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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 ke b.%cb=  
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  Materiality, true and fair presentation, reasonable assurance zS*vKyye>  
  物质性,真实公平的描述,合理的保证 V@o#" gZ  
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  Appointment, removal and resignation of auditors COA*Q  
  审计人员的的任命、免职和辞职 `z$=J"%? y  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3/V0w|ZgD  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 r T_J6F5J  
`Z^\<{z  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >u+%H vzc  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 QjOY1Xze  
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  Engagement letter ZRj/lQ2D  
  约定书(委托书) B$ jX%e{:S  
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  2. Planning and risk assessment K_F"j!0  
  规划和风险评估 NA=m<n#  
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  General principles ]Z?jo#F  
  一般原则 gH yJ~  
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  Plan and perform audits with an attitude of professional skepticism K-[;w$np0  
  持专业的怀疑态度计划和执行审计工作 wOg# J  
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  Audit risks = inherent risk ×control risk ×detection risk YI>9C 76L  
  审计风险=内在风险×控制风险×检查风险 \aN7[>R.Q  
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  Risk-based approach P'^& SK  
  基于风险的办法 A1n4R  
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  Understanding the entity and knowledge of the business u#UtPF7q  
  了解商业的实质和知识 ?x/Lb*a^  
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  Assessing the risks of material misstatement and fraud 7(d#zu6n  
  评估材料错报和舞弊的风险 5Od&-~O  
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  Materiality (level), tolerable error ~r_2V$sC2  
  重要性(级别),可容忍误差 ;3XOk+  
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  Analytical procedures 6O_l;A[=1  
  分析程序 5Q\ hd*+g  
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  Planning an audit aNBwb9X  
  规划审计工作 |w{C!Q8l  
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  Audit documentation: working papers a"l\_D'.K8  
  审计文件:工作底稿 b=5ZfhIg[  
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  The work of others a(kY,<}  
  其他机构的文件 C3'? E<F  
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  Rely on the work of experts r uIgoB  
  依靠专家的工作 Nt\0) &b  
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  Rely on the work of internal audit ]( FFvqA  
  依靠内部审计工作 aW}d=y [  
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  3. Internal control Ww"]3  
  内部控制 |*^}e54  
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  The evaluation of internal control systems SLRF\mh!L  
  对内部控制系统的评估 p[ &b@U#  
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  Tests of control n5z|@I`S_  
  控制测试 ra2{8 x  
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  Substantive procedures (time, nature, extent) Wt=\hixj-  
  实质性程序(时间,性质,程度) HYL['B?Wid  
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  Transaction cycles: revenue, purchases, inventory, etc. v!$:t<-5N  
  交易周期:收入,采购,库存等。 `:C2Cj  
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  4.Audit evidence \ C>+ubF  
  审计证据 9s *QHCB0  
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  Obtain sufficient, appropriate audit evidence U#&+n-n pO  
  获取足够、适当的审计证据 jz]}%O  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :K5?&kT  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 hiEYIx  
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  The audit of specific items !8D>Bczq)  
  审计的具体项目 w!z* ?k=Da  
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  Receivables: confirmation CRD=7\0(D+  
  应收帐款:确认 c&N;r|N  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties V%z?wDC  
  存货:数量,减值,第三方持有存货的确认 )0DgFA6k_  
! ,{zDMA  
  Payables: supplier statement reconciliation, confirmation d!4Tw pIgx  
  应付帐款:供应商的申明一致,确认 ;mRZ_^V;  
|28'<BL  
  Bank and cash: bank confirmation ^d@2Y0hH  
  银行存款和现金:银行的确认 !v(^wqna\  
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  Auditing sampling CyS %11L  
  审计抽样 3fA+{Y8S  
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5.Review %-$BtR2@o  
  复核 i]J.WFu  
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  Subsequent events IC(:RtJ  
  随后发生的事件 3l,-n|x  
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  Going concern Qc)i?Z'6  
  持续关注 D4C:% D  
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  Management representations >3pT).wH|M  
  与管理层的交涉沟通 EpQy;#=;  
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  Audit finalization and the final review: unadjusted differences S3i p?9  
  审核定稿和最后审查:未经调整的差异 wu><a!3`=o  
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  6. Reporting 8|<</v8i  
  报告 idGn{f((f  
学会计论坛bbs.xuekuaiji.com nlI3|5  
  Appendix ~, E }^  
  附录 F'sX ^/;  
  Audit procedure [z ]P5  
  审计程序 S89j:KRXH%  
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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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