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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 B.#0kjA}  
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  Materiality, true and fair presentation, reasonable assurance xpwzzO*U  
  物质性,真实公平的描述,合理的保证 kw'D2692  
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  Appointment, removal and resignation of auditors @oNrR$7  
  审计人员的的任命、免职和辞职 e: tp7w 4  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |\t_I~de  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W9~datIh>  
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  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H1M>60*  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为  >w2u  
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  Engagement letter ]3'd/v@fT  
  约定书(委托书) dD%m=x  
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  2. Planning and risk assessment 9qA_5x%"%u  
  规划和风险评估 V-3]h ba,  
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  General principles ,P+&-}gn9  
  一般原则 5hMiCod  
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  Plan and perform audits with an attitude of professional skepticism < n{9pZ5.  
  持专业的怀疑态度计划和执行审计工作 /o2eKx  
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  Audit risks = inherent risk ×control risk ×detection risk oP6G2@3P/  
  审计风险=内在风险×控制风险×检查风险 f9$q.a*  
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  Risk-based approach cS"6%:hQ  
  基于风险的办法 m/AN*` V  
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  Understanding the entity and knowledge of the business (x@"Dp=MZW  
  了解商业的实质和知识 Zj;!7ZuT1  
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  Assessing the risks of material misstatement and fraud _G|6xlO  
  评估材料错报和舞弊的风险 K]l) z* I  
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  Materiality (level), tolerable error ghl9gFFj  
  重要性(级别),可容忍误差 o%a$m9I  
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  Analytical procedures 3^Y-P8.zdB  
  分析程序 4]GyuY  
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  Planning an audit DI\sq8J^  
  规划审计工作 :?J$ +bm}  
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  Audit documentation: working papers W=*\4B]  
  审计文件:工作底稿 X)~-MY*p  
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  The work of others 21qhlkdc  
  其他机构的文件 .+<K-'&=  
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  Rely on the work of experts *))|ZE6jI  
  依靠专家的工作 ]rS+v^@QH  
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  Rely on the work of internal audit q3:tZoeXV  
  依靠内部审计工作 JpDkf$kM  
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  3. Internal control y[cAU:P?  
  内部控制 `W9_LROD  
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  The evaluation of internal control systems OX"`VE  
  对内部控制系统的评估 !v-(O"a  
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  Tests of control T1E=<q4  
  控制测试 e/6oC~#]  
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  Substantive procedures (time, nature, extent) 8c9_=8vw  
  实质性程序(时间,性质,程度) :MVD83?4  
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  Transaction cycles: revenue, purchases, inventory, etc. 7"NUof?i  
  交易周期:收入,采购,库存等。 aF:I]]TfK~  
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  4.Audit evidence Buo1o&&  
  审计证据 Q7C'O @  
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  Obtain sufficient, appropriate audit evidence eR/7*G5  
  获取足够、适当的审计证据 ' BC-'Ot  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q_dFZ  
  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 [8"nRlXH  
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  The audit of specific items p7*\]HyE)  
  审计的具体项目 W`Soa&9  
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  Receivables: confirmation Na=q(OKN  
  应收帐款:确认 A1|:$tED+2  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 43eGfp'  
  存货:数量,减值,第三方持有存货的确认 "x{S3v4Rb5  
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  Payables: supplier statement reconciliation, confirmation u^ T2  
  应付帐款:供应商的申明一致,确认 i@2?5U>h  
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  Bank and cash: bank confirmation K= 69z  
  银行存款和现金:银行的确认 R\<^A~(Gl  
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  Auditing sampling a^2?W  
  审计抽样 s:jwwE2  
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5.Review znM"P|A  
  复核 A >x{\  
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  Subsequent events W4N$]D=  
  随后发生的事件 htaB! Q?V  
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  Going concern k -SUp8}g  
  持续关注 TPkm~>zD.  
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  Management representations E_ xpq  
  与管理层的交涉沟通 -i58FJ`B  
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  Audit finalization and the final review: unadjusted differences ?vZ&CB  
  审核定稿和最后审查:未经调整的差异 7c+u+Yet  
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  6. Reporting HMBxj($eR  
  报告 D3I;5m`_  
学会计论坛bbs.xuekuaiji.com r:u5+A  
  Appendix rtY0?  
  附录 iJq}tIk#2'  
  Audit procedure Jk`A}  
  审计程序 0.?|%;^ib  
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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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