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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 q 3JoU/Sf  
*5]fjh{  
  Materiality, true and fair presentation, reasonable assurance b+yoD  
  物质性,真实公平的描述,合理的保证 %h 6?/  
! L:!X88  
  Appointment, removal and resignation of auditors qPuxYU  
  审计人员的的任命、免职和辞职 tiSN amvG1  
sh[Yu  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {EGiGwpf  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EMzJJe{Cv  
> n Y<J  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _ $PZID  
  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 S9J<3 =  
frbKi _1  
  Engagement letter #P= rP=  
  约定书(委托书) 5t#+UR  
CdlE"Ye  
  2. Planning and risk assessment o $oW-U  
  规划和风险评估 z g+78  
qEPvV  
  General principles p;`jmF   
  一般原则 {ER! 0w/  
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  Plan and perform audits with an attitude of professional skepticism &!]$#  
  持专业的怀疑态度计划和执行审计工作 a_4Ny  
)Q9m,/F  
  Audit risks = inherent risk ×control risk ×detection risk \.2?951}  
  审计风险=内在风险×控制风险×检查风险 :&}(?=<R}L  
W_9-JM(r  
  Risk-based approach \~d|MP}"F:  
  基于风险的办法 wv<D%nF2|  
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  Understanding the entity and knowledge of the business I!&|L0Qq  
  了解商业的实质和知识 kLQPa[u4  
/R^Moj<  
  Assessing the risks of material misstatement and fraud ;E>5<[aa  
  评估材料错报和舞弊的风险 uQazUFw  
]c]rIOTN  
  Materiality (level), tolerable error _"SE^_&c  
  重要性(级别),可容忍误差 ne] |\]  
oGx OJyD  
  Analytical procedures `G&W%CHB  
  分析程序 Q( .d!CQ>  
CdgZq\  
  Planning an audit %l%5Q;t  
  规划审计工作 vJVL%,7  
BM!\U 6  
  Audit documentation: working papers ~Z!!wDHS  
  审计文件:工作底稿 |E-/b6G  
MO&QR-OY  
  The work of others \.y|=Ql_u  
  其他机构的文件 =)vmX0vL  
k v1q \  
  Rely on the work of experts 6Ae<W7  
  依靠专家的工作 RX8$&z  
MEMD8:['  
  Rely on the work of internal audit a c"Pn? q  
  依靠内部审计工作 j9Ptd$Uj  
=G3O7\KmH  
  3. Internal control  98eiYh  
  内部控制 Wm$( b2t  
90L ,.  
  The evaluation of internal control systems ["|AD,$%  
  对内部控制系统的评估 q+f]E&':  
6I GUp  
  Tests of control 5 !u.w  
  控制测试 5_Yl!=  
__r]@hY   
  Substantive procedures (time, nature, extent) BV,P;T0"D  
  实质性程序(时间,性质,程度) </F@ 5*  
;> **+ezF  
  Transaction cycles: revenue, purchases, inventory, etc. Ab`mID:  
  交易周期:收入,采购,库存等。 .}>d[},F  
)j(13faW|  
yE[ -@3v  
  4.Audit evidence hNs97 0i  
  审计证据 :=vB|Ch:~  
JF!?i6V  
  Obtain sufficient, appropriate audit evidence H~E(~fl  
  获取足够、适当的审计证据 {WUW.(^]G  
@r4ZN6Wn  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Bf!i(gM  
  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 !c-Ie~GIT  
ktLXL;~X  
  The audit of specific items <Z5ak4P  
  审计的具体项目 hO^8CA,5  
6}^0/ 76^,  
  Receivables: confirmation k_%2Ok   
  应收帐款:确认 YfL|FsCh  
%"^$$$6%  
  Inventory: counting, cut-off, confirmation of inventory held by third parties uU(G&:@  
  存货:数量,减值,第三方持有存货的确认 \hN\px  
Jcf'Zw"\  
  Payables: supplier statement reconciliation, confirmation 1];rW`Bw  
  应付帐款:供应商的申明一致,确认 lxoc.KDtR  
aiVd^(  
  Bank and cash: bank confirmation nB" r<?n<  
  银行存款和现金:银行的确认 {wMw$Fvf  
oT2h'gu")  
  Auditing sampling # D"TY-$.=  
  审计抽样 |S48xsFvq  
1~:7W  
5.Review h<H.8.o  
  复核 iTsmUq<b]l  
y~'F9E! i  
  Subsequent events eq.K77El{J  
  随后发生的事件 N^7Qn*qt[  
Awl4*J~  
qS<a5`EA  
a@`15O:  
Sx)b~*  
  Going concern fkE4 [X7f  
  持续关注 ~ qQSt%  
cPA-EH  
  Management representations [uK*=K/v  
  与管理层的交涉沟通 wY|&qX,  
IJHNb_Cku  
  Audit finalization and the final review: unadjusted differences 0,+RF "R  
  审核定稿和最后审查:未经调整的差异 V5sH:A7GJ  
xCwd*lsM  
*0zdI<Oe  
  6. Reporting \Z9+U:n  
  报告 JU+Uzp   
学会计论坛bbs.xuekuaiji.com e! V`cg0  
  Appendix ~]f+   
  附录 OAPR wOQ^=  
  Audit procedure :0 G "EM4  
  审计程序 %!%G\nv  
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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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