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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 .ITTYQHv)  
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  Materiality, true and fair presentation, reasonable assurance 9*(uJA  
  物质性,真实公平的描述,合理的保证 0)9n${P7d  
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  Appointment, removal and resignation of auditors sGGi7 %  
  审计人员的的任命、免职和辞职 ca:Vdrw`  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion  N1dM,H  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J>+~//C  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9#\oGzDN  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 q)RTy|NJ^  
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  Engagement letter 7C~g ?1  
  约定书(委托书) 3o_@3-Y%  
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  2. Planning and risk assessment 6I\4Yv$N  
  规划和风险评估 IG4`f~k^  
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  General principles B~u`bn,iQ  
  一般原则 >oyZD^gj  
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  Plan and perform audits with an attitude of professional skepticism A 3Vj3em  
  持专业的怀疑态度计划和执行审计工作 S|_"~Nd=  
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  Audit risks = inherent risk ×control risk ×detection risk 'c$)}R I7  
  审计风险=内在风险×控制风险×检查风险 lkb,UL;V  
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  Risk-based approach E~`<n]{G-C  
  基于风险的办法 O/fm/  
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  Understanding the entity and knowledge of the business y+M9{[ i/O  
  了解商业的实质和知识 v(Q-RR  
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  Assessing the risks of material misstatement and fraud Q'Y7PG9m~  
  评估材料错报和舞弊的风险 <a& $D  
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  Materiality (level), tolerable error E7@m& R  
  重要性(级别),可容忍误差 ;2547b[ ]  
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  Analytical procedures 3:3>k 8  
  分析程序 Jy-V\.N>s  
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  Planning an audit ?Nl@K/  
  规划审计工作 KOhIk*AC '  
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  Audit documentation: working papers P:m6:F@hO  
  审计文件:工作底稿 ")3$. '5Dg  
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  The work of others m@g9+7  
  其他机构的文件 p^ )iC&*0  
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  Rely on the work of experts -~^sSLrbP  
  依靠专家的工作 d08:lYQ  
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  Rely on the work of internal audit J|DY /v  
  依靠内部审计工作 R- 1C#R[  
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  3. Internal control 1oL3y;>iL  
  内部控制 $u::(s} x<  
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  The evaluation of internal control systems otdm r w|  
  对内部控制系统的评估 C]ef `5NR]  
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  Tests of control Lwkl*  
  控制测试 [(Ihue  
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  Substantive procedures (time, nature, extent) 6~a4-5;>z  
  实质性程序(时间,性质,程度) =8Gpov1!V~  
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  Transaction cycles: revenue, purchases, inventory, etc. N$<R6DU]K  
  交易周期:收入,采购,库存等。 1 ( rN  
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  4.Audit evidence iB5'mb *  
  审计证据 qR9!DQc'  
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  Obtain sufficient, appropriate audit evidence jXYjs8Iy  
  获取足够、适当的审计证据 jh/aK_Q,w  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6K5mMu#4  
  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 wfQImCZ>l  
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  The audit of specific items @J<RFgw#  
  审计的具体项目 :d wP  
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  Receivables: confirmation =!DpWVsQ  
  应收帐款:确认 4,?WNPqo  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties z(1`Iy M  
  存货:数量,减值,第三方持有存货的确认 nt*K@  
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  Payables: supplier statement reconciliation, confirmation \qtdbi|Y  
  应付帐款:供应商的申明一致,确认 G k:k px  
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  Bank and cash: bank confirmation +3]V>Mv  
  银行存款和现金:银行的确认 Te7xj8<  
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  Auditing sampling ,z`* 1b8  
  审计抽样 q5\iQ2f{WV  
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5.Review =kBN&v_(!  
  复核 R _Z 9 aQ  
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  Subsequent events =LKf.@]#  
  随后发生的事件 K7w U tg  
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  Going concern ku GaOO  
  持续关注 +6:jm54  
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  Management representations =Js wd  
  与管理层的交涉沟通 $ J!PSF8PL  
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  Audit finalization and the final review: unadjusted differences >S]"-0tGD=  
  审核定稿和最后审查:未经调整的差异 +HlZ ?1g  
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  6. Reporting 2Mj_wc   
  报告 `@8O|j  
学会计论坛bbs.xuekuaiji.com !1Nh`FN  
  Appendix 5E =!L g  
  附录 -Sa-eWP  
  Audit procedure JthU' "K  
  审计程序 /ACau<U]t  
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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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