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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 J6ShIPc  
CHit  
  Materiality, true and fair presentation, reasonable assurance u g"<\"  
  物质性,真实公平的描述,合理的保证 a[g|APZz  
!gHWYWu)!  
  Appointment, removal and resignation of auditors <@2# VG  
  审计人员的的任命、免职和辞职 u/'sdt  
b_Jq=Gk`  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H<}eoU.  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "|*Kf#  
>1G*ya)  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g+)\ /n|  
  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 `j}d=zZ  
otD?J= B  
  Engagement letter zN)\2  
  约定书(委托书) 8 {]Gh 0+  
O:tX0<6  
  2. Planning and risk assessment `lezJ (Xm  
  规划和风险评估 ]NV ]@*`tO  
+JS/Z5dl+}  
  General principles rE `}?d  
  一般原则 M.N~fSJ   
0uO=wOIhH  
  Plan and perform audits with an attitude of professional skepticism H&Y{jqua  
  持专业的怀疑态度计划和执行审计工作 cN lY=L  
EvQwGt1)P  
  Audit risks = inherent risk ×control risk ×detection risk I''R\B p  
  审计风险=内在风险×控制风险×检查风险 / &D$kxz  
Guw|00w,Q$  
  Risk-based approach 'F"Y?y:!  
  基于风险的办法 bTQa'y`3  
i6#]$B  
  Understanding the entity and knowledge of the business E+ 3yN\X(  
  了解商业的实质和知识 k+#l;<\2  
]Bd3d%  
  Assessing the risks of material misstatement and fraud #3yw   
  评估材料错报和舞弊的风险 l()MYuLNV  
! M&un*  
  Materiality (level), tolerable error 5YI/Ec  
  重要性(级别),可容忍误差 _ c ]3nzIr  
Gh[`q7B Q  
  Analytical procedures tb?F}MEe  
  分析程序 k;_KKvQ  
R=9~*9  
  Planning an audit ''OInfd?  
  规划审计工作 5Sjr6l3Vq8  
tG2OVRx8u  
  Audit documentation: working papers k3>ur>aW  
  审计文件:工作底稿 koEX4q  
3 E!<p  
  The work of others Jhsv2,8 {  
  其他机构的文件 =PFR{=F  
rH&r6Xv[  
  Rely on the work of experts cP@F #!2  
  依靠专家的工作 Vx6? @R  
l P$r   
  Rely on the work of internal audit 0Y piHoM  
  依靠内部审计工作 ]r6BLZ[%  
Ur([L&  
  3. Internal control { #1j"  
  内部控制 7}'A)C>J;  
&H4uvJ_<  
  The evaluation of internal control systems p37zz4  
  对内部控制系统的评估 oa &z/`@  
q]N?@l]  
  Tests of control v-;XyVx  
  控制测试 ?#*  
UGmuX:@y76  
  Substantive procedures (time, nature, extent) juCG?}di;  
  实质性程序(时间,性质,程度) r! .+XrYg  
UROj9CO v  
  Transaction cycles: revenue, purchases, inventory, etc. wAu[pWD'6;  
  交易周期:收入,采购,库存等。 g>!:U6K  
Z[k#AgC)  
lbB.*oQ  
  4.Audit evidence I>H;o{X#  
  审计证据 b@wBR9s  
aI={,\  
  Obtain sufficient, appropriate audit evidence %[Zqr;~l  
  获取足够、适当的审计证据 V/3 {^Fcr  
e|b~[|;*=  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "B9[cDM&  
  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 MjQ[^%lfL  
lk[G;=K:.  
  The audit of specific items !_U37Uj<m  
  审计的具体项目 :T7 ?  
){+[$@9  
  Receivables: confirmation F<yy>Wf  
  应收帐款:确认 VelB-vy&  
>P\h,1  
  Inventory: counting, cut-off, confirmation of inventory held by third parties OB?SkR  
  存货:数量,减值,第三方持有存货的确认 S9HBr  
R%b*EBZ  
  Payables: supplier statement reconciliation, confirmation -yC:?  
  应付帐款:供应商的申明一致,确认 CJ9cCtA  
1KTabj/C  
  Bank and cash: bank confirmation aJ :A%+1  
  银行存款和现金:银行的确认 |;A9A's  
6_R\l@a  
  Auditing sampling `E} p77  
  审计抽样 =PNdP  
_{6,.TN  
5.Review 01LZE,.  
  复核 i1qS ns  
p-5P as  
  Subsequent events FOCoiocPi  
  随后发生的事件 x7 "z(rKl  
i>Z|6 5  
cT-K@dg  
C9<4~IM w  
|H ^w>mk  
  Going concern j|VXC(6 P,  
  持续关注 ug^om{e-  
8To7c  
  Management representations #_.g2 Y  
  与管理层的交涉沟通  d?:`n 9`  
/ <JY:1|  
  Audit finalization and the final review: unadjusted differences j \2] M  
  审核定稿和最后审查:未经调整的差异 YF}9k  
O6y @G .+  
$d'CBsu|<  
  6. Reporting 0TTIaa$  
  报告 \s =QiPK  
学会计论坛bbs.xuekuaiji.com f5@.^hi[  
  Appendix luW <V>  
  附录 ("_Q  
  Audit procedure fd4;mc1T  
  审计程序 RK?jtb=&A  
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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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