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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++ iR  
',H$ zA?i  
  Materiality, true and fair presentation, reasonable assurance 5h|m 4)$  
  物质性,真实公平的描述,合理的保证 Z'}(t,  
*bxJ) 9B  
  Appointment, removal and resignation of auditors TI[UX16Tz1  
  审计人员的的任命、免职和辞职 # NN"(I  
xjK_zO*dLq  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P"bknXL  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7edPH3  
&8Jg9#  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iJZ|[jEDV  
  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 Kl aZZJ  
[<Os~bfOv  
  Engagement letter NlF0\+h  
  约定书(委托书) 2B9 i R  
=CKuiO.j  
  2. Planning and risk assessment #6N+5Yx_[  
  规划和风险评估 'wz\tT^  
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  General principles 0;FqX*  
  一般原则 pM&]&Nk  
Tf#2"(!  
  Plan and perform audits with an attitude of professional skepticism 97(Xu=tX  
  持专业的怀疑态度计划和执行审计工作 dSe8vA!)  
$"sq4@N  
  Audit risks = inherent risk ×control risk ×detection risk fou_/Nrue  
  审计风险=内在风险×控制风险×检查风险 2JiAd*WK  
p<=(GY-  
  Risk-based approach z/ Ns5  
  基于风险的办法 .# 6n  
MegE--h  
  Understanding the entity and knowledge of the business @e! Zc3  
  了解商业的实质和知识 't|Un G  
r=~WMDCz@  
  Assessing the risks of material misstatement and fraud IpWy)B>Fl3  
  评估材料错报和舞弊的风险 1p7cv~#95  
Pt6hGSo.  
  Materiality (level), tolerable error Ml8 YyF/~  
  重要性(级别),可容忍误差 %@}o'=[  
*xE"8pN/  
  Analytical procedures (C`FicY  
  分析程序 .D8~)ZWN  
lAdDu  
  Planning an audit bA@ /B'  
  规划审计工作 +}_Pf{MW  
#XTY7,@ P  
  Audit documentation: working papers _tWJXv~;  
  审计文件:工作底稿 .FIt.XPzv  
_0'm4?"  
  The work of others _PXG AS  
  其他机构的文件 yZYK wKG  
(jU/Wj!q  
  Rely on the work of experts 1)TK01R8  
  依靠专家的工作 vkd[: CC  
Guk.,}9  
  Rely on the work of internal audit <^lJr82  
  依靠内部审计工作 -O|&c9W.O  
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  3. Internal control Ts|--,  
  内部控制 !p }`kG  
51I|0 ly  
  The evaluation of internal control systems @S`$C  
  对内部控制系统的评估 [Q4_WKI0T  
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  Tests of control 0:Ar| to$m  
  控制测试 2R^O,Vu*W  
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  Substantive procedures (time, nature, extent) P! kw;x  
  实质性程序(时间,性质,程度) CzYGq  
=%!e(N'p  
  Transaction cycles: revenue, purchases, inventory, etc. <,\ `Psa)N  
  交易周期:收入,采购,库存等。 uxWFM $  
q5Fs)B  
Lj}>Xy(7<  
  4.Audit evidence C>.e+V+':  
  审计证据 <0CzB"Ap  
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  Obtain sufficient, appropriate audit evidence Ls&+XlrX8  
  获取足够、适当的审计证据 G+0> <,S  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations  s[3 e =N  
  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 led))qd@V-  
vt//)*(.$  
  The audit of specific items m23+kj)+VY  
  审计的具体项目 rJ'/\Hh5P  
{3VZ3i  
  Receivables: confirmation ).LTts7c  
  应收帐款:确认 Rj^7#,993  
W+_RhJ  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Jlp<koy  
  存货:数量,减值,第三方持有存货的确认 !<&m]K  
j`O7=-  
  Payables: supplier statement reconciliation, confirmation x<)G( Xe*  
  应付帐款:供应商的申明一致,确认 ;x-(kIiE  
2K;#Evn'j  
  Bank and cash: bank confirmation P''X_1oMC  
  银行存款和现金:银行的确认 !=3Rg-'d1  
>&OUGu|  
  Auditing sampling  {@gAv!  
  审计抽样 d{f@K71*  
u_PuqRcs  
5.Review Br}h/!NU/  
  复核 J{`eLmTu  
|g%mP1O  
  Subsequent events Y2C9(Zk U  
  随后发生的事件 X APYpBgm  
n"6;\  
{Hl[C]25X  
[*)Z!)  
.x!T+`l>8I  
  Going concern P-CB;\  
  持续关注 n 6{2]&sd  
w1r$='*I  
  Management representations \ p4*$  
  与管理层的交涉沟通 Jic}+X*0  
LvJGvj  
  Audit finalization and the final review: unadjusted differences l ?/Y  
  审核定稿和最后审查:未经调整的差异 z% 1{  
f6!D L<  
,m^;& &  
  6. Reporting ME^ , '&  
  报告 ][d,l\gu+s  
学会计论坛bbs.xuekuaiji.com ; dd Q/  
  Appendix Gs dnf 7  
  附录 n,j$D62[  
  Audit procedure _n"Ae?TP  
  审计程序 S:q$?$  
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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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