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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 X,^J3Ek>O  
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  Materiality, true and fair presentation, reasonable assurance &QLCij5:  
  物质性,真实公平的描述,合理的保证 [\eUCt F  
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  Appointment, removal and resignation of auditors _q M'm^z5  
  审计人员的的任命、免职和辞职 MiAXbo#\  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Yw4c`MyL  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lB.P   
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^o65sM  
  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 NZmmO )p4  
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  Engagement letter "\]kK @,  
  约定书(委托书) d8/lEm v[  
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  2. Planning and risk assessment M"ZP s   
  规划和风险评估 VTy! <I  
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  General principles ':kBHCR7  
  一般原则 ey@y?X=  
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  Plan and perform audits with an attitude of professional skepticism o~2bk<]z  
  持专业的怀疑态度计划和执行审计工作 9T`xW]Zf  
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  Audit risks = inherent risk ×control risk ×detection risk Y?R;Y:u3Z  
  审计风险=内在风险×控制风险×检查风险 c-n'F+fZ  
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  Risk-based approach C<eeAWP3v  
  基于风险的办法 0q>f x  
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  Understanding the entity and knowledge of the business ) yRC$7I  
  了解商业的实质和知识 YLJH? =2@  
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  Assessing the risks of material misstatement and fraud -|:7<$2#I  
  评估材料错报和舞弊的风险 >5i1M^g(  
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  Materiality (level), tolerable error E _/v$  
  重要性(级别),可容忍误差 2p8JqZMQb  
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  Analytical procedures 9Or3X/:o  
  分析程序 :~{XL>:S  
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  Planning an audit 8pg?g'A~}  
  规划审计工作 w[n|Sauy,  
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  Audit documentation: working papers L_ =J(H|  
  审计文件:工作底稿 !D7 [R'RgY  
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  The work of others 3-FS} {,  
  其他机构的文件 vx5;}[Bhm  
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  Rely on the work of experts U"<Z^)  
  依靠专家的工作 ~BaU2S@y  
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  Rely on the work of internal audit U]@t\T3W  
  依靠内部审计工作 P5%DvZB$w  
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  3. Internal control bv)E>%Yy  
  内部控制 cs8bRXjHa  
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  The evaluation of internal control systems #Jq@p_T"  
  对内部控制系统的评估 +d2+w1o^V  
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  Tests of control Fx/9T2%=  
  控制测试 ]j}zN2[A  
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  Substantive procedures (time, nature, extent) Wu2#r\  
  实质性程序(时间,性质,程度) Z8}Zhe.  
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  Transaction cycles: revenue, purchases, inventory, etc. +pnT6kU|  
  交易周期:收入,采购,库存等。 {o*ziZh  
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  4.Audit evidence ? Ls]k  
  审计证据 Km 'd=B>Jy  
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  Obtain sufficient, appropriate audit evidence k&n7 _[]n  
  获取足够、适当的审计证据 [f:>tRdH  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U-Fr[1I6p  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 s^AQJ{X  
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  The audit of specific items ~g;(` g  
  审计的具体项目 S2*-Ulu G  
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  Receivables: confirmation 49 fs$wr@  
  应收帐款:确认 ^pKC0E[%  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties WvAl!^{`  
  存货:数量,减值,第三方持有存货的确认 * ,_Qdr^F  
+G7A.d`V}  
  Payables: supplier statement reconciliation, confirmation Y=vA ;BE]R  
  应付帐款:供应商的申明一致,确认 Ipb 4{A&"\  
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  Bank and cash: bank confirmation +7sdQCO(Co  
  银行存款和现金:银行的确认 Oa$ ew'  
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  Auditing sampling L_<&oq  
  审计抽样 "@$o'rfT  
q ^n6"&;*  
5.Review RD=! No?  
  复核 )fA9,yNJ3  
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  Subsequent events KG4~t=J`  
  随后发生的事件 ?Xlmt$ Jp  
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  Going concern RVXRF_I  
  持续关注 6 !+xf  
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  Management representations XFG]%y=/6  
  与管理层的交涉沟通 cd) <t8^KE  
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  Audit finalization and the final review: unadjusted differences QEQ8gfN9>  
  审核定稿和最后审查:未经调整的差异 DS=kSkW^&5  
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  6. Reporting G\*`EM4  
  报告 FK }x *d  
学会计论坛bbs.xuekuaiji.com ["Z]K'?P  
  Appendix 1Q#hanh_`  
  附录 lU:z>gC  
  Audit procedure I]~xs0$4#  
  审计程序 M GN*i9CE  
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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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