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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 48g`i  
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  Materiality, true and fair presentation, reasonable assurance w(cl,W/w  
  物质性,真实公平的描述,合理的保证 PCX X[N  
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  Appointment, removal and resignation of auditors oaGpqjBGQ  
  审计人员的的任命、免职和辞职 'nP;IuMP  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H+?@LPV*N  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 sA:k8aj  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ATkx_1]KM-  
  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 <E1ngG  
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  Engagement letter YJqbA?i  
  约定书(委托书) iT,Ya-9"  
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  2. Planning and risk assessment `CqF&b  
  规划和风险评估 mNdEn<W  
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  General principles wdLlQD  
  一般原则 th]p qhl>  
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  Plan and perform audits with an attitude of professional skepticism g"|/^G_6S  
  持专业的怀疑态度计划和执行审计工作 kx6-8j3gD7  
6$ x9@x8  
  Audit risks = inherent risk ×control risk ×detection risk dA[S@ysvG  
  审计风险=内在风险×控制风险×检查风险 a8v9j3.  
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  Risk-based approach @z<IsAE  
  基于风险的办法 35 3*D%8  
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  Understanding the entity and knowledge of the business !v?WyGbUg  
  了解商业的实质和知识 Ojs ^-R_  
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  Assessing the risks of material misstatement and fraud $I4:g.gKpG  
  评估材料错报和舞弊的风险 vfpK|=[7o  
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  Materiality (level), tolerable error S E0&CV4  
  重要性(级别),可容忍误差 54>gr1B  
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  Analytical procedures ' "I-! +  
  分析程序  zP W_  
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  Planning an audit xt=ELzu$  
  规划审计工作 `HV~.C  
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  Audit documentation: working papers !6pE0(V^+4  
  审计文件:工作底稿  i=aK ?^+  
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  The work of others uj^l&"  
  其他机构的文件  ie4BE'  
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  Rely on the work of experts -0:Equ?pz  
  依靠专家的工作 qJ%AbdOI8  
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  Rely on the work of internal audit D{G~7P\.  
  依靠内部审计工作 @; 0t+  
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  3. Internal control u raT$Q}  
  内部控制 3Sl2c  
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  The evaluation of internal control systems =, G^GMi'  
  对内部控制系统的评估 kCvf-;b  
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  Tests of control D'Y=}I)8Dn  
  控制测试 < +X,oxg  
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  Substantive procedures (time, nature, extent) %(i(Cf8@  
  实质性程序(时间,性质,程度) 0.lOSAq  
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  Transaction cycles: revenue, purchases, inventory, etc. kcio]@#  
  交易周期:收入,采购,库存等。 M\6u4p!G!  
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LR Dj!{k{  
  4.Audit evidence {~{</ g/  
  审计证据 s8|F e_  
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  Obtain sufficient, appropriate audit evidence rUWC=?Q  
  获取足够、适当的审计证据 Z[G:  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WR5W0!'Tf  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }4XXNYH  
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  The audit of specific items !lk9U^wnd  
  审计的具体项目 7 ?a!x$-U(  
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  Receivables: confirmation 1rGi"kdf  
  应收帐款:确认 At)\$GJ  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties a n,$Z,G#K  
  存货:数量,减值,第三方持有存货的确认 w i=&W  
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  Payables: supplier statement reconciliation, confirmation E=L 1q)  
  应付帐款:供应商的申明一致,确认 U~s-'-C /  
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  Bank and cash: bank confirmation LypBS]r u  
  银行存款和现金:银行的确认 W}rLHAaDh  
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  Auditing sampling .y^T 3?}I  
  审计抽样 KvkU]s_  
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5.Review 8rpr10;U  
  复核 }e0>Uk`[  
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  Subsequent events |7@@~|A  
  随后发生的事件 7]lUPLsl  
]Yx&  
{D7v[P+  
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  Going concern S7f"\[Aw  
  持续关注 zsmlXyP'e!  
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  Management representations C[Nh>V7=  
  与管理层的交涉沟通 Fd1jElt  
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  Audit finalization and the final review: unadjusted differences NkY7Hg0  
  审核定稿和最后审查:未经调整的差异 JHCXUT-r{  
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  6. Reporting $i"IOp  
  报告 WI\jm&H r  
学会计论坛bbs.xuekuaiji.com NZ:KJ8ea"  
  Appendix ~Zo;LSI  
  附录 zx`(ojfu  
  Audit procedure WIYWql>*  
  审计程序 `<IaQY  
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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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