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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 s#FX2r3=Fg  
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  Materiality, true and fair presentation, reasonable assurance 2FQT u*p&B  
  物质性,真实公平的描述,合理的保证 ;0-R"c)-  
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  Appointment, removal and resignation of auditors B1TWOl?d{  
  审计人员的的任命、免职和辞职 iUlSRfrC$#  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6S^JmYq  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w[#*f?at~  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W!JEl|]  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ~)*uJ wW/a  
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  Engagement letter 6Oy6r  
  约定书(委托书) 36}&{A  
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  2. Planning and risk assessment F!P,%Jm I<  
  规划和风险评估 <MJ-w1A  
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  General principles *mn"G K6  
  一般原则 Gm=e;X;r  
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  Plan and perform audits with an attitude of professional skepticism 9JO1O:W  
  持专业的怀疑态度计划和执行审计工作 \{= {{O  
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  Audit risks = inherent risk ×control risk ×detection risk c| X }[  
  审计风险=内在风险×控制风险×检查风险 !e}4>!L,(^  
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  Risk-based approach [= Xb*~  
  基于风险的办法 gSkY c{b  
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  Understanding the entity and knowledge of the business %$=2tfR  
  了解商业的实质和知识 ~'N+O K  
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  Assessing the risks of material misstatement and fraud $?u LFD  
  评估材料错报和舞弊的风险 BzTzIo5  
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  Materiality (level), tolerable error luJNdA:t&  
  重要性(级别),可容忍误差 R,8T t!n  
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  Analytical procedures ;WG%)^e  
  分析程序 TjOK8 t  
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  Planning an audit ;f /2u  
  规划审计工作 Zi<(>@z2  
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  Audit documentation: working papers *S'?u_Y7  
  审计文件:工作底稿 'rrnTd c  
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  The work of others L$^)QxH7  
  其他机构的文件 =.qPjp_Qd  
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  Rely on the work of experts l=C|4@  
  依靠专家的工作 tv 5N wM  
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  Rely on the work of internal audit cCcJOhk|d  
  依靠内部审计工作 (&M,rW~Qxs  
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  3. Internal control y0'WB`hNQ  
  内部控制 Nzb=h/;  
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  The evaluation of internal control systems rdH^"(  
  对内部控制系统的评估 M-(,*6Q  
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  Tests of control f;!L\$yKy  
  控制测试 .2y @@g  
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  Substantive procedures (time, nature, extent) o1H6E1$=  
  实质性程序(时间,性质,程度) s\(@f4p  
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  Transaction cycles: revenue, purchases, inventory, etc. ?gCP"~  
  交易周期:收入,采购,库存等。 f/{Cl P.  
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  4.Audit evidence QV -ZP'e^  
  审计证据 :0p$r pJP  
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  Obtain sufficient, appropriate audit evidence KBA& s  
  获取足够、适当的审计证据 \"d\b><R  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oo1h"[  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]+>Kl>@  
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  The audit of specific items WA5.qw  
  审计的具体项目 k<RaC=   
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  Receivables: confirmation T *k}E  
  应收帐款:确认 Q)5V3Q]@^  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Ob]J!.  
  存货:数量,减值,第三方持有存货的确认 E9]*!^=/  
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  Payables: supplier statement reconciliation, confirmation WUb] 8$n  
  应付帐款:供应商的申明一致,确认 JO~62='J  
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  Bank and cash: bank confirmation *P?Rucg  
  银行存款和现金:银行的确认 M]xfH*  
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  Auditing sampling Su<>UsdUC  
  审计抽样 :W$- b  
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5.Review ~DS.b-E  
  复核 NzS`s,N4/0  
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  Subsequent events Us_1 #$p,  
  随后发生的事件 M3eFG@,  
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  Going concern TV/EC#48  
  持续关注 NMzq10M=6  
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  Management representations bnH:|-?q  
  与管理层的交涉沟通 i"mQ  
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  Audit finalization and the final review: unadjusted differences 77'@U(  
  审核定稿和最后审查:未经调整的差异 A>)Ced!  
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  6. Reporting [MF&x9Ss?%  
  报告 L0Ajj =  
学会计论坛bbs.xuekuaiji.com 83VFBY2q  
  Appendix csV3mzP  
  附录 nuw7pEW@?  
  Audit procedure onm" 7JsO'  
  审计程序 uvi&! )x  
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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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