论坛风格切换切换到宽版
  • 4856阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 r>\.b{wI  
;7}*Xr|  
  Materiality, true and fair presentation, reasonable assurance NT'Yh  
  物质性,真实公平的描述,合理的保证 l]gf T&  
E:AXnnGKO  
  Appointment, removal and resignation of auditors J5wq}<8  
  审计人员的的任命、免职和辞职 ="4)!  
:M16ijkx  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -[z;y73]t  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wB@A?&UY  
\Uiw: ,  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Rd/!CJ@g  
  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 1ARIZ;H  
lU maNZ  
  Engagement letter K9c:K/H  
  约定书(委托书) &>SE9w/ ?o  
7-)KTBFL  
  2. Planning and risk assessment ,b{4GU$3  
  规划和风险评估 ^<c?Ire  
|yr}g-m  
  General principles Em;zi.Y+V  
  一般原则 v2NzPzzyb  
xQ4Q'9  
  Plan and perform audits with an attitude of professional skepticism P:G^@B3^  
  持专业的怀疑态度计划和执行审计工作 G 9;WO*  
:7gIm|2"]  
  Audit risks = inherent risk ×control risk ×detection risk {>#Ya;E  
  审计风险=内在风险×控制风险×检查风险 YRFM1?*  
74_ji  !  
  Risk-based approach B4%W,F:@  
  基于风险的办法 h1xYQF_`Z  
hq|/XBd||  
  Understanding the entity and knowledge of the business YC{od5a  
  了解商业的实质和知识 *`[LsG]ZF  
8WMC ~  
  Assessing the risks of material misstatement and fraud )9s[-W,e  
  评估材料错报和舞弊的风险 R"jX9~3Ln  
u7K0m! jW  
  Materiality (level), tolerable error wNn6".S   
  重要性(级别),可容忍误差 cOcm9m#  
}0: =)e  
  Analytical procedures Re`= B  
  分析程序 rc"yEI-``"  
q*>`HTPcU  
  Planning an audit I/c* ?  
  规划审计工作 Hly$ Wm  
=4G9ev 4  
  Audit documentation: working papers  \%UA6uj  
  审计文件:工作底稿 Y`%:hvy~  
b1-JnEc  
  The work of others w1[F]|  
  其他机构的文件 >Py=H+d!j  
!I@"+oY<  
  Rely on the work of experts *g7dB2{  
  依靠专家的工作 ."dmL=  
M*nfWQ a  
  Rely on the work of internal audit mDtD7FzJ  
  依靠内部审计工作 S>nM&758  
ydw')Em  
  3. Internal control )]'?yS"  
  内部控制 {J MFCc[  
;sDFTKf  
  The evaluation of internal control systems ~Os~pTo  
  对内部控制系统的评估 dAR):ZKq?  
C;_10Rb2ut  
  Tests of control vV8}>  
  控制测试 qjuX1 6o  
uGOvZO^v  
  Substantive procedures (time, nature, extent) t68h$u  
  实质性程序(时间,性质,程度) k \|Hd"T  
\59+JLmP4  
  Transaction cycles: revenue, purchases, inventory, etc. v*kTTaU&  
  交易周期:收入,采购,库存等。 U)2\=%8  
A#*0mJ8IK  
,JX/` 7 y  
  4.Audit evidence 88G Q  F  
  审计证据 X2~>Z^, U  
WI ' ;e4  
  Obtain sufficient, appropriate audit evidence [/xw5rO%  
  获取足够、适当的审计证据 p "u5wJ_  
A~u-Iv(U  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \)pk/  
  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 wUab)L  
>J+hu;I5  
  The audit of specific items s-[_%  
  审计的具体项目 vn7<>k> dx  
S 7RB` I5  
  Receivables: confirmation QOMh"wC3  
  应收帐款:确认 F|9 W7  
x pT85D  
  Inventory: counting, cut-off, confirmation of inventory held by third parties f3h^R20qmO  
  存货:数量,减值,第三方持有存货的确认 "*a^_tsT?i  
H1]G<N3  
  Payables: supplier statement reconciliation, confirmation |}t[- a  
  应付帐款:供应商的申明一致,确认 q<dZy? f  
=otJf~  
  Bank and cash: bank confirmation YLk/16r  
  银行存款和现金:银行的确认 zQ&`|kS  
C[z5& x2  
  Auditing sampling ]25 xX  
  审计抽样 A46Xei:Ow  
L> > %  
5.Review LNPw b1)  
  复核 dX?8@uzu  
|p}qK Fdi  
  Subsequent events 0x*L"HD  
  随后发生的事件 %3!DRz  
q3<Pb,Z  
bd_&=VLTC  
Ep)rEq6  
eTw sh]  
  Going concern Z(k7&^d  
  持续关注 8bd&XieE  
]lV\D8#  
  Management representations \4zb9CxOZ  
  与管理层的交涉沟通 S2T~ 7-  
)*Xd  
  Audit finalization and the final review: unadjusted differences +zn&DG0\X  
  审核定稿和最后审查:未经调整的差异 ( E;!.=%  
~`~ mnlN  
{@ ygq-TZ  
  6. Reporting 6qp2C]9=  
  报告 z]:{ruvH  
学会计论坛bbs.xuekuaiji.com XpFW (v  
  Appendix 8K$q6V%#  
  附录 4EQ-48h17  
  Audit procedure KG=h!]Meq  
  审计程序 8&+m5x S  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个