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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 Z7jX9e"L  
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  Materiality, true and fair presentation, reasonable assurance zx1:`K0bi  
  物质性,真实公平的描述,合理的保证 @1R8 -aa-r  
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  Appointment, removal and resignation of auditors %TrF0{NR90  
  审计人员的的任命、免职和辞职 @rb l^  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion M@ p"y q  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !~lW3  
/9Ilo\MdD  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Vj; vo `T  
  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 7?)/>lx\>$  
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  Engagement letter &2EBk=X  
  约定书(委托书) Napf"Av  
Ak~4|w-  
  2. Planning and risk assessment tLc El'Eo  
  规划和风险评估 !ax;5@J  
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  General principles =z:U~D  
  一般原则 # X.+  
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  Plan and perform audits with an attitude of professional skepticism A 2x;fgi  
  持专业的怀疑态度计划和执行审计工作 zzvlI66e  
jnoL2JR[=-  
  Audit risks = inherent risk ×control risk ×detection risk 1h"_[`L'  
  审计风险=内在风险×控制风险×检查风险 ,2WH/"  
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  Risk-based approach +zWrLf_Rc  
  基于风险的办法 hbuZaxo<  
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  Understanding the entity and knowledge of the business Z{{ t^+XG  
  了解商业的实质和知识 Xy#V Q{!  
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  Assessing the risks of material misstatement and fraud T{*^_  
  评估材料错报和舞弊的风险  }sMW3'V  
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  Materiality (level), tolerable error .R5/8VuHF  
  重要性(级别),可容忍误差 h'^FrWaU/  
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  Analytical procedures F>:%Cyo0!  
  分析程序 L(WOet('  
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  Planning an audit \_oy$>;  
  规划审计工作 L2U x9_S  
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  Audit documentation: working papers 7;HUE!5,^l  
  审计文件:工作底稿 $ u2Cd4  
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  The work of others -[.PH M6+?  
  其他机构的文件 5_G'68;OV  
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  Rely on the work of experts r#xk`a  
  依靠专家的工作 tE!'dpG5)  
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  Rely on the work of internal audit *d l"wH&  
  依靠内部审计工作 QAvWJydb  
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  3. Internal control `=!p$hg($  
  内部控制 rrQ0 qg  
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  The evaluation of internal control systems _hoAW8i  
  对内部控制系统的评估 k.Zll,s  
i=Kvz4h  
  Tests of control tL8't]M,  
  控制测试 vug-n 8  
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  Substantive procedures (time, nature, extent) 1PU*:58[  
  实质性程序(时间,性质,程度) Am7| /  
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  Transaction cycles: revenue, purchases, inventory, etc. Kcn\g.  
  交易周期:收入,采购,库存等。 n.;3X  
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  4.Audit evidence T` ;k!F46  
  审计证据 ,#%SK;1<  
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  Obtain sufficient, appropriate audit evidence zZYHc?Z  
  获取足够、适当的审计证据 P7 8uq  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n49s3|#)G  
  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 YnxU (v'\  
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  The audit of specific items ZPYH#gC& T  
  审计的具体项目 u.&|CF-  
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  Receivables: confirmation ~D!ESe*=  
  应收帐款:确认 <"ae4  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties j}RM.C\7  
  存货:数量,减值,第三方持有存货的确认 ^=#!D[xj>  
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  Payables: supplier statement reconciliation, confirmation Z>HNe9pr  
  应付帐款:供应商的申明一致,确认 gDc]^K4>  
(\q[gy R  
  Bank and cash: bank confirmation Jh(mbD  
  银行存款和现金:银行的确认 wKrdcWI,Z  
/^ QFqM;  
  Auditing sampling &u4Ve8#  
  审计抽样 0&o WfTg  
Ds G !S*  
5.Review V"U~Q=`K  
  复核 j5A\y^Kv  
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  Subsequent events xx}'l:}2 ]  
  随后发生的事件 `~K Ak  
SJF2k[da  
k#-[ M.i  
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  Going concern YL!oF^XO  
  持续关注 e7wKjt2fy  
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  Management representations ?xf~!D  
  与管理层的交涉沟通 wtUG^hV #_  
`;T? 9n  
  Audit finalization and the final review: unadjusted differences 3?]S,~!F  
  审核定稿和最后审查:未经调整的差异 ~vkud+r  
(F_7%!g1d  
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  6. Reporting s~#?9vW  
  报告 9`E-dr9  
学会计论坛bbs.xuekuaiji.com L7[X|zmy*x  
  Appendix /. f!  
  附录 \J\vp0[nO}  
  Audit procedure 2@4MC`&  
  审计程序 6p e4Ni7I2  
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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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