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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 xj(&EGY:  
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  Materiality, true and fair presentation, reasonable assurance 9J*m!-hOY  
  物质性,真实公平的描述,合理的保证 ^KmyB6Yg  
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  Appointment, removal and resignation of auditors ^qGH77#z  
  审计人员的的任命、免职和辞职 \3Ys8umKq  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (V}D  PA  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u J GYXlLE  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %=%jy  
  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 p\~ lPXK  
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  Engagement letter }fUV*U:3  
  约定书(委托书) -fn["R]  
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  2. Planning and risk assessment IKH#[jW'IB  
  规划和风险评估 ~%m-}Sxc  
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  General principles qK#\k@E  
  一般原则 _"Y;E  
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  Plan and perform audits with an attitude of professional skepticism Ju Kj  
  持专业的怀疑态度计划和执行审计工作 PKty'}KF  
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  Audit risks = inherent risk ×control risk ×detection risk Xb5n;=)  
  审计风险=内在风险×控制风险×检查风险 mq do@  
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  Risk-based approach kL{2az3"c  
  基于风险的办法 3;@t {rIin  
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  Understanding the entity and knowledge of the business +kmPQdO;*/  
  了解商业的实质和知识 32:q'   
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  Assessing the risks of material misstatement and fraud wqK>=Ri_  
  评估材料错报和舞弊的风险 P10`X&  
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  Materiality (level), tolerable error :;#Kg_bz  
  重要性(级别),可容忍误差 JIQS'r  
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  Analytical procedures *4dA(N\k"  
  分析程序 `b+f^6SJn  
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  Planning an audit 2(Vm0E  
  规划审计工作 : DCj2"  
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  Audit documentation: working papers It!PP1$   
  审计文件:工作底稿 j"7 z  
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  The work of others )UO:J7K  
  其他机构的文件 8yF15['  
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  Rely on the work of experts <U (gjX  
  依靠专家的工作 ?TLMoqmXM{  
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  Rely on the work of internal audit Ot`jjZ&  
  依靠内部审计工作 @q}.BcSg  
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  3. Internal control { %vX/Ek  
  内部控制 ~6Vs>E4G  
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  The evaluation of internal control systems s0~a5Ti3  
  对内部控制系统的评估 a]Bm0gdrO  
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  Tests of control =\eM -"r  
  控制测试 z AacX@  
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  Substantive procedures (time, nature, extent) :MV]OLRM  
  实质性程序(时间,性质,程度) 7  g8SK  
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  Transaction cycles: revenue, purchases, inventory, etc. 7%c9 nY  
  交易周期:收入,采购,库存等。 N4}j,{#  
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  4.Audit evidence - /]ro8V$  
  审计证据 >2_BL5<S  
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  Obtain sufficient, appropriate audit evidence ka0T|$ u(s  
  获取足够、适当的审计证据 >JkQ U e  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V7G?i\>  
  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 >k,bHGj?  
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  The audit of specific items &cV$8*2b^  
  审计的具体项目 cpF\^[D  
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  Receivables: confirmation -v'7;L0K  
  应收帐款:确认 UeIu -[R  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties >pW8K[  
  存货:数量,减值,第三方持有存货的确认 ( \{9W  
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  Payables: supplier statement reconciliation, confirmation ZSuUmCm  
  应付帐款:供应商的申明一致,确认 8p,q9Ey  
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  Bank and cash: bank confirmation >eQ;\j  
  银行存款和现金:银行的确认 iNUisl  
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  Auditing sampling BC ]^BKP  
  审计抽样 !@{_Qt1  
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5.Review 7Vr .&`l  
  复核 @>,3l;\Zh  
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  Subsequent events .+t{o [  
  随后发生的事件 {mY<R`Ee  
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  Going concern g dT3,8`#[  
  持续关注 S5*wUd*p#  
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  Management representations I& l1b>  
  与管理层的交涉沟通 aR6?+`6<  
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  Audit finalization and the final review: unadjusted differences r483"k(7  
  审核定稿和最后审查:未经调整的差异 i;;CU9`E2q  
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  6. Reporting '}dlVf  
  报告 vmK<_xbwd  
学会计论坛bbs.xuekuaiji.com $IX>o&S@|  
  Appendix W?mn8Y;{`  
  附录 tQ_;UQlX  
  Audit procedure 8+{WH/}y8  
  审计程序 ^)<>5.%1''  
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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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