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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 =$T[  
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  Materiality, true and fair presentation, reasonable assurance y3bL\d1  
  物质性,真实公平的描述,合理的保证 Fu% n8  
4q?R3 \e;  
  Appointment, removal and resignation of auditors >>M7#hmt  
  审计人员的的任命、免职和辞职 |+Z-'k~Q  
wod(P73?  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9yu# G7  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b?<@  
- ~*kAh  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vbtjPse  
  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 R?dMM  
V2:S 9vO'  
  Engagement letter &x4*YM h  
  约定书(委托书) `Gx 5=Bm;  
iG"1~/U  
  2. Planning and risk assessment 9JeT1\VvHY  
  规划和风险评估 *g9VI;X  
a/rQ@c>  
  General principles oW>e.}d!  
  一般原则 ZTj!ti;5  
7#*`7 K'P!  
  Plan and perform audits with an attitude of professional skepticism WpMm%G~'4t  
  持专业的怀疑态度计划和执行审计工作 DYrci?8Ith  
7.+vp@+  
  Audit risks = inherent risk ×control risk ×detection risk x]608I T  
  审计风险=内在风险×控制风险×检查风险 iQgr8[ SFf  
\5a;_N[Ed  
  Risk-based approach p  S|  
  基于风险的办法 .3wx}!:*|  
B7S)L#l_\  
  Understanding the entity and knowledge of the business dZddo z_  
  了解商业的实质和知识 hVCxwTg^X  
]<9o>#3  
  Assessing the risks of material misstatement and fraud X@/wsW(kM\  
  评估材料错报和舞弊的风险 31F^38  
H2+V1J=  
  Materiality (level), tolerable error B"`86qc  
  重要性(级别),可容忍误差 \_)mWK,h  
zs'Jgm.v  
  Analytical procedures <W^>:!?w  
  分析程序 oHF,k  
l=a< =i  
  Planning an audit  {+gK\Nz  
  规划审计工作 gEmsPk,  
7{VN27Fa_  
  Audit documentation: working papers :#UA!| nV  
  审计文件:工作底稿 @# . a5  
I] Z"?T  
  The work of others Z5*O\kJv  
  其他机构的文件 ++!0r['+ >  
D+h`Z]"|  
  Rely on the work of experts Bi0&F1 ZC!  
  依靠专家的工作 3=0b  
LX(`@-<DH  
  Rely on the work of internal audit yATXN>]l  
  依靠内部审计工作 WpkCF p  
Re1}aLd  
  3. Internal control !F2JT@6  
  内部控制 H.O&seY  
j,1cb,}=^  
  The evaluation of internal control systems |9)y<}c5oM  
  对内部控制系统的评估 &}0#(Fa`  
!1 <>][F  
  Tests of control n ,@ ge  
  控制测试 DRRy5+,I  
)-i(%;,*e  
  Substantive procedures (time, nature, extent) "&\]1A}Z-x  
  实质性程序(时间,性质,程度) Xx^v%[!`+  
WVx^}_FD0  
  Transaction cycles: revenue, purchases, inventory, etc.  (cp$poo  
  交易周期:收入,采购,库存等。 I=k`VId:  
i}C%`1+(  
)<T2J0*  
  4.Audit evidence WmblY2  
  审计证据 Nu><r  
.0dx@Sbv  
  Obtain sufficient, appropriate audit evidence i>=y3x"  
  获取足够、适当的审计证据 1R#1Fy%  
* [b~2  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |+1k7S  ,  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 v5L#H=P  
*{=q:E$  
  The audit of specific items 9hhYyqGsO  
  审计的具体项目 { dvsZJj  
"ZG2olOqLI  
  Receivables: confirmation _!o0bYD  
  应收帐款:确认 Lnl-han%  
iv6bXV'N  
  Inventory: counting, cut-off, confirmation of inventory held by third parties x' 3kHw  
  存货:数量,减值,第三方持有存货的确认 l R^W*w4y  
aY %{?8PsB  
  Payables: supplier statement reconciliation, confirmation i6k~j%0m  
  应付帐款:供应商的申明一致,确认 c`#4}$  
(U*Zz+ R   
  Bank and cash: bank confirmation -M-y*P)  
  银行存款和现金:银行的确认 9YwS"~Q =w  
]iaQD _'\  
  Auditing sampling DjiWg(X  
  审计抽样 I! ~3xZ   
D!bi>]Yd  
5.Review buxyZV@1  
  复核 l i2/"~l  
?MJ5GVeH  
  Subsequent events s1zkkLw`*  
  随后发生的事件 ,.,Y{CP  
d)v!U+-|'  
H&0S  
Cx8  H  
/O$)m[  
  Going concern 62>/0_m5  
  持续关注 L%f$ &  
4cAx9bqA  
  Management representations PML84*K -  
  与管理层的交涉沟通 bpfSe  
~#iAW@  
  Audit finalization and the final review: unadjusted differences jHc/ EZB  
  审核定稿和最后审查:未经调整的差异 21\?FQrz  
#M8>)oc  
E>qehs,g  
  6. Reporting -257g;  
  报告 i$4lBy_2  
学会计论坛bbs.xuekuaiji.com i-&"1D[&  
  Appendix "'6R|<u=:  
  附录 $I90KQB\_  
  Audit procedure /Pa<I^-#  
  审计程序 ZRCUM"R_  
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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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