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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"; >zF  
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  Materiality, true and fair presentation, reasonable assurance cl\Gh  
  物质性,真实公平的描述,合理的保证 F"I{_yleq'  
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  Appointment, removal and resignation of auditors _T\/kJ)Q\  
  审计人员的的任命、免职和辞职 *aem5 E`c  
VKGH+j[  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *,x-}%X  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l  rRRRR  
hKx*V"7/#\  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ku 'OM6D<  
  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 [B0]%!hFw  
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  Engagement letter mHj3ItXUu  
  约定书(委托书) ioJ~k[ T  
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  2. Planning and risk assessment WRdBL5  
  规划和风险评估 &Hl*Eg f  
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  General principles n7EG%q6m+  
  一般原则 _R/^P>Q?  
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  Plan and perform audits with an attitude of professional skepticism W'98ues%  
  持专业的怀疑态度计划和执行审计工作 7A,QA5G ]C  
dx.,  
  Audit risks = inherent risk ×control risk ×detection risk 6_rgj{L  
  审计风险=内在风险×控制风险×检查风险 (Ci{fY6`  
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  Risk-based approach ' ptD`)^(  
  基于风险的办法 Sh@en\m=#S  
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  Understanding the entity and knowledge of the business n7A %y2  
  了解商业的实质和知识 9e aqq  
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  Assessing the risks of material misstatement and fraud +KcD Y1[  
  评估材料错报和舞弊的风险 &gv{LJd5b  
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  Materiality (level), tolerable error wO-](3A-8P  
  重要性(级别),可容忍误差 \gU=B|W  
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  Analytical procedures {e/6iSpT  
  分析程序 iHYvH   
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  Planning an audit !dcG Bj  
  规划审计工作 pBR9)T\ n  
bdx mJ9a:R  
  Audit documentation: working papers <jjn'*44f  
  审计文件:工作底稿 :nLhg$wMs  
;$FpxurX  
  The work of others RJ63"F $  
  其他机构的文件 PV(TDb:0  
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  Rely on the work of experts bMCy=5  
  依靠专家的工作 +k?0C?/T;  
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  Rely on the work of internal audit \9Yc2$dY  
  依靠内部审计工作 sI,S(VWor  
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  3. Internal control ;ND)h pD+  
  内部控制 BKJwM'~  
j34L*?  
  The evaluation of internal control systems .ou#BWav/  
  对内部控制系统的评估 ", Ge:\TR=  
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  Tests of control }i\U,mH0_&  
  控制测试 13f@Ox$  
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  Substantive procedures (time, nature, extent) \J?l7mG  
  实质性程序(时间,性质,程度) ^{l^Z +b.  
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  Transaction cycles: revenue, purchases, inventory, etc. [W*xPXr*  
  交易周期:收入,采购,库存等。 ,x]xtg?  
}$wWX}@  
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  4.Audit evidence 2<X.kM?N{B  
  审计证据 h,Nq:"}  
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  Obtain sufficient, appropriate audit evidence 9~lC/I')t  
  获取足够、适当的审计证据 &}+^*X  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qVe&nXo  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 P)k!#*  
a*T=;P3(I  
  The audit of specific items (imaL,M-D  
  审计的具体项目 8~6H\.0Q  
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  Receivables: confirmation 'U|Tye i?  
  应收帐款:确认 ->q^$#e  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties &40# _>W7  
  存货:数量,减值,第三方持有存货的确认 r,FPTf  
iQ7S*s+l5O  
  Payables: supplier statement reconciliation, confirmation 8 mFy9{M  
  应付帐款:供应商的申明一致,确认 x./l27}6  
by0@G"AE+  
  Bank and cash: bank confirmation 6!Z>^'6  
  银行存款和现金:银行的确认 $T-Pl57  
tUXly|k  
  Auditing sampling lq[o2\  
  审计抽样 Jp#Onl+d6  
+yO^,{8SE  
5.Review fZ7Ap3dmP  
  复核 ynQ+yW74Z  
y2=`NG=  
  Subsequent events 9=FqI50{  
  随后发生的事件 U1,f$McZs  
u.~`/O  
k&M9Hn2  
{%! >0@7  
J}M_Ka  
  Going concern `COnb@uD  
  持续关注 552U~t  
^h^\kW'#  
  Management representations <GRplkf`  
  与管理层的交涉沟通 rV[/G#V>{  
iFBH; O_~  
  Audit finalization and the final review: unadjusted differences  8-.jf  
  审核定稿和最后审查:未经调整的差异 %'`L+y  
qy$1+>f1  
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  6. Reporting tY>_ +)oi  
  报告 |Js?@  
学会计论坛bbs.xuekuaiji.com Ao}J   
  Appendix '}pe$=  
  附录 7~H .\4HB  
  Audit procedure 6:$+"@ps  
  审计程序 Of?3|I3 l  
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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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