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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 RBrb7D{  
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  Materiality, true and fair presentation, reasonable assurance _,L_H[FN  
  物质性,真实公平的描述,合理的保证 }( F:U#  
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  Appointment, removal and resignation of auditors 'M~`IN`  
  审计人员的的任命、免职和辞职 -4Hb]#*2  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $VHIU1JjZ  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9?,i+\)qK@  
+ kKanm[!v  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pb'(Y  
  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 BwWSztJ+B  
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  Engagement letter ,<%uG6/",g  
  约定书(委托书) 66pjWS {X  
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  2. Planning and risk assessment JW[6 ^Rw  
  规划和风险评估 .gg0rTf=-  
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  General principles r5~ W/eE  
  一般原则 [L+*pW+$\.  
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  Plan and perform audits with an attitude of professional skepticism ?0t^7HMP  
  持专业的怀疑态度计划和执行审计工作 c},pu[nL  
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  Audit risks = inherent risk ×control risk ×detection risk S3Y.+. 0U  
  审计风险=内在风险×控制风险×检查风险 W\zZ&*8$  
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  Risk-based approach z='%NZY  
  基于风险的办法 -SM_JR3<  
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  Understanding the entity and knowledge of the business |)!f".`  
  了解商业的实质和知识 **h4M2'C  
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  Assessing the risks of material misstatement and fraud } 8 z:L<  
  评估材料错报和舞弊的风险 CKn2ZL  
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  Materiality (level), tolerable error Z >`\$1CI  
  重要性(级别),可容忍误差 FJZ'P;3  
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  Analytical procedures E\!X$  
  分析程序 6HK1?  
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  Planning an audit S#M8}+ZD,  
  规划审计工作 R)66qRf  
 C^"zU>W_  
  Audit documentation: working papers U}jGr=tu  
  审计文件:工作底稿 d2UidDU5qa  
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  The work of others [<53_2]~  
  其他机构的文件 -kk7y  
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  Rely on the work of experts /7 D5I\  
  依靠专家的工作 jcqUY+T$  
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  Rely on the work of internal audit gw"cXny  
  依靠内部审计工作 5Qq/nUR  
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  3. Internal control o08g]a  
  内部控制 2%WeB/)9  
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  The evaluation of internal control systems IVh5SS  
  对内部控制系统的评估 Cw(e7K7&  
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  Tests of control u"qu!EY2  
  控制测试 xZ {6!=4!  
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  Substantive procedures (time, nature, extent) >;4q  
  实质性程序(时间,性质,程度) &tZIWV1&  
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  Transaction cycles: revenue, purchases, inventory, etc. zU!{_Ao9  
  交易周期:收入,采购,库存等。 nKGQU,C  
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  4.Audit evidence c]E pg)E  
  审计证据 @!")shc  
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  Obtain sufficient, appropriate audit evidence [nxYfER7  
  获取足够、适当的审计证据 &pzL}/u  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations + -Rf@  
  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 e^eJ!~0  
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  The audit of specific items r:V bjmL  
  审计的具体项目 V5lUh#@TN&  
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  Receivables: confirmation SOR\oZ7  
  应收帐款:确认 aaU4Jl?L  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties (X@\2M4@T#  
  存货:数量,减值,第三方持有存货的确认 Sk5 3Lc  
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  Payables: supplier statement reconciliation, confirmation :0y-n.-{  
  应付帐款:供应商的申明一致,确认 Nmx\qJUR(  
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  Bank and cash: bank confirmation ~:JAWs$\V  
  银行存款和现金:银行的确认 y<6Sl6l*  
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  Auditing sampling u;9iuc` *  
  审计抽样 PJZ;wqTD_  
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5.Review cV>?*9z0  
  复核 q* lk9{>  
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  Subsequent events R7rM$|n=o  
  随后发生的事件 Y[L,rc/j  
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  Going concern k+{~#@  
  持续关注 )>h3IR  
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  Management representations lB _9b_|2  
  与管理层的交涉沟通 ?:/J8s [O  
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  Audit finalization and the final review: unadjusted differences }BS EK<W  
  审核定稿和最后审查:未经调整的差异 #8t=vb3  
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  6. Reporting hvTc( 0;mB  
  报告 x=rMjz-`_  
学会计论坛bbs.xuekuaiji.com kq=Htbv7  
  Appendix 4'D^>z!c  
  附录 B> E4,"  
  Audit procedure 7|=SZ+g  
  审计程序 e6'0g=Y#   
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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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