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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 ?knYY>Kzh1  
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  Materiality, true and fair presentation, reasonable assurance 4$6T+i2E   
  物质性,真实公平的描述,合理的保证 62'1X"  
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  Appointment, removal and resignation of auditors bJ /5|E?  
  审计人员的的任命、免职和辞职 %b2oiKSBx?  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6i@\5}m=  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q PGuo5^  
+_l^ #?o,  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wE\3$ s/{D  
  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 z;\dL  
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  Engagement letter C#pZw[  
  约定书(委托书) LtgXS hp_!  
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  2. Planning and risk assessment K*-@Q0"KM{  
  规划和风险评估 Y]|:?G7l]  
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  General principles E ]9\R  
  一般原则 2.e vx  
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  Plan and perform audits with an attitude of professional skepticism qO1tj'U<  
  持专业的怀疑态度计划和执行审计工作 :aLT0q!K  
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  Audit risks = inherent risk ×control risk ×detection risk 0U/,aHvhP  
  审计风险=内在风险×控制风险×检查风险 t(!r8!c u}  
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  Risk-based approach 13'vH]S$M  
  基于风险的办法 P(k(m< 0  
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  Understanding the entity and knowledge of the business 07g':QU@  
  了解商业的实质和知识 zvc`3  
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  Assessing the risks of material misstatement and fraud VhGs/5  
  评估材料错报和舞弊的风险 0JuD ^  
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  Materiality (level), tolerable error x`R Tp:#  
  重要性(级别),可容忍误差 -Ng'<7  
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  Analytical procedures MTGiAFE  
  分析程序 7}O.wUKw%  
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  Planning an audit |!SO G  
  规划审计工作 V D?*h  
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  Audit documentation: working papers qo6 y %[  
  审计文件:工作底稿 qZEoiNH(Tj  
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  The work of others T^<>Xiam  
  其他机构的文件 rX7QbAB  
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  Rely on the work of experts qGmNz}4D5  
  依靠专家的工作 gy: % l  
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  Rely on the work of internal audit /.Nov  
  依靠内部审计工作 ?YM4b5!3T  
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  3. Internal control `IpA.| Y  
  内部控制 `i +g{kE2M  
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  The evaluation of internal control systems Q cjc ,  
  对内部控制系统的评估 ^-CINt{O  
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  Tests of control 5v)(8|.M  
  控制测试  h_d+$W5  
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  Substantive procedures (time, nature, extent) wu9=N ^x  
  实质性程序(时间,性质,程度) &5{xXWJK  
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  Transaction cycles: revenue, purchases, inventory, etc. {4aWR><  
  交易周期:收入,采购,库存等。 iJxQB\x  
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  4.Audit evidence q}BzyC=:n  
  审计证据 ]{~NO{0@Y  
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  Obtain sufficient, appropriate audit evidence e}VBRvr  
  获取足够、适当的审计证据 t2" (2  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z4$cyL'$P  
  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 d1@%W;qX!  
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  The audit of specific items w=h1pwY  
  审计的具体项目 9mc!bj^811  
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  Receivables: confirmation tj]9~eJ-  
  应收帐款:确认 Xd E`d.  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties '1fNBH2  
  存货:数量,减值,第三方持有存货的确认 qjAWeS/  
, B&fFis  
  Payables: supplier statement reconciliation, confirmation 8 #X5K  
  应付帐款:供应商的申明一致,确认 <WXzh5D2  
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  Bank and cash: bank confirmation H xV#WoYKj  
  银行存款和现金:银行的确认 y|&}.~U[  
:M{Y,~cP  
  Auditing sampling SjjIr ^  
  审计抽样 GSoZx0  
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5.Review -5>-%13  
  复核 K'iIJA*Sn  
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  Subsequent events 1QZ&Mj^^  
  随后发生的事件 XS0xLt=  
&Lt[WT$  
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  Going concern ~m1P_`T  
  持续关注 5WqXo {S  
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  Management representations nhSb~QqEh  
  与管理层的交涉沟通 2>-S-;i  
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  Audit finalization and the final review: unadjusted differences "x941 }  
  审核定稿和最后审查:未经调整的差异 w#JJXXQI  
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  6. Reporting :{'k@J"| a  
  报告 %;D+k  
学会计论坛bbs.xuekuaiji.com ! / y!QXj  
  Appendix iyVB3:M  
  附录 'sp-%YlM -  
  Audit procedure ,y9iKkg  
  审计程序 8,O33qw H  
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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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