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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 vG_v89t!ex  
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  Materiality, true and fair presentation, reasonable assurance V >uW|6  
  物质性,真实公平的描述,合理的保证 NE%yv,B  
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  Appointment, removal and resignation of auditors {ro!OuA  
  审计人员的的任命、免职和辞职 Ci9wF (<k  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @=#s~ 3  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8 Y~T$Yj^  
C^=gZ 6m  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <\>ak7m  
  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 |b~g^4  
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  Engagement letter WJ4UJdf'  
  约定书(委托书) {#M{~  
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  2. Planning and risk assessment `[:1!I.}-  
  规划和风险评估 )bU")  
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  General principles 9l_?n@   
  一般原则 zp-~'kIJ  
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  Plan and perform audits with an attitude of professional skepticism $hp?5K M  
  持专业的怀疑态度计划和执行审计工作 s^R2jueR  
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  Audit risks = inherent risk ×control risk ×detection risk d]~1.i  
  审计风险=内在风险×控制风险×检查风险 Wc;D{p?Lb  
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  Risk-based approach X&oy.Roo  
  基于风险的办法 t\d;}@bl  
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  Understanding the entity and knowledge of the business pYUkd!K"  
  了解商业的实质和知识 3 Il/3\  
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  Assessing the risks of material misstatement and fraud 6-}e-H  
  评估材料错报和舞弊的风险 t U= b~  
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  Materiality (level), tolerable error PH!B /D5G  
  重要性(级别),可容忍误差 x)Kh _ G  
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  Analytical procedures @Hdg-f>y]  
  分析程序 8vo7~6yy  
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  Planning an audit Nh/ArugP5P  
  规划审计工作 @7 HBXP  
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  Audit documentation: working papers QnLg P7Ft  
  审计文件:工作底稿 s(Bi& C\  
l 8us6  
  The work of others '6J$X-  
  其他机构的文件 <!XnUCtV  
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  Rely on the work of experts K :ptfD  
  依靠专家的工作 48rYs}  
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  Rely on the work of internal audit J uKaRR~  
  依靠内部审计工作 [;8fL  
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  3. Internal control GhA~PjZS  
  内部控制 Vzm7xl [  
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  The evaluation of internal control systems m|FONQ,@D  
  对内部控制系统的评估 IFoN<<7/2$  
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  Tests of control $:Z xb  
  控制测试 tO3B_zC  
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  Substantive procedures (time, nature, extent) iqP0=(^m  
  实质性程序(时间,性质,程度) W\Y 4%y}  
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  Transaction cycles: revenue, purchases, inventory, etc. 9 NSYrIQ"  
  交易周期:收入,采购,库存等。 }gaKO 5  
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  4.Audit evidence  PMZzzZ  
  审计证据 o7B+f  
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  Obtain sufficient, appropriate audit evidence rn*VL(Yd(  
  获取足够、适当的审计证据 hm k5 1  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WLFzLW=PD  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 rVmO/Y#Hx$  
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  The audit of specific items `o'sp9_3  
  审计的具体项目 KJZY.7  
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  Receivables: confirmation L6qA=b~iz  
  应收帐款:确认 jZ yh   
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 24l9/v'  
  存货:数量,减值,第三方持有存货的确认 G&Sg .<hn  
U?yXTMD  
  Payables: supplier statement reconciliation, confirmation n&&y\?n  
  应付帐款:供应商的申明一致,确认 :7*\|2z A  
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  Bank and cash: bank confirmation BtZm_SeA  
  银行存款和现金:银行的确认 'iK*#b8l  
CKgyv%T5m:  
  Auditing sampling vUA`V\  
  审计抽样 B)*%d7=x  
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5.Review d^>se'ya  
  复核 0Z(b/fdS  
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  Subsequent events qIp`'.#m  
  随后发生的事件 ]P^ +~  
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  Going concern qxh\umm+2  
  持续关注 I`1=VC]^8  
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  Management representations & 2^V<(19  
  与管理层的交涉沟通 af{K4:I  
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  Audit finalization and the final review: unadjusted differences #UIg<:  
  审核定稿和最后审查:未经调整的差异 so?1 lG  
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  6. Reporting Zx0c6d!B  
  报告 9G9lSj5>  
学会计论坛bbs.xuekuaiji.com aleI y}"  
  Appendix |n/id(R+  
  附录 %yVZ| d*Q  
  Audit procedure [g_@<?zg  
  审计程序 g!UM8I-$  
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离线545004760

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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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