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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 Jh/M}%@|  
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  Materiality, true and fair presentation, reasonable assurance {{#a%O  
  物质性,真实公平的描述,合理的保证 @[Jt~ v  
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  Appointment, removal and resignation of auditors y}H*p  
  审计人员的的任命、免职和辞职 CgPZvB[  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9-e[S3ziM  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <aQ; "O~   
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xN":2qy#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 `U?H^,FVA  
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  Engagement letter VNh,pQ(  
  约定书(委托书) Wy0a2Ve  
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  2. Planning and risk assessment D2wgSrY  
  规划和风险评估  C.TCDl  
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  General principles |SXMu_w  
  一般原则 (J) Rs`_  
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  Plan and perform audits with an attitude of professional skepticism b~jvmcr  
  持专业的怀疑态度计划和执行审计工作 C">=2OO  
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  Audit risks = inherent risk ×control risk ×detection risk &#EVE xL  
  审计风险=内在风险×控制风险×检查风险 ]FnrbQ|  
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  Risk-based approach /x"pj3  
  基于风险的办法 |@n{tog+-  
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  Understanding the entity and knowledge of the business a\ 2Myj  
  了解商业的实质和知识 F|3FvxA  
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  Assessing the risks of material misstatement and fraud Up2\X#6  
  评估材料错报和舞弊的风险 <)*g7   
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  Materiality (level), tolerable error 4~D>oNx4  
  重要性(级别),可容忍误差 g)G7 kB/<p  
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  Analytical procedures !`S%l1[Z  
  分析程序 (NWN&  
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  Planning an audit pQ2)M8 gf  
  规划审计工作 T4 , Zc  
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  Audit documentation: working papers QvQf@o  
  审计文件:工作底稿 $@f3=NJ4k  
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  The work of others 4lKbw4[a  
  其他机构的文件 .j4ziRa-  
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  Rely on the work of experts })u}PQ  
  依靠专家的工作 dfk TDG+  
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  Rely on the work of internal audit  $.]t1e7s  
  依靠内部审计工作 F vk: c-  
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  3. Internal control _!g NF=  
  内部控制 gkn/E}K#  
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  The evaluation of internal control systems *UxB`iA  
  对内部控制系统的评估 g~sNY|%  
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  Tests of control 9@EnmtR  
  控制测试 <T% hfW  
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  Substantive procedures (time, nature, extent) ,* vnt6C*  
  实质性程序(时间,性质,程度) 5dEO_1q %  
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  Transaction cycles: revenue, purchases, inventory, etc. vo<#sa^,j  
  交易周期:收入,采购,库存等。 xR6IXF>*  
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  4.Audit evidence -&$%m)wN  
  审计证据 # i=^WN<V  
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  Obtain sufficient, appropriate audit evidence 5GxM?%\  
  获取足够、适当的审计证据 D&d:>.~u  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s(9rBDoY(8  
  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 @Lv_\^2/}  
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  The audit of specific items aC]l({-0  
  审计的具体项目 G[-jZ  
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  Receivables: confirmation EUS]Se2  
  应收帐款:确认 Kqu7DZ+W  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties RtM.}wv;  
  存货:数量,减值,第三方持有存货的确认 IL"#TKKv  
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  Payables: supplier statement reconciliation, confirmation zate% y  
  应付帐款:供应商的申明一致,确认 ?6]ZQ\,  
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  Bank and cash: bank confirmation SLB iQd.  
  银行存款和现金:银行的确认 :Lzj'Ij  
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  Auditing sampling HUI!IOh  
  审计抽样 `8bp6}OD,  
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5.Review LMzYsXG*[  
  复核 &4iIzw`  
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  Subsequent events P.J}\;S T  
  随后发生的事件 bxHk0w  
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  Going concern y>1 8)8  
  持续关注 u[qtuM?&  
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  Management representations >Cc$ P  
  与管理层的交涉沟通 x;aZ&  
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  Audit finalization and the final review: unadjusted differences 9K(b Z {  
  审核定稿和最后审查:未经调整的差异 M$A!  
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  6. Reporting ' ]Y:gmM"  
  报告 |@|D''u>6  
学会计论坛bbs.xuekuaiji.com K_.x(Z(;4  
  Appendix ~epkRO="  
  附录 >s~`K^zS  
  Audit procedure M#|xj <p  
  审计程序 h UDEjW@S  
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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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