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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 }*t~&l0  
MDq@:t  
  Materiality, true and fair presentation, reasonable assurance /PCQv_Y&,/  
  物质性,真实公平的描述,合理的保证 [y:LA ~q  
fI|1@e1  
  Appointment, removal and resignation of auditors p(8\w-6  
  审计人员的的任命、免职和辞职 i*tj@5MY-  
Cf N; `  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {HU48v"W  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =3:ltI.'*I  
Z4!3I@yZ  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5e  LPn  
  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 D5p22WY  
S=2,jPX2r  
  Engagement letter *T lv'E.M  
  约定书(委托书) vKt_z@{{L  
21[F%,{.),  
  2. Planning and risk assessment vKC>t95  
  规划和风险评估 ;:4puv+]  
O?!"15  
  General principles ep!.kA=\  
  一般原则 t]ZSo-  
6>Cubb>  
  Plan and perform audits with an attitude of professional skepticism }VGiT~2$  
  持专业的怀疑态度计划和执行审计工作 9s)oC$\  
*8p</Q  
  Audit risks = inherent risk ×control risk ×detection risk S`G\Cd;5  
  审计风险=内在风险×控制风险×检查风险 |3L MVN  
I}WJ0}R  
  Risk-based approach +=_Pl7?  
  基于风险的办法 ;GAYcVB   
E(8g(?4  
  Understanding the entity and knowledge of the business  V("1\  
  了解商业的实质和知识 (G VGoh&  
UPYM~c+}  
  Assessing the risks of material misstatement and fraud MlZ`g,{  
  评估材料错报和舞弊的风险 ?zEF?LJoK  
SXEiyy[7v  
  Materiality (level), tolerable error EHZSM5hu  
  重要性(级别),可容忍误差 R;o_*  
+*V; f,  
  Analytical procedures ob{pQx7  
  分析程序 bv/b<N@4?$  
D6u>[Z[T  
  Planning an audit IoA;q)  
  规划审计工作 lu_Gr=#O  
K5SO($  
  Audit documentation: working papers ThxrhQ q[+  
  审计文件:工作底稿 ?la_ +;m  
8##jd[o&p~  
  The work of others hgK=fHJ k  
  其他机构的文件 d%3BJ+J  
"}! rM6 h  
  Rely on the work of experts ={^#E?  
  依靠专家的工作 +$t%L   
F0Hbklr  
  Rely on the work of internal audit ~|rkt`8p  
  依靠内部审计工作 %j@FZ )a[  
C)j)j&  
  3. Internal control 1RA$hW@}  
  内部控制 "tM/`:Qp  
{P&^Erx  
  The evaluation of internal control systems ^v-'=1ub?  
  对内部控制系统的评估 TXcKuo=  
gEP E9ew  
  Tests of control [Jo TWouNU  
  控制测试 aTsfl  
R6;>RRU_  
  Substantive procedures (time, nature, extent) rLxX^[Fp3  
  实质性程序(时间,性质,程度) Q\L5ZJ%y/  
}=a4uCE  
  Transaction cycles: revenue, purchases, inventory, etc. U[l%oLra  
  交易周期:收入,采购,库存等。 2r,'4%G  
- (1\ `g07  
l{9h8]^  
  4.Audit evidence Wi^rnr'S s  
  审计证据 \aIy68rH,  
\BXVWE|  
  Obtain sufficient, appropriate audit evidence BA,6f?ktXS  
  获取足够、适当的审计证据 2(Uz9!<V  
31& .L nq  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e6lOmgHn5  
  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 zF&UdS3  
AF]!wUKxy  
  The audit of specific items r%d 11[z  
  审计的具体项目 /Ph&:n\4  
f)Q]{cb6  
  Receivables: confirmation 9 w1ONw8v  
  应收帐款:确认 /T[ICd2J  
1 ],, Ar5  
  Inventory: counting, cut-off, confirmation of inventory held by third parties acQN pT  
  存货:数量,减值,第三方持有存货的确认 + f!,K  
b6&NzUt34V  
  Payables: supplier statement reconciliation, confirmation D^55:\4(  
  应付帐款:供应商的申明一致,确认 v&2@<I>  
mwH!:f  
  Bank and cash: bank confirmation $?AA"Nz  
  银行存款和现金:银行的确认 JyC&L6[]Z  
<0)ud)~u  
  Auditing sampling ?K {1S  
  审计抽样 '%C.([  
7CM03R[P  
5.Review 2Fgt)`{!  
  复核 _`i%9Ad.4  
Fx5d@WNa>  
  Subsequent events ih |Ky+!  
  随后发生的事件 2, V+?'^j  
:gscW& k  
([b!$o<v  
yr 2L  
86fK= G:>  
  Going concern (%yc5+f!  
  持续关注 'QojSq   
e~.?:7t  
  Management representations 7'i#!5  
  与管理层的交涉沟通 F(9 Y/UXH  
#0hNk%X=  
  Audit finalization and the final review: unadjusted differences YQV?S  
  审核定稿和最后审查:未经调整的差异 ikN!u t  
e ]o'i;I  
^y0C5Bl;  
  6. Reporting 34wM%@D*c  
  报告 fTV|? :C{  
学会计论坛bbs.xuekuaiji.com in #]3QGV  
  Appendix kEhm'  
  附录 dIpW!Pj^  
  Audit procedure %M#?cmt  
  审计程序 Fra>|;do  
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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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