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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 95sK;`rE+  
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  Materiality, true and fair presentation, reasonable assurance SW7AG;c=  
  物质性,真实公平的描述,合理的保证 4 {+47=n  
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  Appointment, removal and resignation of auditors rPK1#  
  审计人员的的任命、免职和辞职 %xdyG Al:  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^00C"58A  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 APyH.]mQ  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Dlg9PyQ  
  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 h/]));p  
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  Engagement letter ~cSE 9ul  
  约定书(委托书) t:YMF$Z  
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  2. Planning and risk assessment HjY! ]!4p  
  规划和风险评估 9JJk\,  
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  General principles #9t3<H[  
  一般原则 GYtp%<<9;  
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  Plan and perform audits with an attitude of professional skepticism 7 lu_E.Bv  
  持专业的怀疑态度计划和执行审计工作 0zE(:K  
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  Audit risks = inherent risk ×control risk ×detection risk ^bECX<,H  
  审计风险=内在风险×控制风险×检查风险 Q+*@ !s  
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  Risk-based approach as"@E>a  
  基于风险的办法 "] ]aF1  
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  Understanding the entity and knowledge of the business cUTG! P\R  
  了解商业的实质和知识  {?Cm  
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  Assessing the risks of material misstatement and fraud n( zzH  
  评估材料错报和舞弊的风险 R]0tG   
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  Materiality (level), tolerable error @zT2!C?^L  
  重要性(级别),可容忍误差 3x>Y  
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  Analytical procedures %v[KLMo'(  
  分析程序 @[bFlqs E  
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  Planning an audit cG{  
  规划审计工作 6foiN W+  
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  Audit documentation: working papers V!QC.D<  
  审计文件:工作底稿 ppnl bL^*  
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  The work of others [0lO0ik>G  
  其他机构的文件 E+J+fi  
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  Rely on the work of experts _gQ_ixu  
  依靠专家的工作 >^D5D%"  
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  Rely on the work of internal audit ]3uj~la  
  依靠内部审计工作 g#o9[su  
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  3. Internal control f |NXibmP  
  内部控制 8d(l)[GZt  
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  The evaluation of internal control systems 5:%`&B\  
  对内部控制系统的评估 XV1XzG#C  
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  Tests of control Nb)Mh  
  控制测试 9]:F!d/  
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  Substantive procedures (time, nature, extent) p ^ Y2A  
  实质性程序(时间,性质,程度) *A0*.>@N  
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  Transaction cycles: revenue, purchases, inventory, etc. %`lLX/4~  
  交易周期:收入,采购,库存等。 3e1%G#fu  
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  4.Audit evidence f{h2>nEj \  
  审计证据 e^UUR-K%  
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  Obtain sufficient, appropriate audit evidence `t+;[G>ZE  
  获取足够、适当的审计证据 q oEZ>  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations M,we,!B0  
  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 rVwW%&  
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  The audit of specific items z&z5EtFUTh  
  审计的具体项目 )lP(is FP  
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  Receivables: confirmation bjq.nn<=  
  应收帐款:确认 ps*iE=D  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties vd/BO  
  存货:数量,减值,第三方持有存货的确认 YD#L@:&gv  
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  Payables: supplier statement reconciliation, confirmation lU.aDmy<  
  应付帐款:供应商的申明一致,确认 (^m~UN2@~m  
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  Bank and cash: bank confirmation o1H6E1$=  
  银行存款和现金:银行的确认 s\(@f4p  
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  Auditing sampling f7Gs1{  
  审计抽样 F(w<YU %6  
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5.Review 'l3 DP  
  复核 XII' ,&  
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  Subsequent events {x~r$")c?  
  随后发生的事件 qR kPl!5  
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  Going concern f DPLB[  
  持续关注 EmyE%$*T  
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  Management representations A2.4#Qb'  
  与管理层的交涉沟通 >^g\s]c[  
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  Audit finalization and the final review: unadjusted differences !E^\)=E)P  
  审核定稿和最后审查:未经调整的差异 67U6`9d  
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  6. Reporting H%{k.#O  
  报告 | NyANsI  
学会计论坛bbs.xuekuaiji.com 0Kg?X  
  Appendix c`oW-K{  
  附录 z~/e\  
  Audit procedure .]N`]3$=  
  审计程序 VdGpreRPC  
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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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