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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 l6N"{iXU  
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  Materiality, true and fair presentation, reasonable assurance l4 YTR4D  
  物质性,真实公平的描述,合理的保证 X$=/H 6R5Z  
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  Appointment, removal and resignation of auditors .SDE6nvbW  
  审计人员的的任命、免职和辞职 jpZ 7p ;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f.:0T&%G  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #e[igxwi  
0U! _o2]  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T3t w.yh  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7)BK&kpVr  
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  Engagement letter S~B{G T\M  
  约定书(委托书) !gi3J @  
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  2. Planning and risk assessment s qO$ka{  
  规划和风险评估 1 0tt':  
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  General principles C#. 27ah  
  一般原则 :q$.=?X3  
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  Plan and perform audits with an attitude of professional skepticism ?>mpUH  
  持专业的怀疑态度计划和执行审计工作 4{%-r[C9k  
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  Audit risks = inherent risk ×control risk ×detection risk o`nJJ:Cxq-  
  审计风险=内在风险×控制风险×检查风险 G*g*+D[HM  
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  Risk-based approach 0NXaAf:2Z  
  基于风险的办法 `~1#X  
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  Understanding the entity and knowledge of the business 0+k=gO  
  了解商业的实质和知识 )Mh5q&ow  
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  Assessing the risks of material misstatement and fraud Q@rlqWgU ~  
  评估材料错报和舞弊的风险 -Zqw[2Q4  
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  Materiality (level), tolerable error yJ!,>OQ%'  
  重要性(级别),可容忍误差 ew,g'$drD  
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  Analytical procedures pEY zB;  
  分析程序 )jMk ~;'r  
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  Planning an audit @1V?94T1  
  规划审计工作 ~/!jKH7`j  
!X1 KOG  
  Audit documentation: working papers alyA#zao|  
  审计文件:工作底稿 h4c4!S  
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  The work of others ZBjb f_M:  
  其他机构的文件 ! ~+mf^D  
3*e )D/lm  
  Rely on the work of experts 6G:7r [  
  依靠专家的工作 ~(eD 4"  
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  Rely on the work of internal audit ~'LoIv20j)  
  依靠内部审计工作 2lxA/.f  
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  3. Internal control nz Klue  
  内部控制 p+Fh9N<F9  
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  The evaluation of internal control systems Pk:b:(4  
  对内部控制系统的评估 =9A!5  
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  Tests of control ! ;R}=  
  控制测试 2Iq*7n:v0  
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  Substantive procedures (time, nature, extent) , 1il&  
  实质性程序(时间,性质,程度) @XH@i+ {B  
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  Transaction cycles: revenue, purchases, inventory, etc. <\L=F8[  
  交易周期:收入,采购,库存等。 +`TwBN,kp-  
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  4.Audit evidence XpdjWLO]C<  
  审计证据 Jg@eGs\*  
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  Obtain sufficient, appropriate audit evidence Cp#}x1{  
  获取足够、适当的审计证据 T>m|C}yy  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [UB]vPXm$  
  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 NZuylQ )0  
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  The audit of specific items #$JY &!M  
  审计的具体项目 - V:7j8  
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  Receivables: confirmation +\Je B/F  
  应收帐款:确认 }SGb`l  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties jo"zd b  
  存货:数量,减值,第三方持有存货的确认 +P=I4-?eX  
l6 T5]$  
  Payables: supplier statement reconciliation, confirmation ;uqi  
  应付帐款:供应商的申明一致,确认 &FDWlrG g  
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  Bank and cash: bank confirmation =]0AZ  
  银行存款和现金:银行的确认 /?:q9Wy  
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  Auditing sampling Edl .R}&1  
  审计抽样 I0OfK3!^  
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5.Review zmU>   
  复核 `YK#m4gc  
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  Subsequent events yu=(m~KX   
  随后发生的事件 K[9{]$(Z  
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  Going concern "= *   
  持续关注 Wq*W+7=.  
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  Management representations 8z* /J=n  
  与管理层的交涉沟通 uG4Q\,R  
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  Audit finalization and the final review: unadjusted differences >>0c)uC|W  
  审核定稿和最后审查:未经调整的差异 'dcO-A:>  
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  6. Reporting * v u   
  报告 +JY]J89  
学会计论坛bbs.xuekuaiji.com G":u::hR  
  Appendix <O]B'Wc [  
  附录 Dqm;twd>  
  Audit procedure H)i%\7F5  
  审计程序 79>_aD9  
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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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