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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 ]P}K3tN%]  
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  Materiality, true and fair presentation, reasonable assurance +hyWo]nW0  
  物质性,真实公平的描述,合理的保证 alb+R$s  
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  Appointment, removal and resignation of auditors >H=Q$gI  
  审计人员的的任命、免职和辞职 _($-dJ {  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >2/wzsW  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cc2oFn  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q. ,p6D  
  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 @3expC  
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  Engagement letter vhE}{ED  
  约定书(委托书) |/T<]+X;  
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  2. Planning and risk assessment KHc/x8^9  
  规划和风险评估 WV !kA_  
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  General principles [-:<z?(n4  
  一般原则 ^*?B)D=,  
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  Plan and perform audits with an attitude of professional skepticism dPyBY ]`  
  持专业的怀疑态度计划和执行审计工作 _1>(GK5[  
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  Audit risks = inherent risk ×control risk ×detection risk Z imMjZ%4  
  审计风险=内在风险×控制风险×检查风险 Y+"hu2aPkY  
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  Risk-based approach =Zb"T5E  
  基于风险的办法 {KpH|i  
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  Understanding the entity and knowledge of the business (-Ct!aW|  
  了解商业的实质和知识 bh;b` 5  
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  Assessing the risks of material misstatement and fraud 1A/c/iC  
  评估材料错报和舞弊的风险 2t`9_zqLw  
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  Materiality (level), tolerable error 5(MZ%-~l  
  重要性(级别),可容忍误差 SU#P.y18%  
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  Analytical procedures sKG~<8M}  
  分析程序 <*(UvOQuX  
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  Planning an audit (h@yA8>n  
  规划审计工作 W|-N>,G  
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  Audit documentation: working papers XpAq=p0;  
  审计文件:工作底稿 D-+)M8bt  
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  The work of others E_gDwWot  
  其他机构的文件 _]~ ht H  
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  Rely on the work of experts zs]/Y2  
  依靠专家的工作 w<F;&' ;@h  
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  Rely on the work of internal audit fF-\TW  
  依靠内部审计工作 5vh"PlK`s  
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  3. Internal control ,, H$>r_;  
  内部控制 v`ZusHJ1d  
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  The evaluation of internal control systems ^q N1~v=hS  
  对内部控制系统的评估 W.6 JnYLQ&  
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  Tests of control V8U`%/`N  
  控制测试 C=_-p"O#  
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  Substantive procedures (time, nature, extent) xd BZ ^Q  
  实质性程序(时间,性质,程度) =|JIY  
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  Transaction cycles: revenue, purchases, inventory, etc. qL;T&h  
  交易周期:收入,采购,库存等。 T# _n-b>  
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  4.Audit evidence U#]eN[  
  审计证据 IweK!,:>dN  
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  Obtain sufficient, appropriate audit evidence .8PO7#  
  获取足够、适当的审计证据 _Il9s#NA%  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <%#y ^_  
  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 >0+|0ba  
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  The audit of specific items eP)YJe 3  
  审计的具体项目 I7z]%Z  
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  Receivables: confirmation s riq(A  
  应收帐款:确认 ?nSp?m;  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties |%cO"d^ri  
  存货:数量,减值,第三方持有存货的确认 *u4X<oBS*  
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  Payables: supplier statement reconciliation, confirmation k42ur)pb  
  应付帐款:供应商的申明一致,确认 0V,MDX}#_  
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  Bank and cash: bank confirmation "oXAIfU#T  
  银行存款和现金:银行的确认 H|:)K^o  
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  Auditing sampling _5S$mc8K0  
  审计抽样 <^'+ ]?  
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5.Review 95 .'t}  
  复核 u, ,WD  
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  Subsequent events U9[A(  
  随后发生的事件 Fx:en|g  
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  Going concern qe"6#@b *|  
  持续关注 9}0Jc(B/x  
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  Management representations Lz{T8yvZ  
  与管理层的交涉沟通 NE%yv,B  
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  Audit finalization and the final review: unadjusted differences WJ8 vHPSM  
  审核定稿和最后审查:未经调整的差异 '*;eFnmvs:  
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  6. Reporting uvv-lAbjw  
  报告 BOQV X&g%  
学会计论坛bbs.xuekuaiji.com j~f 7WJ  
  Appendix 1nTaKK q  
  附录 y$9 t!cx  
  Audit procedure safS>wM]  
  审计程序 >8;%F<o2  
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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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