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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 m Qj=-\p  
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  Materiality, true and fair presentation, reasonable assurance ieFl4hh[G  
  物质性,真实公平的描述,合理的保证 ]:P7}Kpb  
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  Appointment, removal and resignation of auditors vADiW~^Q^  
  审计人员的的任命、免职和辞职 S6TNu+2w4  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V' Gal`  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~HZdIPcC  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c0qp-=^&.  
  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 CKYg!\g(:  
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  Engagement letter O G`8::S  
  约定书(委托书) 8xAV[i  
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  2. Planning and risk assessment ?sf<cFF  
  规划和风险评估 KdkA@>L!;  
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  General principles -(qRC0V  
  一般原则 g 7\ =  
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  Plan and perform audits with an attitude of professional skepticism 2KlQ[z4Ir  
  持专业的怀疑态度计划和执行审计工作 |9CikLX)7  
/jY u-H+C  
  Audit risks = inherent risk ×control risk ×detection risk >STtX6h  
  审计风险=内在风险×控制风险×检查风险 <ql,@*Y  
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  Risk-based approach (}: s[cs  
  基于风险的办法 y&/IJst&aq  
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  Understanding the entity and knowledge of the business {]0e=#hw  
  了解商业的实质和知识 X8 nos  
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  Assessing the risks of material misstatement and fraud _BczR:D*  
  评估材料错报和舞弊的风险 s]arNaaA  
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  Materiality (level), tolerable error }qNc `8h  
  重要性(级别),可容忍误差 }E'0vf /  
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  Analytical procedures |=?#Xbxz  
  分析程序 <W4F`6`x  
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  Planning an audit }>A q<1%  
  规划审计工作 mk-{@$QJb  
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  Audit documentation: working papers ]c.w+<  
  审计文件:工作底稿 k3~9;Z  
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  The work of others uO?+vYAN  
  其他机构的文件 /%wS5IZ^  
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  Rely on the work of experts 18X@0e  
  依靠专家的工作 v}B%:1P4  
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  Rely on the work of internal audit k6G _c;V  
  依靠内部审计工作 FFHq':v  
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  3. Internal control O9=/\Kc  
  内部控制 h^M_yz-f  
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  The evaluation of internal control systems K1& QAXyP  
  对内部控制系统的评估 'h>uR|  
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  Tests of control *@U{[J  
  控制测试 dG\ wW@}J  
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  Substantive procedures (time, nature, extent) 7T~ M`$h  
  实质性程序(时间,性质,程度) 2*#|t: (c  
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  Transaction cycles: revenue, purchases, inventory, etc. HU3:6R&  
  交易周期:收入,采购,库存等。 N8<J'7%  
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  4.Audit evidence zWsr|= [  
  审计证据 Z8$}Rpo  
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  Obtain sufficient, appropriate audit evidence 7|rH9Bc{U  
  获取足够、适当的审计证据 4aW@c<-r?  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9shf y4?k  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *$f=`sj  
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  The audit of specific items >)><u4}  
  审计的具体项目 SZykG[  
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  Receivables: confirmation q z)2a2C  
  应收帐款:确认 RObnu*  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties p/H.bG!z  
  存货:数量,减值,第三方持有存货的确认   f XD+  
*}[\%u$ T  
  Payables: supplier statement reconciliation, confirmation fF Q|dE;cF  
  应付帐款:供应商的申明一致,确认 7"(!]+BW!O  
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  Bank and cash: bank confirmation _Q V=3UWP  
  银行存款和现金:银行的确认 9&mSF0q  
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  Auditing sampling c`6c)11K  
  审计抽样 [Nyt0l "z  
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5.Review G0FzXtu)q  
  复核 BK$y>= `  
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  Subsequent events j"W>fC/u  
  随后发生的事件 x*7@b8J  
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  Going concern rd < m:r  
  持续关注 )^(*B6;z5  
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  Management representations 4GYi'  
  与管理层的交涉沟通 |vI*S5kn6A  
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  Audit finalization and the final review: unadjusted differences r )|3MUj  
  审核定稿和最后审查:未经调整的差异 OL'Ito  
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  6. Reporting sXLW';Fz  
  报告 ' jciX]g  
学会计论坛bbs.xuekuaiji.com =SDex.ZK]  
  Appendix o3WOp80hz  
  附录 _&KqmQ8$7  
  Audit procedure ) u?f| D  
  审计程序 7iB!Uuc  
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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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