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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 D 0  
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  Materiality, true and fair presentation, reasonable assurance (X*9w##x(  
  物质性,真实公平的描述,合理的保证 bCzdszvg3  
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  Appointment, removal and resignation of auditors YhS{$ Z  
  审计人员的的任命、免职和辞职 J8J!#j.  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o,J^ e_  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mdaY YD=c%  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a/34WFC  
  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 dKb ^x^  
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  Engagement letter ~ibF M5m  
  约定书(委托书) Y3<b~!f  
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  2. Planning and risk assessment [NL -!  
  规划和风险评估 5E`JD  
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  General principles };^} 2 Xo+  
  一般原则 v[VC2D  
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  Plan and perform audits with an attitude of professional skepticism e9lOk)`t  
  持专业的怀疑态度计划和执行审计工作 JxHv<p[  
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  Audit risks = inherent risk ×control risk ×detection risk {d,?bs)   
  审计风险=内在风险×控制风险×检查风险 T ~h.=5  
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  Risk-based approach s@PLS5 d"  
  基于风险的办法 =D5wqCT(Q  
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  Understanding the entity and knowledge of the business <W2ZoqaV  
  了解商业的实质和知识 9ZhDZ~)p,  
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  Assessing the risks of material misstatement and fraud ZL,6_L/  
  评估材料错报和舞弊的风险 F*,5\s<  
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  Materiality (level), tolerable error 3[.3d y7,Z  
  重要性(级别),可容忍误差 ~pRs-  
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  Analytical procedures zC#%6@P\  
  分析程序 m d_g}N(C  
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  Planning an audit ??j&i6sp  
  规划审计工作 4dD2{M  
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  Audit documentation: working papers =gs~ \q  
  审计文件:工作底稿 aDh|48}X  
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  The work of others i(Vm!Y82  
  其他机构的文件 5#2jq<D  
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  Rely on the work of experts m &!XA  
  依靠专家的工作 S}b~_}  
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  Rely on the work of internal audit Cg^:jd  
  依靠内部审计工作 h9jc,X u5X  
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  3. Internal control (2tH"I  
  内部控制 ly=a>}F_  
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  The evaluation of internal control systems XfDX:b1p  
  对内部控制系统的评估 <%&_#<C)  
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  Tests of control \?d TH:v/E  
  控制测试 JRo;(wqZ  
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  Substantive procedures (time, nature, extent) MnS+ nH!d  
  实质性程序(时间,性质,程度) xh r[ A  
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  Transaction cycles: revenue, purchases, inventory, etc. 3 daC;;XO  
  交易周期:收入,采购,库存等。 kP?_kMOx  
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  4.Audit evidence e[8UH=`|  
  审计证据 kV+ R5R  
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  Obtain sufficient, appropriate audit evidence h7*O.Opm=  
  获取足够、适当的审计证据 UKj`_a6  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ai9  
  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 &`@lB (m  
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  The audit of specific items c=aO5 (i0  
  审计的具体项目 U6c@Et,  
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  Receivables: confirmation 5*+I M*c  
  应收帐款:确认 ?Sw /(}|m  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties #9,=Owup  
  存货:数量,减值,第三方持有存货的确认 .1{l[[= W  
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  Payables: supplier statement reconciliation, confirmation &F`L}#oL&  
  应付帐款:供应商的申明一致,确认 ,J& 9kYz  
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  Bank and cash: bank confirmation cm,4&x6  
  银行存款和现金:银行的确认 uY]T:UVk  
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  Auditing sampling IM]h*YV'  
  审计抽样 dN0mYlu1|  
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5.Review /=/ HB  
  复核 HzEGq,.  
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  Subsequent events /GN4I!LA  
  随后发生的事件 4m\([EO  
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  Going concern r&Q t_  
  持续关注 H`gb}?9R  
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  Management representations f:XfAH3R{  
  与管理层的交涉沟通 XmlIj8%9[&  
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  Audit finalization and the final review: unadjusted differences `-u7 I  
  审核定稿和最后审查:未经调整的差异 QoWR@u6a  
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  6. Reporting ^9=4iXd  
  报告 :~er h}~ps  
学会计论坛bbs.xuekuaiji.com r,"7%1I  
  Appendix 6%UY1Q.?  
  附录 C]Q>*=r  
  Audit procedure 7*MU2gb  
  审计程序 vzcz<i )  
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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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