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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 3uMy]HUQ  
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  Materiality, true and fair presentation, reasonable assurance tnIX:6  
  物质性,真实公平的描述,合理的保证 .e5Mnd%$M  
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  Appointment, removal and resignation of auditors %>s |j'{  
  审计人员的的任命、免职和辞职 @ .KGfNu  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |K~Nw&rZ]  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K+iP 6B  
I 2DpRMy  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mBC+6(5V  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 'f|o{  
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  Engagement letter We z 5N  
  约定书(委托书) <\FH fE  
CQ2jP G*py  
  2. Planning and risk assessment Rva$IX ^]  
  规划和风险评估 t:c.LFrF  
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  General principles F5#YOc k&,  
  一般原则 rQ9'bCSr%  
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  Plan and perform audits with an attitude of professional skepticism 5:U so{  
  持专业的怀疑态度计划和执行审计工作 F<w/PMb  
'W#D(l9nI  
  Audit risks = inherent risk ×control risk ×detection risk ?hM64jI|  
  审计风险=内在风险×控制风险×检查风险 y3ikWnx  
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  Risk-based approach L4f3X~8,b  
  基于风险的办法 XZwK6F)L   
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  Understanding the entity and knowledge of the business Vq2$'lY  
  了解商业的实质和知识 D3A/l  
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  Assessing the risks of material misstatement and fraud 07$o;W@  
  评估材料错报和舞弊的风险 {y;n:^  
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  Materiality (level), tolerable error -{+}@?  
  重要性(级别),可容忍误差 { BHO /q3  
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  Analytical procedures ]:\dPw`A  
  分析程序 >OK^D+ v"j  
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  Planning an audit a'z7(8$$  
  规划审计工作 m4yL@d,Yw  
M#[{>6>iE  
  Audit documentation: working papers K4);HJ|=  
  审计文件:工作底稿 2Hv+W-6v  
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  The work of others <^uBoKB/f  
  其他机构的文件 ],v=]+R  
 RX5dO%  
  Rely on the work of experts x3krbUlx  
  依靠专家的工作 A+)`ZTuO  
cFWc<55aX6  
  Rely on the work of internal audit V470C@  
  依靠内部审计工作 ?R#)1{(8d~  
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  3. Internal control u~-8d;+?y  
  内部控制 !Rt >xD  
:/Qq@]O>  
  The evaluation of internal control systems I!?}jo3  
  对内部控制系统的评估 k# rBB  
y^%y<~f  
  Tests of control >dG[G>  
  控制测试 OBAi2Vw  
8&aq/4:q0  
  Substantive procedures (time, nature, extent) 6K<K  
  实质性程序(时间,性质,程度) #C3.Jef  
+?!(G}5  
  Transaction cycles: revenue, purchases, inventory, etc. O1mKe%'|  
  交易周期:收入,采购,库存等。 ia 73?*mXT  
?K\axf>F  
n.G!43@*N  
  4.Audit evidence @|%2f@h  
  审计证据 I 2|Bg,e  
# N cK X  
  Obtain sufficient, appropriate audit evidence E\,-XH  
  获取足够、适当的审计证据 ?1eK#Z.  
3Ims6I]  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k)Qtfj}uij  
  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+w<RNBmz  
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  The audit of specific items C 6AUNRpl  
  审计的具体项目 e@OX_t_  
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  Receivables: confirmation hfy_3}_  
  应收帐款:确认 &IB|rw'9  
> "=>3  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Oo% d]8W  
  存货:数量,减值,第三方持有存货的确认 N' `A?&2ru  
3;s\OW`  
  Payables: supplier statement reconciliation, confirmation /RC7"QzL  
  应付帐款:供应商的申明一致,确认 ,Vk3kmuvr]  
#?9;uy<j.q  
  Bank and cash: bank confirmation v oj^pzZ  
  银行存款和现金:银行的确认 Tyf`j,=  
>s?S+W[L  
  Auditing sampling  'CkIz"Wd  
  审计抽样 9j9TPyC/2  
 1HZO9cXJ  
5.Review =zKM=qba  
  复核 <<R*2b  
7{I0s;R  
  Subsequent events K&KWN]  
  随后发生的事件 )f<z% :I+Z  
}@+:\   
V /V9B2.$  
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_t #k,;  
  Going concern c|@bwat4  
  持续关注 d,n 'n  
cq/$N  
  Management representations @7j AL-  
  与管理层的交涉沟通 HqT#$}rv  
<;Zmjeb+#  
  Audit finalization and the final review: unadjusted differences BeoDKdAwY  
  审核定稿和最后审查:未经调整的差异 czRFMYE  
W+ko q*P  
=mp;.k95  
  6. Reporting =.]4;z  
  报告 @8r pD"x  
学会计论坛bbs.xuekuaiji.com "]b<uV  
  Appendix FSW_<%  
  附录 )ea>%  
  Audit procedure T !WT;A   
  审计程序 p xa*'h"b^  
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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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