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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 L2EQ 9i'[  
YMK ![ q-  
  Materiality, true and fair presentation, reasonable assurance FE,mUpHIR  
  物质性,真实公平的描述,合理的保证 Gvh"3|u ?z  
=IQ}Y_x r  
  Appointment, removal and resignation of auditors <anKw|  
  审计人员的的任命、免职和辞职 HSRO gBNI:  
! {G 0'   
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >|kD(}Axf  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8Ala31   
*. |%uf.  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fDqT7}L  
  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 YJ"D"QD  
Bz-jy.  
  Engagement letter |M5#jVXj  
  约定书(委托书) g:JSy  
e]88 4FP  
  2. Planning and risk assessment s*yl& El/  
  规划和风险评估 `{Q'iydU  
+8N6tw/&  
  General principles |H_WY #  
  一般原则 p5or"tK  
 0]c&K  
  Plan and perform audits with an attitude of professional skepticism s[0`  
  持专业的怀疑态度计划和执行审计工作 W>d)(  
FV "pJ  
  Audit risks = inherent risk ×control risk ×detection risk =NC??e{  
  审计风险=内在风险×控制风险×检查风险 a0sz$u  
U6@c)_* <  
  Risk-based approach ;]=w6'dP!  
  基于风险的办法 Wmcd{MOS  
*1 `X}  
  Understanding the entity and knowledge of the business Nv36#^Z  
  了解商业的实质和知识 mWaij]1>  
wT" :  
  Assessing the risks of material misstatement and fraud lN g){3  
  评估材料错报和舞弊的风险 <O'U-. Gc  
b}0h ()v  
  Materiality (level), tolerable error H 2R3I<j  
  重要性(级别),可容忍误差 \N0vA~N.  
%hYgG;22  
  Analytical procedures vQi=13Pw  
  分析程序 e c]k t'  
o$.#A]Flb  
  Planning an audit ; o_0~l=-/  
  规划审计工作 C&w0HoF  
k"i3$^v8  
  Audit documentation: working papers 9Tt%~m ^  
  审计文件:工作底稿 }BlyEcw'aN  
wX]$xZ!s  
  The work of others r]p3D Q  
  其他机构的文件 W$zRUG-  
 J3 Q_  
  Rely on the work of experts lY tt|J  
  依靠专家的工作 zG ='U  
'|ntwK*f  
  Rely on the work of internal audit Zc~ 7R`v7}  
  依靠内部审计工作 IXa~,a H71  
m1%rm- M  
  3. Internal control "PI;/(kR  
  内部控制 ?{f6su@rW  
nA,=g'7S  
  The evaluation of internal control systems C][hH?.  
  对内部控制系统的评估 K& ^qn&  
(X"5x]7]  
  Tests of control ?(=|!`IoO  
  控制测试 a pa&'%7  
0@ "'SKq  
  Substantive procedures (time, nature, extent) /OztkThx=  
  实质性程序(时间,性质,程度) (rBsh6@)  
~+4lmslR  
  Transaction cycles: revenue, purchases, inventory, etc. V[/9?5pM  
  交易周期:收入,采购,库存等。 *% ;A85V/  
}?Y -I> w  
6P _+:Mf  
  4.Audit evidence / =6_2t#vA  
  审计证据 G=17]>U  
}NC$Ce  
  Obtain sufficient, appropriate audit evidence 2v ~8fr4  
  获取足够、适当的审计证据 .euA N8L  
/r~2KZE  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }VJ>}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 VX.LL 5  
GCN-T1HvA2  
  The audit of specific items )?[7}(4jI  
  审计的具体项目 JE9v+a{7  
*g+ ZXB  
  Receivables: confirmation 7Fo^ :"  
  应收帐款:确认 C:Rs~@tl  
2: gh q  
  Inventory: counting, cut-off, confirmation of inventory held by third parties lot`6]  
  存货:数量,减值,第三方持有存货的确认 X2A k  
*x2!N$b  
  Payables: supplier statement reconciliation, confirmation SnFyK5  
  应付帐款:供应商的申明一致,确认 cF15Mm2  
o4FHR+u<M  
  Bank and cash: bank confirmation e#HPU  
  银行存款和现金:银行的确认 QHO n?e  
+&G(AW  
  Auditing sampling ( 9%?ik  
  审计抽样 rogy`mh\r2  
SzpUCr"  
5.Review akbB=:M,x  
  复核 m=9 b/Nr4  
Y[7prjd  
  Subsequent events 1r> ]XhRFZ  
  随后发生的事件 UiV#w#&P  
Z]b;%:>=  
8+w*,Ry`  
G;cC!x<  
1<m`38'  
  Going concern m@+v6&,  
  持续关注 m^L !_~  
Q |o$^D,  
  Management representations ||X3g"2W9  
  与管理层的交涉沟通 JR `$t~0t  
~F-knEvL  
  Audit finalization and the final review: unadjusted differences .S, E=  
  审核定稿和最后审查:未经调整的差异 u $-&Im<  
Gz{%Z$A~o  
} F{s\qUt  
  6. Reporting ?=Ceo#Er  
  报告 %|H]T] s  
学会计论坛bbs.xuekuaiji.com xT&~ {,9  
  Appendix vE(]!CB  
  附录 =A,B'n\R  
  Audit procedure M2cGr  
  审计程序 hA 5p'a+K  
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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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