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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 60~>f)vu  
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  Materiality, true and fair presentation, reasonable assurance ;aK !eD$  
  物质性,真实公平的描述,合理的保证 V.QzMF"o  
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  Appointment, removal and resignation of auditors SL\y\G aV  
  审计人员的的任命、免职和辞职 hzuMTKH9  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WVT5VJ7*  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 pJ$N@ID  
wp]7Lx?F  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k"^t?\Q%vI  
  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 C`th^dqBV  
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  Engagement letter 8T.5Mhx0jS  
  约定书(委托书) 6|9g4@Hy  
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  2. Planning and risk assessment $YGIN7_Gg  
  规划和风险评估 [>M*_1F  
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  General principles N9JgV,`  
  一般原则 :U-US|)(2  
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  Plan and perform audits with an attitude of professional skepticism Nvx)H(8F  
  持专业的怀疑态度计划和执行审计工作 X@h^T> ["  
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  Audit risks = inherent risk ×control risk ×detection risk kO,VayjT  
  审计风险=内在风险×控制风险×检查风险 {7Gx9(  
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  Risk-based approach vA "`0  
  基于风险的办法 w[,?- Xm  
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  Understanding the entity and knowledge of the business `3sy>GU?  
  了解商业的实质和知识 B=Zukg1G  
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  Assessing the risks of material misstatement and fraud sx-Hw4.a"  
  评估材料错报和舞弊的风险 2 *-ENW2  
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  Materiality (level), tolerable error uku}Mr"p  
  重要性(级别),可容忍误差 Ah"'hFY  
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  Analytical procedures 7i+!^Qj?y  
  分析程序 _86*.3fQG  
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  Planning an audit L&DF,fWsF&  
  规划审计工作 fZw9zqg  
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  Audit documentation: working papers 8=n9 hLhqo  
  审计文件:工作底稿 [ n0##/  
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  The work of others Hlt8al3  
  其他机构的文件 %eutfM-?6  
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  Rely on the work of experts [B"dH-r7  
  依靠专家的工作 OZ>)sL  
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  Rely on the work of internal audit >2|[EZ  
  依靠内部审计工作 4[LLnF--  
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  3. Internal control 5M<' A=  
  内部控制 x!"SD3r=4>  
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  The evaluation of internal control systems ,TKs/-_?  
  对内部控制系统的评估 `FzYvd"N  
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  Tests of control PkPDVv  
  控制测试 kb"_6,[Ms  
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  Substantive procedures (time, nature, extent) `?zg3GD_  
  实质性程序(时间,性质,程度) (b/A|hl  
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  Transaction cycles: revenue, purchases, inventory, etc. 0|fb< "  
  交易周期:收入,采购,库存等。 ~|y^\U@  
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  4.Audit evidence Z>(r9 R3{  
  审计证据 eK Z@ FEZ  
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  Obtain sufficient, appropriate audit evidence :mXGIRi  
  获取足够、适当的审计证据 b!'l\~`{i  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y*VQ]aJ  
  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 DU5:+" u3  
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  The audit of specific items h`wMi}q'D  
  审计的具体项目 qj~flw1:  
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  Receivables: confirmation h4hN1<ky\  
  应收帐款:确认 w/b>awI  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties B ~fSMB6h  
  存货:数量,减值,第三方持有存货的确认 :]P~.PD5,  
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  Payables: supplier statement reconciliation, confirmation hp bwZ  
  应付帐款:供应商的申明一致,确认 fD1?z"lo  
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  Bank and cash: bank confirmation H~A"C'P3#  
  银行存款和现金:银行的确认 d]tv'|E13  
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  Auditing sampling [##`U m  
  审计抽样 ,HFs.9#&B  
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5.Review  f~w>v  
  复核 &49u5&TiP  
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  Subsequent events 2 \^G['9  
  随后发生的事件 c |>=S)|  
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  Going concern ""co6qo#>  
  持续关注 kOw=c Gt  
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  Management representations DH 6q7"@  
  与管理层的交涉沟通 <f N; xIB  
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  Audit finalization and the final review: unadjusted differences `E@kFJ(<On  
  审核定稿和最后审查:未经调整的差异 Z&_y0W=t  
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  6. Reporting G6ayMw]OF  
  报告 O~V1Ywfq7^  
学会计论坛bbs.xuekuaiji.com QV7,G9  
  Appendix $@_{p*q  
  附录 #~L!pKM  
  Audit procedure JIzY,%`\  
  审计程序 !O|ql6^;  
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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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