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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 M2-`p  
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  Materiality, true and fair presentation, reasonable assurance -2; 6Pwmv  
  物质性,真实公平的描述,合理的保证 jLVG=rOn  
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  Appointment, removal and resignation of auditors  [#C6K '  
  审计人员的的任命、免职和辞职 '.1P\>x!]  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &hO-6(^I  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `hZh}K^  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ",.f   
  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 kqm(D#  
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  Engagement letter Xg96I: r'p  
  约定书(委托书) 0M"n  
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  2. Planning and risk assessment mLqqo2u  
  规划和风险评估 A4!X{qUT-  
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  General principles Lo%vG{yTr  
  一般原则 R\5,H!V9n  
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  Plan and perform audits with an attitude of professional skepticism %*}rLn"?  
  持专业的怀疑态度计划和执行审计工作 `z\hQ%1!F  
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  Audit risks = inherent risk ×control risk ×detection risk o 2 Nu@^+  
  审计风险=内在风险×控制风险×检查风险 :31_WJ^  
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  Risk-based approach 8&G9 ?n`I5  
  基于风险的办法 hHN[K  
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  Understanding the entity and knowledge of the business V ml 6\X  
  了解商业的实质和知识 ZK8)FmT_<O  
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  Assessing the risks of material misstatement and fraud NgDhd OB  
  评估材料错报和舞弊的风险 PPB/-F]rr  
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  Materiality (level), tolerable error M5ZH 6X@5  
  重要性(级别),可容忍误差 |y U!d %  
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  Analytical procedures bRxI7 '  
  分析程序 ~j'D%:[+VH  
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  Planning an audit 7]vmtlL  
  规划审计工作 QQS*r}>  
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  Audit documentation: working papers pPBXUu'  
  审计文件:工作底稿 bW6| &P}X  
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  The work of others /e0B$UymFu  
  其他机构的文件 E:x@O8F  
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  Rely on the work of experts +d6onO{8  
  依靠专家的工作 -U/)y:k!%  
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  Rely on the work of internal audit -lhIL}mGf  
  依靠内部审计工作 HLW_Y|QaFo  
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  3. Internal control %^@l5h.lqB  
  内部控制 Wlhh0uy  
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  The evaluation of internal control systems T/3LJGnY  
  对内部控制系统的评估 8OZj24*'DS  
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  Tests of control =HCEUB9Fs  
  控制测试 [=>=5'-  
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  Substantive procedures (time, nature, extent) Wk0E7Pr  
  实质性程序(时间,性质,程度) i!%bz  
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  Transaction cycles: revenue, purchases, inventory, etc. N:<$]x>  
  交易周期:收入,采购,库存等。 < Q~N9W  
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  4.Audit evidence [Arf!W-QG  
  审计证据 ='h2z"}\Bn  
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  Obtain sufficient, appropriate audit evidence >9{?&#]x  
  获取足够、适当的审计证据 Y"mFUW4  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations EB[T 5{  
  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 u}iuf_  
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  The audit of specific items ^O_Z5NbC3  
  审计的具体项目 |(.\J`_e  
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  Receivables: confirmation f!x9%  
  应收帐款:确认 q 6>eb  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 62sl6WWS3  
  存货:数量,减值,第三方持有存货的确认 /f#b;qa,  
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  Payables: supplier statement reconciliation, confirmation U!(.i1^n  
  应付帐款:供应商的申明一致,确认 ?@rd,:'dE  
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  Bank and cash: bank confirmation  gHe:o`  
  银行存款和现金:银行的确认 t1?aw<  
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  Auditing sampling OXEEpoU?V  
  审计抽样 8ZY]-%  
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5.Review OS z71;j  
  复核 (.4lsKN<  
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  Subsequent events izl6L  
  随后发生的事件 *BsK6iV b  
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  Going concern 296}LW  
  持续关注 N9w"Lb  
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  Management representations 3uuIISK  
  与管理层的交涉沟通 L_Ok?9$  
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  Audit finalization and the final review: unadjusted differences PT~htG<Fw  
  审核定稿和最后审查:未经调整的差异 y#GHmHeh  
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  6. Reporting K7RAmX  
  报告 4mvR]: G  
学会计论坛bbs.xuekuaiji.com oqJ Ybim  
  Appendix 5NhFjPETr  
  附录 cw<I L  
  Audit procedure 27SHj9I  
  审计程序 3}|[<^$  
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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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