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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 ))c*_n  
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  Materiality, true and fair presentation, reasonable assurance 3L%Y"4(mm  
  物质性,真实公平的描述,合理的保证 V=:,]fTr  
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  Appointment, removal and resignation of auditors .n?5}s+q  
  审计人员的的任命、免职和辞职 ^Z#<tN;  
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  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =9#i<te  
  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <t% Ao,"  
dP$y>%cB  
  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xKRfl1  
  职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #1gTpb+t  
aMe%#cLI  
  Engagement letter u0<d2Y  
  约定书(委托书) wI|bB fd(  
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  2. Planning and risk assessment **"zDY*?W  
  规划和风险评估 lsTe*Od  
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  General principles JI28}Cxs0  
  一般原则 RXIH(WiK  
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  Plan and perform audits with an attitude of professional skepticism QSlf=VK*y  
  持专业的怀疑态度计划和执行审计工作 EfMG(oI  
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  Audit risks = inherent risk ×control risk ×detection risk 2d,wrC<'$  
  审计风险=内在风险×控制风险×检查风险 p]atH<^;K  
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  Risk-based approach O :5ldI  
  基于风险的办法 2nOe^X!*  
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  Understanding the entity and knowledge of the business &@Ji+  
  了解商业的实质和知识 :Map,]]B_  
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  Assessing the risks of material misstatement and fraud >rQ)|W=i  
  评估材料错报和舞弊的风险 / r`Y'rm  
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  Materiality (level), tolerable error ^;v.ytO*  
  重要性(级别),可容忍误差 +LvZ87O^~  
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  Analytical procedures dW] Ej"W  
  分析程序 9 u6 g  
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  Planning an audit n~L'icD[  
  规划审计工作 O;.d4pO(tC  
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  Audit documentation: working papers +#2@G}j  
  审计文件:工作底稿 6M2i? c  
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  The work of others QQ2OZy> W  
  其他机构的文件 K1qY10F:_  
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  Rely on the work of experts pD)/- Dgdm  
  依靠专家的工作 OmQuAG ^\x  
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  Rely on the work of internal audit $txWVjR?\  
  依靠内部审计工作 *8(t y%5F0  
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  3. Internal control <{P^W;N7  
  内部控制 c'VtRE# z~  
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  The evaluation of internal control systems *PA1iNdKS  
  对内部控制系统的评估 lqwJ F &  
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  Tests of control IT{.^rP  
  控制测试 +=lcN~U2  
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  Substantive procedures (time, nature, extent) E,nYtn|B  
  实质性程序(时间,性质,程度) R&d_ WB4w  
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  Transaction cycles: revenue, purchases, inventory, etc. 1]zyME  
  交易周期:收入,采购,库存等。 g#bfY=C  
pR^Y| NG!  
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  4.Audit evidence ](( >i%%~  
  审计证据 2&G1Q'!  
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  Obtain sufficient, appropriate audit evidence <]SS gQ9/"  
  获取足够、适当的审计证据 vo^9qSX f  
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  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z!BQtICs  
  财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9 h{:!  
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  The audit of specific items [n@ !=T  
  审计的具体项目 =Z$=-\<x0.  
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  Receivables: confirmation 7Q4Pjc D  
  应收帐款:确认 8Nl|\3nl-  
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  Inventory: counting, cut-off, confirmation of inventory held by third parties 5 <>agK]  
  存货:数量,减值,第三方持有存货的确认 pDnFT2  
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  Payables: supplier statement reconciliation, confirmation @):NNbtA  
  应付帐款:供应商的申明一致,确认 M`,Z#)Af  
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  Bank and cash: bank confirmation `EW_pwZPA  
  银行存款和现金:银行的确认 "/]tFY%Y  
"oGM> @q=B  
  Auditing sampling 2wim P8  
  审计抽样 9G\3hL]  
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5.Review R@{/ $p:  
  复核 C%7,#}[U/  
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  Subsequent events | 3/p8  
  随后发生的事件 i1H80m s  
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  Going concern >"My\o  
  持续关注 2/o/UfYjgF  
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  Management representations .mU.eLM  
  与管理层的交涉沟通 jQBdS. }'v  
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  Audit finalization and the final review: unadjusted differences #YMp,i  
  审核定稿和最后审查:未经调整的差异 u$ / ]59  
ZN]c>w[ )I  
&!EYT0=>p  
  6. Reporting Nk~dfY<s  
  报告 K@u."eaD  
学会计论坛bbs.xuekuaiji.com Pw0KQUs  
  Appendix Xv(9 Yh S  
  附录 wuCtg=  
  Audit procedure P!& CH4+  
  审计程序 ] ,aAzjZ  
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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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