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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 KK, t!a  
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  Materiality, true and fair presentation, reasonable assurance A#8J6xcSrL  
  物质性,真实公平的描述,合理的保证 LW!>_~g-  
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  Appointment, removal and resignation of auditors <N,:w` g#  
  审计人员的的任命、免职和辞职 +D d !  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c)4L3W-x=  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e>g>)!F  
H_FT%`iM  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $nr=4'y Z  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 8'#L+$O &N  
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  Engagement letter ~' w]%rh!  
  约定书(委托书) y_LFkZ  
t_w2J=2  
  2. Planning and risk assessment '9@AhiNV  
  规划和风险评估 >9<YQ(  
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  General principles =B0AG9Fz  
  一般原则 uP$C2glyz  
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  Plan and perform audits with an attitude of professional skepticism g9@H4y6fe=  
  持专业的怀疑态度计划和执行审计工作 REWW(.3o  
@ )Nw>/; o  
  Audit risks = inherent risk ×control risk ×detection risk X"g`hT"i  
  审计风险=内在风险×控制风险×检查风险 ag6[Nk  
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  Risk-based approach C2H2*"  
  基于风险的办法 jbWgL$  
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  Understanding the entity and knowledge of the business qyzH*#d=Cf  
  了解商业的实质和知识 1|:'jK#gE  
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  Assessing the risks of material misstatement and fraud %#TAz7  
  评估材料错报和舞弊的风险 SvQ!n4 $  
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  Materiality (level), tolerable error Vp&"[rC_z  
  重要性(级别),可容忍误差 Y2[ik<  
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  Analytical procedures wizLA0W  
  分析程序 X}g"_wN,g>  
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  Planning an audit >?[?W|k7V  
  规划审计工作 [*1:?mD$  
;:/C.%d  
  Audit documentation: working papers -?w3j9kk>  
  审计文件:工作底稿 y+h/jEbM</  
sKC(xO@L;`  
  The work of others }kSP p  
  其他机构的文件 80K"u [  
%k @4}M>  
  Rely on the work of experts JqV}$E"M2  
  依靠专家的工作 o)+C4f[G4  
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  Rely on the work of internal audit hISYtNWjd"  
  依靠内部审计工作 /0b7"Kr  
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  3. Internal control s9SUj^  
  内部控制 +V;d^&S  
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  The evaluation of internal control systems 39A|6>-?  
  对内部控制系统的评估 +I+RNXR/{  
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  Tests of control q"Sja!-;|  
  控制测试 ]e$n;tuW  
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  Substantive procedures (time, nature, extent) 0E9 lv"3o  
  实质性程序(时间,性质,程度) -Gjz+cRns  
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  Transaction cycles: revenue, purchases, inventory, etc. 5?.!A 'zb  
  交易周期:收入,采购,库存等。 8S5Q{[!  
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  4.Audit evidence B<ZCuVWH:  
  审计证据 }\1V%c   
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  Obtain sufficient, appropriate audit evidence N{<5)L~Y  
  获取足够、适当的审计证据 Y.kc,~vYL  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4#W*f3d[@:  
  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 %qEp{itq  
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  The audit of specific items $`P]%I}  
  审计的具体项目 fi%lN_Ev?  
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  Receivables: confirmation (a"/cH  
  应收帐款:确认 =i6k[rg  
yv: Op\;R  
  Inventory: counting, cut-off, confirmation of inventory held by third parties u+c2 m  
  存货:数量,减值,第三方持有存货的确认 /T 2 v`Li  
>1HXC2 Y  
  Payables: supplier statement reconciliation, confirmation [E/. r{S  
  应付帐款:供应商的申明一致,确认 ?v`24p3PC  
kx;7/fH  
  Bank and cash: bank confirmation )1 QOA  
  银行存款和现金:银行的确认 PKd'lo  
V9 cj  
  Auditing sampling A@-U#UvN  
  审计抽样 5mZwg(si  
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5.Review s[VYd:}se  
  复核 !_oR/)  
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  Subsequent events @z:E]O}  
  随后发生的事件 &8I*N6p:%/  
,$U~<Zd  
40z1Qkmaey  
W$W w/mcl+  
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  Going concern bfYVA2=Z  
  持续关注 d%K{JkD-  
%* RZxR):  
  Management representations b1G6'~U-  
  与管理层的交涉沟通 qnqS^K,':  
dp4vybJ  
  Audit finalization and the final review: unadjusted differences |:,`dQfw  
  审核定稿和最后审查:未经调整的差异 G<]@nP{P  
riRG9c |  
 ?$y/b}8  
  6. Reporting \7%wJIeyx  
  报告  Sr_hD5!  
学会计论坛bbs.xuekuaiji.com [+="I &  
  Appendix fPstS ez   
  附录 ^ > ?C  
  Audit procedure s#8T46?  
  审计程序 43<i3O  
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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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