论坛风格切换切换到宽版
  • 3152阅读
  • 3回复

[专业英语]注会审计英语试题 [复制链接]

上一主题 下一主题
离线weiyun3057
 
发帖
441
学分
3328
经验
67
精华
18
金币
25
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 ~/NKw:  
IcP)FB 4  
  Materiality, true and fair presentation, reasonable assurance G 6VF>2  
  物质性,真实公平的描述,合理的保证 (%iRaw7hp  
AE: Z+rM*  
  Appointment, removal and resignation of auditors 7\_o.(g#-  
  审计人员的的任命、免职和辞职 T|&[7%F3"  
fA'qd.{f^  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8eA+d5k\.  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VxP&j0M >  
Q 4CjA3  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +% /s*EC'w  
  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 U$oduY#  
%h1N3\y9i(  
  Engagement letter Ehz o05/!  
  约定书(委托书)  zYXV;  
b o.(zAz  
  2. Planning and risk assessment =4GSg1Biy  
  规划和风险评估 Y`+=p@2O2o  
e\O/H<  
  General principles .xf<=ep  
  一般原则 I H$0)g;s  
3+ >G#W~  
  Plan and perform audits with an attitude of professional skepticism 1[_mEtM:]B  
  持专业的怀疑态度计划和执行审计工作 V"cKJ;s  
IwGqf.!.>  
  Audit risks = inherent risk ×control risk ×detection risk s  {^yj  
  审计风险=内在风险×控制风险×检查风险 nRd )++  
tx?dIy;  
  Risk-based approach hdTzCfeZ5@  
  基于风险的办法 t1E[uu,V8  
.^J2.>.  
  Understanding the entity and knowledge of the business ?UM*Xah  
  了解商业的实质和知识 ^ 9!!;)  
~>9_(L  
  Assessing the risks of material misstatement and fraud "~TA SX_?  
  评估材料错报和舞弊的风险 j*xV!DqC  
>u9 Nz0?j  
  Materiality (level), tolerable error cqxVAzb  
  重要性(级别),可容忍误差 S/;bU :  
fnx-s{c?  
  Analytical procedures ! 8`3GX:B_  
  分析程序 = k\J<  
" R xP^l  
  Planning an audit T LehdZ>^  
  规划审计工作 8Lw B B  
<\?wAjc,  
  Audit documentation: working papers G "P4-  
  审计文件:工作底稿 fNGZo  
-G6U$  
  The work of others \"hJCP?,  
  其他机构的文件 G:g69=x y  
O12eH  
  Rely on the work of experts 1 }~(Yj@f%  
  依靠专家的工作 =B. F;4 0  
.F+@B\A<  
  Rely on the work of internal audit B=|cS;bM$3  
  依靠内部审计工作 e{Z &d  
}1IpON  
  3. Internal control m,fAeln  
  内部控制 Jmx Ko+-  
86nN"!{l:  
  The evaluation of internal control systems H#ClIh?'b  
  对内部控制系统的评估 kQ]$%Lk[  
v+9 9 -.  
  Tests of control cu+FM  
  控制测试 ~i 7^P9  
37}D9:#5C  
  Substantive procedures (time, nature, extent) [=~p e|8:  
  实质性程序(时间,性质,程度) 6Aocm R0D'  
Y`?-VaY  
  Transaction cycles: revenue, purchases, inventory, etc. J=/5}u_gw  
  交易周期:收入,采购,库存等。 $\9~)Rq6  
y( y8+ZT  
s&j-\bOic9  
  4.Audit evidence $ `7^+8vHV  
  审计证据 7g3 >jh  
Ci rZ+o  
  Obtain sufficient, appropriate audit evidence 0Fu~%~#E$  
  获取足够、适当的审计证据 8_N]e'WUh  
Y".RPiTL  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r(9~$_(vK  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 u{L!n$D7  
3do)Vg4  
  The audit of specific items Ha)ANAD  
  审计的具体项目 n?V+dC=F}  
K #.  
  Receivables: confirmation 7%sdtunf`  
  应收帐款:确认 /&4U6a  
0]4(:(B  
  Inventory: counting, cut-off, confirmation of inventory held by third parties }\C-} Q  
  存货:数量,减值,第三方持有存货的确认 Wl}&?v &@  
mkR2i>  
  Payables: supplier statement reconciliation, confirmation 8U_{|]M  
  应付帐款:供应商的申明一致,确认 =G]@+e  
/t(C>$ }p  
  Bank and cash: bank confirmation t%8d-+$  
  银行存款和现金:银行的确认 I|Gp$ uq _  
,~._}E&9I  
  Auditing sampling Sf8{h|71  
  审计抽样 A@Dw<.&_I  
<m'ow  
5.Review !kC* g  
  复核 4ni3kmvX  
GA Am0;  
  Subsequent events +zs4a96[  
  随后发生的事件 HJY2#lSha6  
b6*!ACY  
LCQE_}Mh  
Qa.u Mq  
(P`3 @H  
  Going concern N 8-oY$*  
  持续关注 F;>!&[h}G  
9VbOQ{8  
  Management representations & GreN  
  与管理层的交涉沟通 x|vqNZ\ F  
 O]m+u  
  Audit finalization and the final review: unadjusted differences Ot`VR&}  
  审核定稿和最后审查:未经调整的差异 =lpQnj"  
12+>5BA  
/:FOPPs  
  6. Reporting BXyo  
  报告 8}(]]ayl  
学会计论坛bbs.xuekuaiji.com % $DI^yS  
  Appendix !Xph_SQ!B=  
  附录 l(Q?rwI8Y  
  Audit procedure b3VS\[p  
  审计程序 C/-63O_  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线545004760

发帖
67
学分
6
经验
86
精华
0
金币
0
只看该作者 1楼 发表于: 2012-06-26
离线华落无痕

发帖
15
学分
30
经验
5
精华
0
金币
0
只看该作者 2楼 发表于: 2012-06-26
还有英语啊 ……
离线leandra

发帖
7
学分
3
经验
27
精华
0
金币
0
只看该作者 3楼 发表于: 2013-08-05
马克
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个