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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 3i}$ ~rz]U  
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  Materiality, true and fair presentation, reasonable assurance @ eP[*Q  
  物质性,真实公平的描述,合理的保证 )GC[xo4bg  
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  Appointment, removal and resignation of auditors N *n?hN  
  审计人员的的任命、免职和辞职 _&@cU<bdee  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3URrK[%x`  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #: ,X^"w3  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FFF7f5F  
  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 sD<8-n  
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  Engagement letter VK4"  
  约定书(委托书) ~BI! l  
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  2. Planning and risk assessment KR4RIJZ_t  
  规划和风险评估 gD6BPW~0  
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  General principles D2#.qoP #  
  一般原则 )jRaQ~Sm  
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  Plan and perform audits with an attitude of professional skepticism WOGMt T%  
  持专业的怀疑态度计划和执行审计工作 N%?8Bm~dP  
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  Audit risks = inherent risk ×control risk ×detection risk zh wajc  
  审计风险=内在风险×控制风险×检查风险 Nx(y_.I{K  
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  Risk-based approach 9n".Q-V;k  
  基于风险的办法 pM@0>DVi  
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  Understanding the entity and knowledge of the business }KrZ6cG9#  
  了解商业的实质和知识 RK=YFE 0  
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  Assessing the risks of material misstatement and fraud s|8_R;  
  评估材料错报和舞弊的风险 }*0*8~Q'5  
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  Materiality (level), tolerable error ch}(v'xv(  
  重要性(级别),可容忍误差 .aR$ou,7  
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  Analytical procedures )'?@raB!  
  分析程序 rwdj  
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  Planning an audit /F @a@m|  
  规划审计工作 D&&11Iz&  
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  Audit documentation: working papers P!2[#TL0  
  审计文件:工作底稿 (z<& PP  
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  The work of others 9Fxz9_ i  
  其他机构的文件 ~4~>; e  
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  Rely on the work of experts lV!@h}mG  
  依靠专家的工作 8/E?3a_g-  
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  Rely on the work of internal audit rru `% ~'O  
  依靠内部审计工作 <%rG*vzi  
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  3. Internal control J;BG/VI1  
  内部控制 A@"CrV E  
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  The evaluation of internal control systems xpVYNS{c+|  
  对内部控制系统的评估 enT.9|vm/  
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  Tests of control f8 M=P.jz  
  控制测试 (UTt_ry g  
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  Substantive procedures (time, nature, extent) 5 lC"10  
  实质性程序(时间,性质,程度) E8 Wgm 8  
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  Transaction cycles: revenue, purchases, inventory, etc. 5ff66CRw  
  交易周期:收入,采购,库存等。 ;dYpdy  
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  4.Audit evidence `W[oLQ  
  审计证据 Ip4SdbU  
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  Obtain sufficient, appropriate audit evidence a8%/Xwr~  
  获取足够、适当的审计证据 c;bp[ Y3R  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C@L:m1fz  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 l+Tw#2s$  
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  The audit of specific items A_@#V)D2  
  审计的具体项目 t <#Yr%a  
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  Receivables: confirmation 7Q.?] k&  
  应收帐款:确认 :U<`iJwY  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties q$s0zqV5  
  存货:数量,减值,第三方持有存货的确认 *, o)`  
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  Payables: supplier statement reconciliation, confirmation PhM3?$  
  应付帐款:供应商的申明一致,确认 ]pr;ME<M{  
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  Bank and cash: bank confirmation -$4PY ,  
  银行存款和现金:银行的确认 y)!K@  
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  Auditing sampling Zcv1%hI  
  审计抽样 /W/ =OPe  
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5.Review 0*8[m+j1  
  复核 z/N~HSh!d  
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  Subsequent events \ ?)<==^  
  随后发生的事件 :NO'[iE  
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  Going concern <D pi M`  
  持续关注 j#0@%d  
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  Management representations Yt7R[|  
  与管理层的交涉沟通 Q5/".x^@  
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  Audit finalization and the final review: unadjusted differences do%6P^ qA  
  审核定稿和最后审查:未经调整的差异 QVI4<Rxg  
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  6. Reporting ^6|Q$]}Ok  
  报告 _bn*B$  
学会计论坛bbs.xuekuaiji.com ,)nO   
  Appendix &aaXw?/zr  
  附录 O[;>Y'zqC%  
  Audit procedure < ppg$;  
  审计程序 Y|g8xkI}XB  
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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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