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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 d1,azM  
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  Materiality, true and fair presentation, reasonable assurance VHJr+BQ1K/  
  物质性,真实公平的描述,合理的保证 Xbz}pAnj  
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  Appointment, removal and resignation of auditors Rl,B !SF  
  审计人员的的任命、免职和辞职 53L)+\7w  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u%|VmM>  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }{lOsZA  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H P7Ec  
  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 7DI8r|~  
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  Engagement letter WaH TzIa [  
  约定书(委托书) 5'o.v^l  
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  2. Planning and risk assessment nK:39D$(  
  规划和风险评估 pG" 4qw  
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  General principles >uQ!B/C!  
  一般原则 BjB2YO& /  
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  Plan and perform audits with an attitude of professional skepticism )ow3Bl8w  
  持专业的怀疑态度计划和执行审计工作 H fRxgA@  
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  Audit risks = inherent risk ×control risk ×detection risk nZ{~@E2  
  审计风险=内在风险×控制风险×检查风险 ic3qb<2  
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  Risk-based approach p0@iGyd  
  基于风险的办法 %TLAn[LW(  
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  Understanding the entity and knowledge of the business a#kZY7s  
  了解商业的实质和知识 v.\&gn(  
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  Assessing the risks of material misstatement and fraud P[Qr[74 )  
  评估材料错报和舞弊的风险 sx/g5 ?zh  
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  Materiality (level), tolerable error  Pg`^EJ+  
  重要性(级别),可容忍误差 H(0d(c1s  
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  Analytical procedures >`6^1j(3  
  分析程序 sT/pA^rnnR  
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  Planning an audit D 0(gEb  
  规划审计工作 d 5Il0sG  
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  Audit documentation: working papers @]cpPW-b  
  审计文件:工作底稿 Jcy`:C\Ay  
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  The work of others T *$uc,  
  其他机构的文件 )Dv"seH.  
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  Rely on the work of experts $CXqkK<6  
  依靠专家的工作 oXGf#>keg  
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  Rely on the work of internal audit ntj Und&v\  
  依靠内部审计工作 ~M <4HC  
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  3. Internal control Vv zd>yII  
  内部控制 b i,%QZZ  
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  The evaluation of internal control systems `Rjc J?r  
  对内部控制系统的评估 \0b ",|"3  
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  Tests of control )hn,rmn (P  
  控制测试  f(9w FT  
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  Substantive procedures (time, nature, extent) X-t4irZ)  
  实质性程序(时间,性质,程度) hI?<F^b  
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  Transaction cycles: revenue, purchases, inventory, etc. p 4t(xm2T  
  交易周期:收入,采购,库存等。 PY`V]|J  
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  4.Audit evidence  *A_  
  审计证据 s  n?  
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  Obtain sufficient, appropriate audit evidence Q>X ;7nt0  
  获取足够、适当的审计证据 5Lue.U%a  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XLM 9+L  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Ju:=-5r"'  
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  The audit of specific items N["(ZSS   
  审计的具体项目 =lVfrna  
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  Receivables: confirmation 1P6~IZVN  
  应收帐款:确认 <KJ18/  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties F*Qw%  
  存货:数量,减值,第三方持有存货的确认 L5U>`lx6$  
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  Payables: supplier statement reconciliation, confirmation !rrjA$P<v  
  应付帐款:供应商的申明一致,确认 D@\97t+  
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  Bank and cash: bank confirmation h#;yA"j1&  
  银行存款和现金:银行的确认 +K+ == mO&  
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  Auditing sampling _&yQW&vH#  
  审计抽样 ay4|N!ExO  
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5.Review 9#_49euy|P  
  复核 dU+1@_  
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  Subsequent events 1tg   
  随后发生的事件 4CNK ]2  
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  Going concern :<nL9y jt  
  持续关注 8lbNw_U  
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  Management representations ^QXUiXzl  
  与管理层的交涉沟通 >o(*jZ  
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  Audit finalization and the final review: unadjusted differences M8 ++JI  
  审核定稿和最后审查:未经调整的差异 &0Nd9%>  
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  6. Reporting .llAiv  
  报告 C10A$=!  
学会计论坛bbs.xuekuaiji.com k9Yr&8B  
  Appendix MLL2V`vBT  
  附录 oq;}q  
  Audit procedure @ /c{gD  
  审计程序 AvH/Q_-b  
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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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