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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 WDt6{5T  
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  Materiality, true and fair presentation, reasonable assurance Uyd'uC  
  物质性,真实公平的描述,合理的保证 9xFI%UOb#  
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  Appointment, removal and resignation of auditors + 7wMM#z  
  审计人员的的任命、免职和辞职 ; {v2s;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %pf9Yd0t  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v3<q_J'qT  
4`") aM  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior al7D3J  
  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 //%#?JJV  
R{Cb p=3J  
  Engagement letter {P )O#  
  约定书(委托书) xT!<x({  
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  2. Planning and risk assessment eL{$=Um  
  规划和风险评估 aD u[iaZ  
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  General principles jWdZ ]0m  
  一般原则 F&    
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  Plan and perform audits with an attitude of professional skepticism 1X9J[5|ll  
  持专业的怀疑态度计划和执行审计工作 UKPr[  
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  Audit risks = inherent risk ×control risk ×detection risk ]0W64cuT  
  审计风险=内在风险×控制风险×检查风险 kU.@HJ[@j  
J|<C;[du>  
  Risk-based approach &2I8!Ia  
  基于风险的办法 {uJ"%  
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  Understanding the entity and knowledge of the business VmRfnH"  
  了解商业的实质和知识 DhD##5a  
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  Assessing the risks of material misstatement and fraud aX Ie  
  评估材料错报和舞弊的风险 k$pND,Ws  
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  Materiality (level), tolerable error ^) C#  
  重要性(级别),可容忍误差 ,Z} ST|$u  
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  Analytical procedures ^66OzT8A  
  分析程序 G\^<MR|  
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  Planning an audit I&<'A [vHl  
  规划审计工作 a2/Mf   
zS h9`F  
  Audit documentation: working papers ixE w!t  
  审计文件:工作底稿 kp#XpcS  
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  The work of others #zBqj;p  
  其他机构的文件 O\ )Kg2  
k4E9=y?  
  Rely on the work of experts }Z< Sca7  
  依靠专家的工作 }w-M .  
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  Rely on the work of internal audit ]Tg@wMgI  
  依靠内部审计工作 kE| x'(x  
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  3. Internal control )d2:r 07a  
  内部控制 1}+b4 "7]  
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  The evaluation of internal control systems uX]]wj-R3  
  对内部控制系统的评估 VL'wrgk  
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  Tests of control RzzU+r  
  控制测试 7S=,#  
5%}!z~8Y4  
  Substantive procedures (time, nature, extent) {FS)f  
  实质性程序(时间,性质,程度) q8FpJ\  
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  Transaction cycles: revenue, purchases, inventory, etc. 8Op^6rX4  
  交易周期:收入,采购,库存等。 xtKU;+#  
jicH94#(]  
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  4.Audit evidence S\Le;,5Z  
  审计证据 He}?\C Bo  
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  Obtain sufficient, appropriate audit evidence A|YgA66M  
  获取足够、适当的审计证据 yPs6_Qo!p  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \sf c!5G  
  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 Q w - z  
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  The audit of specific items OE Xa}K#  
  审计的具体项目 p . P#S  
} #L_R  
  Receivables: confirmation \okv}x^L=Z  
  应收帐款:确认 Ei\>gXTH1-  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties  7Z<GlNv  
  存货:数量,减值,第三方持有存货的确认 ^u1Nbo  
o?j8"^!7  
  Payables: supplier statement reconciliation, confirmation $5&~gHc,  
  应付帐款:供应商的申明一致,确认 ,^Q~w b!{  
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  Bank and cash: bank confirmation DS>&|zF5l  
  银行存款和现金:银行的确认 mH4u@aQ}  
svb7-.!  
  Auditing sampling "@/pQoLy  
  审计抽样 pV;0Hcy  
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5.Review Cc,V ]  
  复核 MX7Ix{  
:N"&o(^  
  Subsequent events 3}&3{kt  
  随后发生的事件 VmN7a6a  
r<Cr)%z!  
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1#Hr{&2  
v+`'%E  
  Going concern -!O8V  
  持续关注 F]r'j ZL  
+G[zE  
  Management representations u%E8&T8,  
  与管理层的交涉沟通 ?!/8~'xA6  
Xw< ;)m  
  Audit finalization and the final review: unadjusted differences hsS&|7Pt  
  审核定稿和最后审查:未经调整的差异 =T&<z_L  
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O! XSU,  
  6. Reporting 6 w{_+=T  
  报告 jw {B8<@s  
学会计论坛bbs.xuekuaiji.com }1~9i'o%Z  
  Appendix (xVx|:R[<H  
  附录 6NhGTLI  
  Audit procedure J:>o\%sF  
  审计程序 8>6<GdGL<n  
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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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