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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 |fk,&5s  
xR, ;^R|C  
  Materiality, true and fair presentation, reasonable assurance <#9zc'ED:  
  物质性,真实公平的描述,合理的保证 ?ixzlDto\  
S-:7P.#Q  
  Appointment, removal and resignation of auditors tK|hC [  
  审计人员的的任命、免职和辞职 /fM6%V=Y  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ptmPO4f  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 = *A_{u;E  
r4c3t,L*$I  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O Qh36BM  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ZN ?P4#Z S  
ab 1\nzpd  
  Engagement letter 'c<@SVF{Zz  
  约定书(委托书) Y e}y_W  
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  2. Planning and risk assessment b+M[DwPw  
  规划和风险评估 IfZaK([  
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  General principles {fMrx1  
  一般原则 [<sBnHbvQ.  
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  Plan and perform audits with an attitude of professional skepticism ]~(Ipz2NP  
  持专业的怀疑态度计划和执行审计工作 /d >f p  
<!zItFMD[m  
  Audit risks = inherent risk ×control risk ×detection risk b}$m!c:<8  
  审计风险=内在风险×控制风险×检查风险 `z3?ET  
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  Risk-based approach F ,{nG[PL  
  基于风险的办法 zF]hf P0Q  
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  Understanding the entity and knowledge of the business ?XGZp?6  
  了解商业的实质和知识 |U^ ff^]  
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  Assessing the risks of material misstatement and fraud ~pj9_I  
  评估材料错报和舞弊的风险 &/\0_CoTR\  
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  Materiality (level), tolerable error V_}`2.Pg  
  重要性(级别),可容忍误差 G-n`X":$DT  
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  Analytical procedures ;lAz@jr+  
  分析程序 ~ilbW|s?=k  
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  Planning an audit m ]K.0E  
  规划审计工作 o D* '  
BJj~fNm1Zr  
  Audit documentation: working papers XE$eHx3;  
  审计文件:工作底稿 1}8e@`G0.]  
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  The work of others #K*d:W3C  
  其他机构的文件 XtfL{Fy|T  
~*B1}#;  
  Rely on the work of experts K?T)9  
  依靠专家的工作 DO03v N  
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  Rely on the work of internal audit m; ABHq#  
  依靠内部审计工作 LwGcy1F.  
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  3. Internal control +]]wf'w  
  内部控制 Op%^dwVG(v  
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  The evaluation of internal control systems KUyua~tF  
  对内部控制系统的评估 LOida#R  
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  Tests of control *h =7:*n  
  控制测试 Zo0&<QWj  
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  Substantive procedures (time, nature, extent) e#'`I^8l  
  实质性程序(时间,性质,程度) cE*|8'rSf  
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  Transaction cycles: revenue, purchases, inventory, etc. II<<-Y6  
  交易周期:收入,采购,库存等。 iqoPD4A  
`P z !H  
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  4.Audit evidence Xj/ X.  
  审计证据 56bB~ =c  
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  Obtain sufficient, appropriate audit evidence f8&=D4)-w  
  获取足够、适当的审计证据 y~luuV;uj  
v l*RR oJ  
  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nlmkkTHF8  
  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 7k$8i9#  
'[-/X a['  
  The audit of specific items lpp'.HTP  
  审计的具体项目 2d>PN^x  
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  Receivables: confirmation R*[ACpxr  
  应收帐款:确认 []2GN{m  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 8D n]`}ok  
  存货:数量,减值,第三方持有存货的确认 m|7g{vHVV  
%d7iQZb>  
  Payables: supplier statement reconciliation, confirmation TRq~n7Y7C  
  应付帐款:供应商的申明一致,确认 8EE7mEmLH  
c"z%AzUV'  
  Bank and cash: bank confirmation ~clWG-i  
  银行存款和现金:银行的确认 0?:ZERv  
b R6bS7$  
  Auditing sampling SA&wW\Ym]  
  审计抽样 e QLa.0  
PLY7qM w  
5.Review HIU@m<  
  复核 ;I7Z*'5!  
l1:j/[B=  
  Subsequent events YW}/C wB  
  随后发生的事件 C}>&# )IH  
1=D!C lcb  
:qZ^<3+:  
evs2dz<eA  
)5t_tPv  
  Going concern UiSc*_N"  
  持续关注 H{XW?O^ @  
} F.1j!71L  
  Management representations 2 g8PU$T  
  与管理层的交涉沟通 uJO*aA{K  
s=nds"J  
  Audit finalization and the final review: unadjusted differences !^7:Rr _  
  审核定稿和最后审查:未经调整的差异 _NkN3f5 1L  
.Sn1YAhE  
aj,ZM,Ad  
  6. Reporting b?^n '0  
  报告 s_[?(Ip{  
学会计论坛bbs.xuekuaiji.com Kaa*;T![  
  Appendix f LW>-O73  
  附录 96.Wfx  
  Audit procedure zXD@M{  
  审计程序 g3Q #B7A  
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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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