
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  The evaluation of internal control systems O]RP?'vO  
  对内部控制系统的评估 Ej>5PXp'2  
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  Tests of control wQJY,|.  
  控制测试 54s+4R FL  
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  Substantive procedures (time, nature, extent) /10 I }3D  
  实质性程序(时间,性质,程度) B ?96d'A  
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  Transaction cycles: revenue, purchases, inventory, etc. j_3X 1w)k  
  交易周期:收入,采购,库存等。 y:C=Ni&,"  
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  4.Audit evidence x#_\b-   
  审计证据 x] e &G!|  
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  Obtain sufficient, appropriate audit evidence %K9 9_Cl3  
  获取足够、适当的审计证据 j %3wD2 l  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SFj:|S=v6j  
  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 K\bA[5+N  
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  The audit of specific items vz\^Aa #fv  
  审计的具体项目 Ys+2/>!  
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  Receivables: confirmation !foiGZ3g  
  应收帐款:确认 a#U2y"  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties p!b_tyJ  
  存货:数量,减值,第三方持有存货的确认 &bIE"ZBjt  
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  Payables: supplier statement reconciliation, confirmation .B9i`)0  
  应付帐款:供应商的申明一致,确认 C(4r>TNm  
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  Bank and cash: bank confirmation 1N3qMm^  
  银行存款和现金:银行的确认 ;J]Lzh  
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  Auditing sampling s-S#qGZ  
  审计抽样 /=+y[y3`  
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5.Review L}*s_'_e^>  
  复核 pA~eGar_J  
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  Subsequent events ,MmX(O0  
  随后发生的事件 UWf@(8  
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  Going concern rAuv`.qEV  
  持续关注 (**k4c,  
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  Management representations ,; 81FK  
  与管理层的交涉沟通 %UO ;!&K  
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  Audit finalization and the final review: unadjusted differences aR c2#:~;  
  审核定稿和最后审查:未经调整的差异 t>Ot)d  
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  6. Reporting Qf$3!O}G  
  报告 x2_?B[z  
学会计论坛bbs.xuekuaiji.com :m{;<LRV  
  Appendix uhf% z G  
  附录 fG`<L;wi  
  Audit procedure r;~2NxMF/  
  审计程序 u3VSS4RG%  
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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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