论坛风格切换切换到宽版
  • 5382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  A_: Bz:  
N|eus3\E  
  Materiality, true and fair presentation, reasonable assurance M*)}F  
  物质性,真实公平的描述,合理的保证 zJ42%0g  
3=!\>0;E-  
  Appointment, removal and resignation of auditors i(q%EMf  
  审计人员的的任命、免职和辞职 wK@k}d  
XW6>;:4k  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion  MD~03  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BH0@WG7F  
pg69mKZ$  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n !mtMPH$  
  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 d$<HMs:o@  
>JVZ@ PV H  
  Engagement letter }E$^!q{  
  约定书(委托书) ![os5H.b#q  
l]whL1N3  
  2. Planning and risk assessment ^9eJ)12pK  
  规划和风险评估 R;6(2bTN6  
x72bufd  
  General principles yG?,8!/]  
  一般原则 r8XY"<  
XGZ1a/x;s  
  Plan and perform audits with an attitude of professional skepticism #5)E4"m  
  持专业的怀疑态度计划和执行审计工作 pR2QS  
d?_Bll"  
  Audit risks = inherent risk ×control risk ×detection risk nG&= $7x^  
  审计风险=内在风险×控制风险×检查风险 0_Tr>hz  
79<{cexP  
  Risk-based approach DPn]de:e  
  基于风险的办法 ~;W]0d4,\  
tWVbD%u^  
  Understanding the entity and knowledge of the business 9J_lxy}  
  了解商业的实质和知识 ny17(Y =  
gQf'|%)AJ  
  Assessing the risks of material misstatement and fraud K2<Q9 ,vt  
  评估材料错报和舞弊的风险 \{L!hAw  
zN JK+_O=  
  Materiality (level), tolerable error zYfn;s%A  
  重要性(级别),可容忍误差 7Zp'}Om<I  
~}|)@,N'bm  
  Analytical procedures YC4S,fY`  
  分析程序 9RwD_`D(MN  
XRVE8v+  
  Planning an audit U<fe 'd  
  规划审计工作 g@YJ#S(}  
zghUwW|K  
  Audit documentation: working papers j}Lt"r2F  
  审计文件:工作底稿 MGeHccqh2  
2'tZ9m K  
  The work of others iZGc'y  
  其他机构的文件 &Cp)\`[y  
|XOD~Plo^  
  Rely on the work of experts "NSm2RU3  
  依靠专家的工作 r> 4.{\ C  
&!#,p{}ccU  
  Rely on the work of internal audit 0XFJ/  
  依靠内部审计工作 !] 4'f/  
FR _R"p  
  3. Internal control l)GV&V  
  内部控制 to9 u%d8  
@U'I_` LL  
  The evaluation of internal control systems %qL0=ad  
  对内部控制系统的评估 B25@6   
6-U|e|e  
  Tests of control si,fs%D&  
  控制测试 p't>'?UH|  
{tMpI\>S  
  Substantive procedures (time, nature, extent) J2 {?P cs  
  实质性程序(时间,性质,程度) R"#DR^.;  
2/O/h  
  Transaction cycles: revenue, purchases, inventory, etc. =< j8)2  
  交易周期:收入,采购,库存等。 'S\YNLqQ  
n; ;b6s5  
Fp..Sjh 6  
  4.Audit evidence 6"C$]kF?  
  审计证据 EaGh`*"w(7  
_3DRCNvh  
  Obtain sufficient, appropriate audit evidence &S9S l  
  获取足够、适当的审计证据 |k3ZdM  
CsG1HR@  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (( F[]<?  
  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 -Wc'k 2oU  
H Yt& MK  
  The audit of specific items x0B|CO  
  审计的具体项目 KW|X\1H  
w?]k$  
  Receivables: confirmation YpMQY-n  
  应收帐款:确认 6O8'T`F[  
JPW+(n|g  
  Inventory: counting, cut-off, confirmation of inventory held by third parties 7sZVN  
  存货:数量,减值,第三方持有存货的确认 q\*",xZxwz  
)MqF~[k<-  
  Payables: supplier statement reconciliation, confirmation /M(FuV  
  应付帐款:供应商的申明一致,确认 V~M>K-AL  
YqwDvJWX  
  Bank and cash: bank confirmation EeC5HgIU'C  
  银行存款和现金:银行的确认 hGyi@0  
OnFx8r:q@%  
  Auditing sampling T(%U$ea-S  
  审计抽样 ]@_M)[ x  
$ KQ7S>T  
5.Review j*aN_UTr3  
  复核 ~E&drl\  
{` Bgxej f  
  Subsequent events &niROM,;K  
  随后发生的事件 3D70`u  
JVE]Qb_  
7@al)G;~  
G m40u/  
sI4Ql0[  
  Going concern .n1]Yk;,1  
  持续关注 e 5U< nf  
] )D\ws)a9  
  Management representations  pv1J6  
  与管理层的交涉沟通 ciO^2X  
Tx"}]AyB6  
  Audit finalization and the final review: unadjusted differences 3Qmok@4e)  
  审核定稿和最后审查:未经调整的差异 'PTWC.C?9  
e{@TR x  
j4RM'_*G  
  6. Reporting Q| > \{M  
  报告 l<0 BMwS8  
学会计论坛bbs.xuekuaiji.com TMZg GUn  
  Appendix mwLp~z%OX  
  附录 | W:JI  
  Audit procedure f.,ozL3*  
  审计程序 C=2"*>lTn  
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