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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 XQ<2(}]4  
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  Materiality, true and fair presentation, reasonable assurance 2C %{A  
  物质性,真实公平的描述,合理的保证 J[ UL f7:  
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  Appointment, removal and resignation of auditors x!q$`zF\\  
  审计人员的的任命、免职和辞职 GljxYH"]#  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WZRrqrjq  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O@3EJkv  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mqk~Pno|<  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 v|jBRKU99  
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  Engagement letter ReP7c3D>p  
  约定书(委托书) _U$d.B'*)z  
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  2. Planning and risk assessment Iq_cs '  
  规划和风险评估 kAf:_0?6  
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  General principles DI9x] CR  
  一般原则 /g'F+{v  
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  Plan and perform audits with an attitude of professional skepticism ]BCH9%zLj  
  持专业的怀疑态度计划和执行审计工作 g`gH]W FcG  
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  Audit risks = inherent risk ×control risk ×detection risk J}KATpHs  
  审计风险=内在风险×控制风险×检查风险 1d|+7  
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  Risk-based approach ;04 doub  
  基于风险的办法 >t?;*K\x"  
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  Understanding the entity and knowledge of the business rj QV;kX>  
  了解商业的实质和知识 }9>W41  
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  Assessing the risks of material misstatement and fraud +WK!}xZR  
  评估材料错报和舞弊的风险 . 5|wy<  
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  Materiality (level), tolerable error  {k}S!T  
  重要性(级别),可容忍误差 +K;(H']Z<-  
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  Analytical procedures MH`f!%c  
  分析程序 @xB"9s  
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  Planning an audit +Ld4 e]  
  规划审计工作 O|#^&d  
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  Audit documentation: working papers S!2M?}LU  
  审计文件:工作底稿 lEAN Nu  
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  The work of others jUZ84Gm{  
  其他机构的文件 xg/3*rL  
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  Rely on the work of experts %-i2MK'A  
  依靠专家的工作 {*`qL0u]^  
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  Rely on the work of internal audit 8"LvkN/v^  
  依靠内部审计工作 U=QV^I Qm  
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  3. Internal control F.?^ko9d  
  内部控制 l^%Ez?-:s  
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  The evaluation of internal control systems 7z)Hq./3@  
  对内部控制系统的评估 X&TTw/J!^  
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  Tests of control ON~SZa  
  控制测试 6^s=25>p  
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  Substantive procedures (time, nature, extent) &o= #P2Qd  
  实质性程序(时间,性质,程度) ]P<u^ `{*  
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  Transaction cycles: revenue, purchases, inventory, etc. YbND2 i  
  交易周期:收入,采购,库存等。 g599Lc&  
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  4.Audit evidence D1;H,  
  审计证据 =m:xf&r#  
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  Obtain sufficient, appropriate audit evidence "e0$/WQ6J  
  获取足够、适当的审计证据 c-z ,}`  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /w^}(IJ4  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ZC@ 33Q(  
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  The audit of specific items y>3Zh5=  
  审计的具体项目 %]h5\%@w  
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  Receivables: confirmation 93$'PwWgiF  
  应收帐款:确认 0WaC.C+2i  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties (y[+s?;WyB  
  存货:数量,减值,第三方持有存货的确认 G<#9`  
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  Payables: supplier statement reconciliation, confirmation P B_ +:S^8  
  应付帐款:供应商的申明一致,确认 L%}k.)yev  
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  Bank and cash: bank confirmation y>_lxLhmO#  
  银行存款和现金:银行的确认 SpU+y|\[0  
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  Auditing sampling @#hd8_)A.  
  审计抽样 'X d_8.  
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5.Review +3dWnBg?  
  复核 Q0K2md_%x  
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  Subsequent events T!0o(Pp<  
  随后发生的事件 }><Vc ouJ[  
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  Going concern VNBf2 Va  
  持续关注  S<#>g s4  
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  Management representations M{cF14cQ  
  与管理层的交涉沟通 d]{wZ#x  
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  Audit finalization and the final review: unadjusted differences XP'<\  
  审核定稿和最后审查:未经调整的差异 o@*eC L=  
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  6. Reporting ^aYlu0Wm  
  报告 }'L7<_  
学会计论坛bbs.xuekuaiji.com yB0xa%  
  Appendix "HX,RJ @^K  
  附录 }Q&zYC]d  
  Audit procedure 44C"Pl E u  
  审计程序 h+=xG|1R[5  
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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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