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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 VWvSt C  
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  Materiality, true and fair presentation, reasonable assurance 4 V')FGB$  
  物质性,真实公平的描述,合理的保证 sI!H=bp-8  
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  Appointment, removal and resignation of auditors IT_I.5*A2  
  审计人员的的任命、免职和辞职 Go)$LC0Mi  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q*l4h u% 3  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W-=6:y#A  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tX{yR'Qhu  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 USz~l7Xs  
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  Engagement letter =1l6( pJ  
  约定书(委托书) E^axLp>(I  
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  2. Planning and risk assessment L=4+rshl!_  
  规划和风险评估 :CyHo6o9  
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  General principles 4N,mcV  
  一般原则 uw} Rr7q  
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  Plan and perform audits with an attitude of professional skepticism li r=0oq<  
  持专业的怀疑态度计划和执行审计工作 ::|~tLFu  
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  Audit risks = inherent risk ×control risk ×detection risk >.iF,[.[F<  
  审计风险=内在风险×控制风险×检查风险 ~|V^IJZ22  
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  Risk-based approach kOYUxr.b  
  基于风险的办法 &0F' Ca  
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  Understanding the entity and knowledge of the business +3)r szb72  
  了解商业的实质和知识 pjWRd_h.  
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  Assessing the risks of material misstatement and fraud \H fAKBT  
  评估材料错报和舞弊的风险 Iux3f+ H  
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  Materiality (level), tolerable error z%82Vt!a5  
  重要性(级别),可容忍误差 Z7;V}[wie  
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  Analytical procedures g'(bk@<BP  
  分析程序 ?h= n5}Y  
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  Planning an audit pH1!6X  
  规划审计工作 ,QY$:f<  
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  Audit documentation: working papers f!9i6  
  审计文件:工作底稿 O *sU|jeO  
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  The work of others 3 jZMXEG)  
  其他机构的文件 y6XOq>  
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  Rely on the work of experts XcVN{6-z  
  依靠专家的工作 VI0wul~M  
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  Rely on the work of internal audit =@HS  
  依靠内部审计工作 kA:mB;:  
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  3. Internal control Kxr@!m"  
  内部控制 `2mddx8  
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  The evaluation of internal control systems mci> MEb  
  对内部控制系统的评估 +V3mF_s|z  
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  Tests of control :<QknU}dwy  
  控制测试 M.W X&;>  
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  Substantive procedures (time, nature, extent) Pq;OShU_  
  实质性程序(时间,性质,程度) 8 #_pkVQw:  
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  Transaction cycles: revenue, purchases, inventory, etc. B~p%pT S+  
  交易周期:收入,采购,库存等。 C8U3+ s  
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  4.Audit evidence i?x gV_q;  
  审计证据 1[%3kY-h  
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  Obtain sufficient, appropriate audit evidence 5'AP:3Gf"  
  获取足够、适当的审计证据 x/*lNG/  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {w@qFE'b  
  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 LOh2eZ"n  
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  The audit of specific items &d_^k.%y  
  审计的具体项目 po| Ux`u  
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  Receivables: confirmation |5&+VI  
  应收帐款:确认 \TQZZ_Z  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties Rs%`6et}\  
  存货:数量,减值,第三方持有存货的确认 YvR bM  
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  Payables: supplier statement reconciliation, confirmation spEdq}  
  应付帐款:供应商的申明一致,确认 ci0A!wWD  
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  Bank and cash: bank confirmation G@]3EP  
  银行存款和现金:银行的确认 Un?|RF  
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  Auditing sampling |xO*!NR  
  审计抽样 t R^f]+Up  
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5.Review n;g'?z=hy  
  复核 -+R,="nRQ  
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  Subsequent events MpV<E0CmE  
  随后发生的事件 JJ: ku&Mb  
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  Going concern 9vI~vl l  
  持续关注 fvu{(Tb  
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  Management representations <b 5DX  
  与管理层的交涉沟通 S 'a- E![  
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  Audit finalization and the final review: unadjusted differences 77>oQ~q  
  审核定稿和最后审查:未经调整的差异 + G @N  
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  6. Reporting inut'@=G/  
  报告 K~W(ZmB  
学会计论坛bbs.xuekuaiji.com qZ1'uln=C-  
  Appendix s9 - qR_  
  附录 PR:k--)D  
  Audit procedure )Z7Vm2a  
  审计程序 X9x` 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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