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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 Y/TlE?  
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  Materiality, true and fair presentation, reasonable assurance 5 v^yQ<70  
  物质性,真实公平的描述,合理的保证 7x]4`#u  
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  Appointment, removal and resignation of auditors HC {XX>F^  
  审计人员的的任命、免职和辞职 A|#`k{+ 1-  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fjo{av~]y  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Yw3oJf&  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z!d7&T}  
  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 $FH18  
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  Engagement letter |as!Ui/J/  
  约定书(委托书) .Hhhi  
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  2. Planning and risk assessment 2 gq$C"  
  规划和风险评估 %1 KbS [  
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  General principles )'4P.>!!aQ  
  一般原则 Zt -1h{7  
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  Plan and perform audits with an attitude of professional skepticism H?1x jY9sl  
  持专业的怀疑态度计划和执行审计工作  v7  
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  Audit risks = inherent risk ×control risk ×detection risk l@j.hTO<  
  审计风险=内在风险×控制风险×检查风险 D(W,yq~7uY  
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  Risk-based approach aIy*pmpD=  
  基于风险的办法 t9gfU5?  
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  Understanding the entity and knowledge of the business 2N#$X'8  
  了解商业的实质和知识 ?rVy2!  
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  Assessing the risks of material misstatement and fraud L(S'6z~_9  
  评估材料错报和舞弊的风险 wCs^J48=  
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  Materiality (level), tolerable error gyHHoZc3  
  重要性(级别),可容忍误差 A$0H .F>  
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  Analytical procedures <F7kh[L_x  
  分析程序 ~\p]~qQ\ K  
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  Planning an audit Kemw^48ts  
  规划审计工作 i!2TH~zl  
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  Audit documentation: working papers ' #NcZy  
  审计文件:工作底稿 +i ?S  
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  The work of others j| Wv7  
  其他机构的文件 5 hj  
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  Rely on the work of experts 8*SDiZ  
  依靠专家的工作 v`J*ixZ7t  
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  Rely on the work of internal audit zepop19  
  依靠内部审计工作 [L` ZE*z  
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  3. Internal control v$~QCtc  
  内部控制 `0H g y=  
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  The evaluation of internal control systems #1c]PX  
  对内部控制系统的评估 }<@j'Ok}.  
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  Tests of control q/3ziV d7p  
  控制测试 kh~'Cn "O  
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  Substantive procedures (time, nature, extent) c0c|z Ym  
  实质性程序(时间,性质,程度) d\MLOXnLq;  
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  Transaction cycles: revenue, purchases, inventory, etc. Vt^3iX{!  
  交易周期:收入,采购,库存等。 VUTacA Y>L  
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  4.Audit evidence waX>0e  
  审计证据 &uP~rEJl+  
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  Obtain sufficient, appropriate audit evidence gM>t0)mGK  
  获取足够、适当的审计证据 HCK|~k  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DU%w1+u  
  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 5vo.[^ty  
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  The audit of specific items kK 8itO  
  审计的具体项目 i'd2[A.7I  
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  Receivables: confirmation }(a+aHH  
  应收帐款:确认 qQ\Y/ }F  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ^@P1 JNe  
  存货:数量,减值,第三方持有存货的确认 pZ`|iLNl-  
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  Payables: supplier statement reconciliation, confirmation JvYPC  
  应付帐款:供应商的申明一致,确认 T5urZq*R  
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  Bank and cash: bank confirmation \tx bhWN  
  银行存款和现金:银行的确认 (mxT2"fC  
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  Auditing sampling Li*eGlId  
  审计抽样 ld$i+6|   
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5.Review ?!qY,9lhH  
  复核 'mI'dG  
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  Subsequent events G!4(BGx&  
  随后发生的事件 $/Aj1j`"9+  
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  Going concern + cb6??H  
  持续关注 tx?dIy;  
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  Management representations t1E[uu,V8  
  与管理层的交涉沟通 }68i[v9Njk  
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  Audit finalization and the final review: unadjusted differences TAjh"JJIV  
  审核定稿和最后审查:未经调整的差异 4Llo`K4  
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  6. Reporting  lRh9j l  
  报告 cqxVAzb  
学会计论坛bbs.xuekuaiji.com HF|oBX$_  
  Appendix fnx-s{c?  
  附录 ! 8`3GX:B_  
  Audit procedure ( 8_\^jJ  
  审计程序 8p[)MiC5W^  
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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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