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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 n<*]`do,w  
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  Materiality, true and fair presentation, reasonable assurance QovC *1'  
  物质性,真实公平的描述,合理的保证 3kY4V*9@-  
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  Appointment, removal and resignation of auditors Ghc0{M<  
  审计人员的的任命、免职和辞职 q+~CA[H5K  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J3;KQ}F.I  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mA @+4&  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Bx4GFCdifC  
  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 -+|[0hpw  
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  Engagement letter I_7EfAqg(  
  约定书(委托书) wP"|$HN  
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  2. Planning and risk assessment GR `ncI$z  
  规划和风险评估 z?[DW*  
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  General principles 'O9=*L) X  
  一般原则 d 4R+gIA  
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  Plan and perform audits with an attitude of professional skepticism iZk``5tPE  
  持专业的怀疑态度计划和执行审计工作 pr(\?\a  
a*y mBGF  
  Audit risks = inherent risk ×control risk ×detection risk 89mre;v`  
  审计风险=内在风险×控制风险×检查风险 eCD,[At/  
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  Risk-based approach GJPZ[bo  
  基于风险的办法 F9r*ZyNlx  
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  Understanding the entity and knowledge of the business sb.SpF>   
  了解商业的实质和知识 m28w4   
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  Assessing the risks of material misstatement and fraud b0 `9wn  
  评估材料错报和舞弊的风险 7!w nx.  
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  Materiality (level), tolerable error "\?G  
  重要性(级别),可容忍误差 u_=y,~s  
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  Analytical procedures r0 C6Ww7u  
  分析程序 ',Pk>f]AB-  
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  Planning an audit MiM=fIuw@s  
  规划审计工作 tta0sJ8 i  
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  Audit documentation: working papers ~')t1Ay s  
  审计文件:工作底稿 F*:NKT d  
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  The work of others dvF48,kr  
  其他机构的文件 Fxx2vTV4ag  
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  Rely on the work of experts wJ*-K-  
  依靠专家的工作 1[9j`~[([  
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  Rely on the work of internal audit [qMdOY%jx  
  依靠内部审计工作 N2s%p6RMPD  
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  3. Internal control K/ m)f #  
  内部控制 3eP0v  
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  The evaluation of internal control systems v} ;qMceJ  
  对内部控制系统的评估 wN hR(M7  
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  Tests of control UC/2&7 ?  
  控制测试 ~c$ts&Cl  
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  Substantive procedures (time, nature, extent) Ltd?#HP  
  实质性程序(时间,性质,程度) y@\Q@ 9  
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  Transaction cycles: revenue, purchases, inventory, etc. #(g+jb0E  
  交易周期:收入,采购,库存等。 U*"cf>dB(  
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  4.Audit evidence 810<1NP  
  审计证据 @??c<]9F  
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  Obtain sufficient, appropriate audit evidence !F7EAQn{(  
  获取足够、适当的审计证据 \ ]kb&Qw  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }]39 iK`w  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [MQJ71(3  
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  The audit of specific items Sf4h!ly  
  审计的具体项目 WD H[kJ  
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  Receivables: confirmation SqA+u/"j2  
  应收帐款:确认 ]UCk_zWsn1  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Mc$v~|i6  
  存货:数量,减值,第三方持有存货的确认 =-Q  
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  Payables: supplier statement reconciliation, confirmation f_5R!;  
  应付帐款:供应商的申明一致,确认 wzQdKlV  
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  Bank and cash: bank confirmation 2=/g~rp*  
  银行存款和现金:银行的确认 YCB 3  
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  Auditing sampling GdfK xSO  
  审计抽样 YnO1Lf@  
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5.Review lc$@ Jjg9  
  复核 G5QgnxwP2  
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  Subsequent events J,^pt Ql  
  随后发生的事件 Z_OqXo=  
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  Going concern TNyY60E  
  持续关注 Ng;b!S  
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  Management representations Alk* "p  
  与管理层的交涉沟通 >g i{x|/  
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  Audit finalization and the final review: unadjusted differences b1>$sPJ+  
  审核定稿和最后审查:未经调整的差异 nxh/&%  
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  6. Reporting {R{%Z  
  报告 Dgq[g_+l  
学会计论坛bbs.xuekuaiji.com |z7Crz  
  Appendix U5ud?z()OA  
  附录 n,Mw# r?y  
  Audit procedure Q-dHR i  
  审计程序 ={i&F  
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离线545004760

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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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