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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 BhC>G2 ^7  
C!s !j  
  Materiality, true and fair presentation, reasonable assurance ]d -U  
  物质性,真实公平的描述,合理的保证 eL{6;.C  
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  Appointment, removal and resignation of auditors o`<ps$ yT  
  审计人员的的任命、免职和辞职 }N%uQP#I  
Rg6/6/ IN  
  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :zLeS-  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w-?|6I}T  
|]'0z0>  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Xgyi}~AoaU  
  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 {}1KI+s9\  
,%EGM+  
  Engagement letter 8bI;xjK^Q  
  约定书(委托书) m.2=,,r<Fq  
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  2. Planning and risk assessment -/3D0`R  
  规划和风险评估 mXd,{b'  
9 )1 8  
  General principles "<3F[[;~  
  一般原则 "@1e0`n Q  
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  Plan and perform audits with an attitude of professional skepticism #-xsAKi  
  持专业的怀疑态度计划和执行审计工作 cFcn61x-  
G%{J.J41F  
  Audit risks = inherent risk ×control risk ×detection risk Z)?i&y?  
  审计风险=内在风险×控制风险×检查风险 xV&c)l>}  
!_Z\K$Ns  
  Risk-based approach D# ZzhHHP  
  基于风险的办法 Arg604V3  
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  Understanding the entity and knowledge of the business J*Dt\[X  
  了解商业的实质和知识 D00I!D16  
 `mar-r_m  
  Assessing the risks of material misstatement and fraud `SdvX n  
  评估材料错报和舞弊的风险 J9!}8uD  
]JQ7x[  
  Materiality (level), tolerable error r5U[jwP  
  重要性(级别),可容忍误差 4e6x1`Y{xB  
E8_j?X1  
  Analytical procedures :fo.9J  
  分析程序 C|#GODA  
VRuY8<E  
  Planning an audit Gk<M@d^hQ  
  规划审计工作 :@BAiKa[wa  
 !t .  
  Audit documentation: working papers >o=O^:/L  
  审计文件:工作底稿 %w+"MkH _  
 -&N^S?  
  The work of others 4R 9lA  
  其他机构的文件 +m|S7yr'  
;WydXQ}Q^  
  Rely on the work of experts :<t%Sf  
  依靠专家的工作 Yp*Dd}n`  
:{:R5d(_I  
  Rely on the work of internal audit D hN{Y8'~  
  依靠内部审计工作 j#}wg`P"A  
/WvF}y  
  3. Internal control DRp h?V\  
  内部控制 M]FA y"E  
 4RPc&%  
  The evaluation of internal control systems ?8ZOiY(  
  对内部控制系统的评估 RKIBFP8.  
D8Ntzsr6  
  Tests of control DdU T"%  
  控制测试 x;Qs_"t];3  
9%+Nzo(Fd  
  Substantive procedures (time, nature, extent) MHl ffj  
  实质性程序(时间,性质,程度) vBFMne1h  
gLm ]*  
  Transaction cycles: revenue, purchases, inventory, etc. 4b\R@Knu  
  交易周期:收入,采购,库存等。 z|KQiLza  
yf > rG  
(8JL/S ;Z$  
  4.Audit evidence  "! -  
  审计证据 r;>2L'  
){-Tt`0(u  
  Obtain sufficient, appropriate audit evidence p"%K(NL  
  获取足够、适当的审计证据 sBN"eHg  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \`ya08DP(  
  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 }MUQO<=*  
@ Sq =q=S  
  The audit of specific items }u3Q*oAGl  
  审计的具体项目 I_?+;<n  
)$EmKOTt:  
  Receivables: confirmation r6JQRSakR  
  应收帐款:确认 Yz%AKp  
/$z(BX/  
  Inventory: counting, cut-off, confirmation of inventory held by third parties Zqo  
  存货:数量,减值,第三方持有存货的确认 D)O2=aQ;]  
MNuBZnO  
  Payables: supplier statement reconciliation, confirmation I{/}pr>  
  应付帐款:供应商的申明一致,确认 _Wb3,E a=  
"YC5viX  
  Bank and cash: bank confirmation 6dH> 0l  
  银行存款和现金:银行的确认 tv]^k]n{rf  
`6No6.\J  
  Auditing sampling f9%M:cl  
  审计抽样 pr=f6~Z-y  
sYfiC`9SO  
5.Review i?HN  
  复核 (WCczXm)  
rt jUHhF  
  Subsequent events 7>-"r*W +z  
  随后发生的事件 b] EC+.  
6E^h#Ozl 9  
9Sb[5_Q  
Wr j<}L|  
&06pUp iS  
  Going concern Eo) #t{{  
  持续关注 5~R1KjjvA  
! %~P[;.  
  Management representations Ye=c;0V(w  
  与管理层的交涉沟通 w/1Os!p  
RJ+["[k  
  Audit finalization and the final review: unadjusted differences P&sn IJ  
  审核定稿和最后审查:未经调整的差异 v1R  t$[  
iB XS   
r|ID]}w  
  6. Reporting .UGbo.e  
  报告 MnPk+eNJm  
学会计论坛bbs.xuekuaiji.com l-gNJ=l+K  
  Appendix s7Z+--I)L  
  附录 S^c; i  
  Audit procedure %a=^T?8  
  审计程序 DtFzT>$^F  
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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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