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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 h0C>z2iH  
U ]7;K>.T  
  Materiality, true and fair presentation, reasonable assurance Z= =c3~  
  物质性,真实公平的描述,合理的保证 iO"ZtkeNr  
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  Appointment, removal and resignation of auditors [ OS& eK 8  
  审计人员的的任命、免职和辞职 .hjN*4RY  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o7^0Lo5Z?  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?7"v~d]>  
)6%a9&~H  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TAq[g|N-;  
  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 bc;?O`I<  
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  Engagement letter zYM0?O8pJ~  
  约定书(委托书) $wbIe"|  
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  2. Planning and risk assessment  pLM? m  
  规划和风险评估 'wWuR@e#&  
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  General principles 6Ilj7m*  
  一般原则 {"*_++|  
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  Plan and perform audits with an attitude of professional skepticism Tfx-h)oP3  
  持专业的怀疑态度计划和执行审计工作 4y!GFhMh  
"bz.nE*  
  Audit risks = inherent risk ×control risk ×detection risk "N)InPR-  
  审计风险=内在风险×控制风险×检查风险 >DN^',FEm  
t#%J=zF{  
  Risk-based approach DQ&\k'"\  
  基于风险的办法 {; O j  
ZZ/k7(8  
  Understanding the entity and knowledge of the business 79I"F'  
  了解商业的实质和知识 E= .clA  
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  Assessing the risks of material misstatement and fraud Wz#ZkNO  
  评估材料错报和舞弊的风险 ,!X:wY}dW  
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  Materiality (level), tolerable error <sX_hIA^Fx  
  重要性(级别),可容忍误差 /B|"<`-H  
" t?44[  
  Analytical procedures ~qX wQ@  
  分析程序 *$3p3-  
7%G&=8tq  
  Planning an audit phB d+zQc  
  规划审计工作 u68ic1  
q29d=  
  Audit documentation: working papers ;9q$eK%d  
  审计文件:工作底稿 *1T~ruNqa  
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  The work of others DiZ;FHnaG?  
  其他机构的文件 KFy|,@NI  
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  Rely on the work of experts G_5w5dbG  
  依靠专家的工作 0.c9 6&  
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  Rely on the work of internal audit Vt-V'`Y  
  依靠内部审计工作 .-[]po  
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  3. Internal control T5}5uk9  
  内部控制 LR'~:46#u  
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  The evaluation of internal control systems rrq7UJ;  
  对内部控制系统的评估  ;F"Tu  
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  Tests of control OL^DuoB4q  
  控制测试 j^eM i  
!1@o Z(  
  Substantive procedures (time, nature, extent) /<dl"PWkJv  
  实质性程序(时间,性质,程度) 88 ca  
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  Transaction cycles: revenue, purchases, inventory, etc. A7eYKo q  
  交易周期:收入,采购,库存等。 uax kGEXr  
6zi Mf  
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  4.Audit evidence bjN"H`Q  
  审计证据 07:h4beT  
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  Obtain sufficient, appropriate audit evidence 85Kf>z::c  
  获取足够、适当的审计证据 7|Iq4@IT  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1F+nWc2b  
  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 sDu&9+  
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  The audit of specific items zy~*~;6tW  
  审计的具体项目 238z'I+$G/  
 (C%qA<6  
  Receivables: confirmation 6;Mv)|FJF  
  应收帐款:确认 +eop4 |Z  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ,S~A]uH'  
  存货:数量,减值,第三方持有存货的确认 mXM U  
q^~w:$^ U  
  Payables: supplier statement reconciliation, confirmation a)6?:nY$  
  应付帐款:供应商的申明一致,确认 u/wWD@,  
zE7)4!  
  Bank and cash: bank confirmation =,08D^xY  
  银行存款和现金:银行的确认 QqcAmp  
v[a4d&P  
  Auditing sampling Rn{X+b.  
  审计抽样 RhE|0N=  
tMo=q7ig  
5.Review a`Q-5* \;z  
  复核 (: mF+%(  
"\M3||.!  
  Subsequent events rKl  
  随后发生的事件 fvG4K(  
nQn=zbZ3  
n.o_._mu2  
;:bnLSPo  
(D\`:1g  
  Going concern 5o0H7k]  
  持续关注 <u  
lvUWs  
  Management representations -or)NE  
  与管理层的交涉沟通 fOk(i vYy  
4*UKR!sr  
  Audit finalization and the final review: unadjusted differences /EL3Tt  
  审核定稿和最后审查:未经调整的差异 Ihl]"76q/  
>-(,BfZ  
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  6. Reporting AO8%!+"_  
  报告 \JNWL yw  
学会计论坛bbs.xuekuaiji.com X"T)X#:)  
  Appendix $@[Mo   
  附录 s]xn&rd_  
  Audit procedure %y)LBSxf  
  审计程序 8=mx5Gwz-  
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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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