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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 q'S =Eav8  
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  Materiality, true and fair presentation, reasonable assurance >SCGK_Cr2  
  物质性,真实公平的描述,合理的保证 &ak6zM  
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  Appointment, removal and resignation of auditors .FP$ IWt/1  
  审计人员的的任命、免职和辞职 "x*-PFT  
8_we: 9A  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j9y3hQ+q  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Xm_$ dZ  
v[S-Pi1  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g]$ 4~"|.  
  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 TbhH&kG)1  
=-jD~rN4;P  
  Engagement letter 8cVzFFQP  
  约定书(委托书) q<{NO/Mm  
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  2. Planning and risk assessment F 3RB  
  规划和风险评估 &__DJ''+  
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  General principles %3=J*wj>D  
  一般原则 (#Mp 5C'X  
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  Plan and perform audits with an attitude of professional skepticism M##';x0  
  持专业的怀疑态度计划和执行审计工作 JMyTwj[7  
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  Audit risks = inherent risk ×control risk ×detection risk rT7^-B*  
  审计风险=内在风险×控制风险×检查风险 $Ua56Y  
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  Risk-based approach "pvZ,l>8f  
  基于风险的办法 SGcBmjP  
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  Understanding the entity and knowledge of the business (M t5P  
  了解商业的实质和知识 Nhf~PO({&  
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  Assessing the risks of material misstatement and fraud LAs7>hM  
  评估材料错报和舞弊的风险 KSqTY>%fnv  
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  Materiality (level), tolerable error =dH$2W)G  
  重要性(级别),可容忍误差 @h9MxCE!  
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  Analytical procedures ;j} yB  
  分析程序 (GU9p>2  
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  Planning an audit Ok H\^  
  规划审计工作 Ex(3D[WmMW  
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  Audit documentation: working papers IF_DZ   
  审计文件:工作底稿 ;#anZC;  
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  The work of others !,&yyx.  
  其他机构的文件 S`q%ypy  
 t@B(+  
  Rely on the work of experts \ L]|-f(4  
  依靠专家的工作 j4.&l3  
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  Rely on the work of internal audit >)4YP*qIPb  
  依靠内部审计工作 ecHP &Z$  
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  3. Internal control !-tz4vjw  
  内部控制 yp]@^TN  
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  The evaluation of internal control systems ]> G&jd7  
  对内部控制系统的评估 Y94MI1O5$  
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  Tests of control M<`|CVl  
  控制测试 -T_\f?V8 8  
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  Substantive procedures (time, nature, extent) ClUSrSp  
  实质性程序(时间,性质,程度) aW;aA'!  
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  Transaction cycles: revenue, purchases, inventory, etc. b`~wG e  
  交易周期:收入,采购,库存等。 \V%_hl  
vq6%Ey3Gix  
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  4.Audit evidence hC<14  
  审计证据 8A2 z 5Aa  
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  Obtain sufficient, appropriate audit evidence Sp?NfJ\Ie  
  获取足够、适当的审计证据 ')TPF{\#  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3Sh+ u>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 $99R|^  
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  The audit of specific items v 81rfB5  
  审计的具体项目 $@uU@fLB  
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  Receivables: confirmation 1y[B[\  
  应收帐款:确认 IgX4.]W5  
TSto9 $}*  
  Inventory: counting, cut-off, confirmation of inventory held by third parties lOerrP6f(  
  存货:数量,减值,第三方持有存货的确认 kX;$}7n  
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  Payables: supplier statement reconciliation, confirmation 5 2Hqu>  
  应付帐款:供应商的申明一致,确认 8T5k-HwE  
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  Bank and cash: bank confirmation  *4yN3y  
  银行存款和现金:银行的确认 G[yI*/E;  
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  Auditing sampling y-+G wa3  
  审计抽样 |B[eJq  
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5.Review 2*OxA%QELM  
  复核 O%JSViPw  
J!p<oW)a!  
  Subsequent events :5# V^\3*  
  随后发生的事件 u{C)qb5Pu  
+{-]P\oc  
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/lH'hcXcX  
  Going concern c> ~:dcy  
  持续关注 q=0 pQ 1>  
+R\~3uj[7  
  Management representations uxDLDA$;  
  与管理层的交涉沟通 X47!E |*  
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  Audit finalization and the final review: unadjusted differences 0m=(W^c  
  审核定稿和最后审查:未经调整的差异 80&D" "  
04JT@s"o  
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  6. Reporting -c={+z "  
  报告 kL;t8{n  
学会计论坛bbs.xuekuaiji.com AQh["1{yJ  
  Appendix 08r[K(bfb,  
  附录 Rx S884  
  Audit procedure O),I[kb  
  审计程序 UR:n5V4  
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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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