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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 /+m7J"Km  
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  Materiality, true and fair presentation, reasonable assurance MNX-D0`g  
  物质性,真实公平的描述,合理的保证 ( `d_DQ  
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  Appointment, removal and resignation of auditors uvA2`%T/  
  审计人员的的任命、免职和辞职 zTze %  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |99Z& <8f  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (N{  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wQU-r|  
  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 u2 U4MV1C  
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  Engagement letter eD N%p  
  约定书(委托书) 9-?kamA  
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  2. Planning and risk assessment _LLE~nUK"/  
  规划和风险评估 L/:u  
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  General principles j*jq2u  
  一般原则 .DcuJC=  
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  Plan and perform audits with an attitude of professional skepticism Mp^U)S+  
  持专业的怀疑态度计划和执行审计工作 <$`u d P@  
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  Audit risks = inherent risk ×control risk ×detection risk ]GPUL>7  
  审计风险=内在风险×控制风险×检查风险 :w4I+* ]  
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  Risk-based approach y{\(|j  
  基于风险的办法 0'Qo eFKG  
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  Understanding the entity and knowledge of the business zyFbu=d|O:  
  了解商业的实质和知识 H@8 ;6D  
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  Assessing the risks of material misstatement and fraud (9D,Ukw  
  评估材料错报和舞弊的风险 .g6(07TyV  
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  Materiality (level), tolerable error +luW=j0V  
  重要性(级别),可容忍误差 bq` 0$c%hN  
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  Analytical procedures ;AgXl%Q  
  分析程序 L QP4#7  
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  Planning an audit >5-]Ur~  
  规划审计工作 "G!V?~;  
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  Audit documentation: working papers VUGVIy.  
  审计文件:工作底稿 atWAhN  
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  The work of others ic|>JX$G  
  其他机构的文件 !P b39[f  
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  Rely on the work of experts Oo 95\Yf$N  
  依靠专家的工作 ^<O:`c6_  
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  Rely on the work of internal audit x kebel`%  
  依靠内部审计工作 #$9rH 2zd  
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  3. Internal control ^aO\WKkA  
  内部控制 ni x1_Wo;  
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  The evaluation of internal control systems K.jm>]'z4;  
  对内部控制系统的评估 nLjo3yvV..  
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  Tests of control =24<d!R  
  控制测试 e#$ZOK)`  
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  Substantive procedures (time, nature, extent) g:nU&-x#R  
  实质性程序(时间,性质,程度) 0UT2sM$  
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  Transaction cycles: revenue, purchases, inventory, etc. I|?Z.!I|  
  交易周期:收入,采购,库存等。 :V#W y  
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 ,M&[c|  
  4.Audit evidence 8o;9=.<<~u  
  审计证据 nf MQ3K P  
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  Obtain sufficient, appropriate audit evidence <C_FI` wk  
  获取足够、适当的审计证据 K) "cwk-  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xl$#00|y  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 B[0XzV]Z  
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  The audit of specific items [UHDN:y  
  审计的具体项目 cTeEND)  
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  Receivables: confirmation j@b4)t  
  应收帐款:确认 z_p/.kQ'5  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties }9xEA[@;  
  存货:数量,减值,第三方持有存货的确认 eOQUy +  
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  Payables: supplier statement reconciliation, confirmation 217KJ~)'  
  应付帐款:供应商的申明一致,确认 l&4TfzkY  
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  Bank and cash: bank confirmation QpPJ99B|  
  银行存款和现金:银行的确认 pU*dE   
"3v[\M3  
  Auditing sampling Kj_hCSvf3e  
  审计抽样 ]64 mSB  
wK CHG/W  
5.Review M"]~}*  
  复核 PQRh5km  
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  Subsequent events D/Y.' P:j  
  随后发生的事件 p_jDnb#  
t,.MtU>K@  
n@xDF a  
qF(F<$B  
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  Going concern 5xi f0h-`  
  持续关注 ']+-u{+#  
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  Management representations \z<B=RT\  
  与管理层的交涉沟通 oO|zRK1;/  
78\:{i->ta  
  Audit finalization and the final review: unadjusted differences {@9y%lmrh  
  审核定稿和最后审查:未经调整的差异 x(z[S$6Y\  
m[C-/f^u|  
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  6. Reporting V,($I'&/  
  报告 S ; x;FU  
学会计论坛bbs.xuekuaiji.com Mrp'wF D  
  Appendix |Q^Z I  
  附录 o)7gKWjujP  
  Audit procedure F t%f"Z  
  审计程序 QH6Lb%]/  
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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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