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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 .vW~(ZuD  
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  Materiality, true and fair presentation, reasonable assurance ~HYP:6f  
  物质性,真实公平的描述,合理的保证 %x927I>  
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  Appointment, removal and resignation of auditors xJ"Zg]d{  
  审计人员的的任命、免职和辞职 25ayYO%PTc  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i;xg[e8.  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 JxLH]1b  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <oXsn.'\  
  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  *$cp"  
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  Engagement letter I2W2B3D` c  
  约定书(委托书) 'I<j`)4`d  
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  2. Planning and risk assessment DY07?x7  
  规划和风险评估 )_Oc=/c|f  
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  General principles 7S1!|*/ I  
  一般原则 U3V<ITZI8t  
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  Plan and perform audits with an attitude of professional skepticism c|.: J]  
  持专业的怀疑态度计划和执行审计工作 YpKa i3 B  
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  Audit risks = inherent risk ×control risk ×detection risk ZH}NlEn  
  审计风险=内在风险×控制风险×检查风险 > Qtyw.n  
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  Risk-based approach )m'_>-`^:  
  基于风险的办法 ua[\npz5  
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  Understanding the entity and knowledge of the business X<QE]RZ  
  了解商业的实质和知识 r{TNPa6!  
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  Assessing the risks of material misstatement and fraud  \1MDCP9:  
  评估材料错报和舞弊的风险 K$]QzPXS  
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  Materiality (level), tolerable error P X0#X=$  
  重要性(级别),可容忍误差 -J30g\  
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  Analytical procedures C\; 8l}t  
  分析程序 >'jM8=o*Ax  
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  Planning an audit "pPNlV]UA^  
  规划审计工作 d J!o/y6  
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  Audit documentation: working papers c[y8"M5  
  审计文件:工作底稿 :L[6a>"neE  
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  The work of others D1n2Z :9  
  其他机构的文件 :kVV.a#g  
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  Rely on the work of experts bS'r}  
  依靠专家的工作 uUe\[-~  
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  Rely on the work of internal audit GWVdNYpmr  
  依靠内部审计工作 d<Os TA  
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  3. Internal control qL P +@wbJ  
  内部控制 qck/b  
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  The evaluation of internal control systems 3DHm9n+/:  
  对内部控制系统的评估 m?j!0>  
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  Tests of control $Y`aS^IW  
  控制测试 K_5&_P1  
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  Substantive procedures (time, nature, extent) E5(Y*m!  
  实质性程序(时间,性质,程度) Wj:QC<5 v  
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  Transaction cycles: revenue, purchases, inventory, etc. 8j'*IRj*q  
  交易周期:收入,采购,库存等。 O0~d6Ba   
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  4.Audit evidence 95Qz1*TR  
  审计证据 4I-p/&Q  
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  Obtain sufficient, appropriate audit evidence g#4gGhI  
  获取足够、适当的审计证据 #CPPdU$  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /;rN/ot2o  
  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 h)rf6*hw  
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  The audit of specific items J,O@T)S@  
  审计的具体项目 .A\\v6@  
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  Receivables: confirmation Xa@wN/"F  
  应收帐款:确认 :\U3bkv+  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties ~vGtNMQg  
  存货:数量,减值,第三方持有存货的确认 /6?plt&CA  
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  Payables: supplier statement reconciliation, confirmation 0 s|LK  
  应付帐款:供应商的申明一致,确认 QYgN39gp  
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  Bank and cash: bank confirmation Pm^N0L9?q  
  银行存款和现金:银行的确认 !B lk=L+p  
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  Auditing sampling } 4]<P  
  审计抽样 (nD$%/uK'  
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5.Review Sx)Il~ x  
  复核 qffSq](D .  
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  Subsequent events Zd U{`>v  
  随后发生的事件 66<\i ltUQ  
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  Going concern  - 1  
  持续关注 y,?G75wij  
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  Management representations uq4s bkP  
  与管理层的交涉沟通 4E-A@FR  
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  Audit finalization and the final review: unadjusted differences SMO%sZ]  
  审核定稿和最后审查:未经调整的差异 Gd-.E7CH!  
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  6. Reporting fG2&/42 J  
  报告 "&#W Mi  
学会计论坛bbs.xuekuaiji.com n& m?BuG  
  Appendix 5@D7/$bLp  
  附录 :{s%=\k {d  
  Audit procedure "qTC(F9N$.  
  审计程序 cNo4UZvr  
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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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