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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 3oMhsQz~z  
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  Materiality, true and fair presentation, reasonable assurance >M^4p   
  物质性,真实公平的描述,合理的保证 */y (~O6  
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  Appointment, removal and resignation of auditors fm$)?E_Rp  
  审计人员的的任命、免职和辞职 HD153M,  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion PEPf=sm  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^e( *{K;8  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +|zcjI'=O  
  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 UpS7>c 7s  
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  Engagement letter agj_l}=gO  
  约定书(委托书) C!}t6  
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  2. Planning and risk assessment Z^O_7I<5E  
  规划和风险评估 w=QW8 q?  
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  General principles \7] SG  
  一般原则  r0,XR  
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  Plan and perform audits with an attitude of professional skepticism L'r gCOJ<  
  持专业的怀疑态度计划和执行审计工作 ` *q>E  
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  Audit risks = inherent risk ×control risk ×detection risk ?C(3TKH  
  审计风险=内在风险×控制风险×检查风险 `]j:''K  
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  Risk-based approach #b94S?dq  
  基于风险的办法 Xhp={p;  
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  Understanding the entity and knowledge of the business Cnv?0to2l  
  了解商业的实质和知识 Ft 6{g JBG  
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  Assessing the risks of material misstatement and fraud ,_z"3B)]  
  评估材料错报和舞弊的风险 D]+]Br8  
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  Materiality (level), tolerable error PgdHH:v)  
  重要性(级别),可容忍误差 U5yBU9\G  
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  Analytical procedures 1h#e-Oyff  
  分析程序 S(PU"}vZy  
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  Planning an audit &NH[b1NMr  
  规划审计工作 <g1=jG:7k  
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  Audit documentation: working papers D.*o^{w|  
  审计文件:工作底稿 :N64FR#  
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  The work of others d[`vd^hI  
  其他机构的文件 NM+ (ss'  
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  Rely on the work of experts |syvtS{  
  依靠专家的工作 N~tq ]  
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  Rely on the work of internal audit Ni>!b6 Z`[  
  依靠内部审计工作 (O"-6`w[  
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  3. Internal control ne 8rF.D  
  内部控制 B3&C=*y  
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  The evaluation of internal control systems 11?d,6Jl  
  对内部控制系统的评估 p(. z#o#  
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  Tests of control S!h=HE  
  控制测试 tL]T_ ]z  
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  Substantive procedures (time, nature, extent) ?H!QV;ku  
  实质性程序(时间,性质,程度) 2?@Ozr2Uh  
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  Transaction cycles: revenue, purchases, inventory, etc. zKfY0A R  
  交易周期:收入,采购,库存等。 LC})aV|  
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  4.Audit evidence 6e%ZNw{#=  
  审计证据 [r^WS;9n  
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  Obtain sufficient, appropriate audit evidence 2]cU:j6G  
  获取足够、适当的审计证据 w^MiyX  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f&!{o=  
  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 oAgU rl;R  
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  The audit of specific items z@[-+Q:  
  审计的具体项目 h-6x! 6pm  
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  Receivables: confirmation g}$B4_sY  
  应收帐款:确认 /_r`A  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties cUr5x8<W).  
  存货:数量,减值,第三方持有存货的确认 Lum5Va%0  
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  Payables: supplier statement reconciliation, confirmation dy4~~~^A  
  应付帐款:供应商的申明一致,确认 lX64IvG8+o  
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  Bank and cash: bank confirmation Dlg9PyQ  
  银行存款和现金:银行的确认 jD ?*s d  
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  Auditing sampling Cy6%f?j  
  审计抽样 HjY! ]!4p  
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5.Review Bi7& yS5V  
  复核 A().1h1_k  
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  Subsequent events )!Zm*(  
  随后发生的事件 }(!3)k7*  
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  Going concern ,6aF~p;wI|  
  持续关注 wZt2%+$6m  
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  Management representations ,zh_-2^X  
  与管理层的交涉沟通 yC7lR#N8j0  
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  Audit finalization and the final review: unadjusted differences n( zzH  
  审核定稿和最后审查:未经调整的差异 R]0tG   
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  6. Reporting T=':$(t  
  报告 Wa9yyc  
学会计论坛bbs.xuekuaiji.com i4m P*RwC  
  Appendix ;Qidf}:  
  附录 6Oy6r  
  Audit procedure 36}&{A  
  审计程序 KgXu x-q  
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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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