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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 KXTk.\c  
CEk [&39"  
  Materiality, true and fair presentation, reasonable assurance x^3K=l;N  
  物质性,真实公平的描述,合理的保证 ;Qd'G7+  
mC ]Krnx  
  Appointment, removal and resignation of auditors P Jb /tKC  
  审计人员的的任命、免职和辞职 !6.LSY,E  
d;%~\+)x4  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1|*%  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MXVCu"g%  
(N}\Wft%  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3Mh_ &%!O  
  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 S@\&^1;4Hv  
"`K73M,c?9  
  Engagement letter g3n>}\xG>  
  约定书(委托书) M9V ,;*  
ADP[KZO$ 4  
  2. Planning and risk assessment ;rJ#>7K  
  规划和风险评估 YbVZK4  
On4Vqbks  
  General principles {KqW<X6Hp  
  一般原则 -?T|1FA,  
sN[q. M?  
  Plan and perform audits with an attitude of professional skepticism N*w{NB7L  
  持专业的怀疑态度计划和执行审计工作 #6AcM"  
tchpO3u,  
  Audit risks = inherent risk ×control risk ×detection risk DKQQZ` PF  
  审计风险=内在风险×控制风险×检查风险 eF 8um$t9  
ue *mTMN  
  Risk-based approach D5T0o"A  
  基于风险的办法 7Il /+l(  
iaJN~m\ M  
  Understanding the entity and knowledge of the business K!jau|FS  
  了解商业的实质和知识 x@@k_'~t%  
x s  >Y  
  Assessing the risks of material misstatement and fraud A- hWg;  
  评估材料错报和舞弊的风险 mnMY)-6C  
K0^+2lx  
  Materiality (level), tolerable error QZ-6aq\sgp  
  重要性(级别),可容忍误差 ?IG+U TI  
0w^awT< $6  
  Analytical procedures >>7m'-k%D  
  分析程序 j|% C?N  
d~d~Cd`V  
  Planning an audit (P:.@P~  
  规划审计工作 Yi"jj;!^S  
& V/t0  
  Audit documentation: working papers [VB\ T|$  
  审计文件:工作底稿 W Aw} ?&k  
A^7Y%  
  The work of others LTY(6we-  
  其他机构的文件 g|3FJA/  
:'dH)yO  
  Rely on the work of experts 7^8<[8  
  依靠专家的工作 |w^nCsv  
Y'LIk Q\  
  Rely on the work of internal audit I'uRXvEr7  
  依靠内部审计工作 _1Iw"K49Qx  
v?1xYG@1  
  3. Internal control ZYW=#df R  
  内部控制 0/%VejZ'  
qxwD4L`S  
  The evaluation of internal control systems Q_R&+@ju  
  对内部控制系统的评估 [. iz<Yh  
z Tt6L6:u  
  Tests of control b _0Xi  
  控制测试 b{d@:"  
UG9 Ha  
  Substantive procedures (time, nature, extent) 3m`y?Dd  
  实质性程序(时间,性质,程度) A =k{Rl{LA  
Zz04Pz1  
  Transaction cycles: revenue, purchases, inventory, etc. q:v&wb%  
  交易周期:收入,采购,库存等。 Z4Qq#iHZR  
('p~h-9Vi  
j1,ir  
  4.Audit evidence $'VFb=?XrK  
  审计证据 1~q| %"J  
*9Nq^ +  
  Obtain sufficient, appropriate audit evidence -5yEd>Z  
  获取足够、适当的审计证据 Y;XEC;PXD  
]q@6&]9  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ) crhF9!4  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 MY}B)`yx=  
o;@T6-VH  
  The audit of specific items jz;"]k  
  审计的具体项目 rt\4We,7  
i/U HDqZ  
  Receivables: confirmation 5zF7yvS.w  
  应收帐款:确认 Lm}:`  
+Te;LJP  
  Inventory: counting, cut-off, confirmation of inventory held by third parties "M.vu}~>  
  存货:数量,减值,第三方持有存货的确认 +O @0gl  
}A`4ae=  
  Payables: supplier statement reconciliation, confirmation e[7n`ka '  
  应付帐款:供应商的申明一致,确认 *G#W],~0  
ZK@ENfG  
  Bank and cash: bank confirmation uN1O(s  
  银行存款和现金:银行的确认 8?O6IDeW  
G? "6[w/p  
  Auditing sampling Ytnk^/Z1L  
  审计抽样 xeX Pc7JG  
rBZ 0(XSZQ  
5.Review 2 -uL  
  复核 0)'^vJe  
3X&}{M:Qo  
  Subsequent events N?h=Zl|  
  随后发生的事件 Tn qspS2;R  
Ln})\ UDK)  
/gKX%`ZF/r  
^MGgFS]G  
iC`K$LY4W  
  Going concern n%]1p36  
  持续关注 Og?]y ^y  
7N / v  
  Management representations r-+.Ax4L"  
  与管理层的交涉沟通 ,tZWPF-  
?j{LE- (  
  Audit finalization and the final review: unadjusted differences mh"&KX86W  
  审核定稿和最后审查:未经调整的差异 G:QaWqUb  
eFUJASc  
eEIa=MB*  
  6. Reporting ' 8v^.gZ  
  报告 %W=S*"e-  
学会计论坛bbs.xuekuaiji.com !52]'yub  
  Appendix ;5A  
  附录 }^;Tt-*k  
  Audit procedure r(IQ)\GR  
  审计程序 D}wM$B@S  
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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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