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注會(huì)審計(jì)英語(yǔ)試題

來源: 讀者上傳 編輯: 2009/10/16 13:49:52  字體:

  1. Assurance engagements and external audit

  保證約定和外部審計(jì)

  Materiality, true and fair presentation, reasonable assurance

  物質(zhì)性,真實(shí)公平的描述,合理的保證

  Appointment, removal and resignation of auditors

  審計(jì)人員的的任命、免職和辭職

  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion

  意見類型:無保留意見,保留意見,否定意見,拒絕表示意見

  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior

  職業(yè)道德:獨(dú)立,客觀,完整,專業(yè)能力,應(yīng)有的謹(jǐn)慎,保密,職業(yè)行為

  Engagement letter

  約定書(委托書)

  2. Planning and risk assessment

  規(guī)劃和風(fēng)險(xiǎn)評(píng)估

  General principles

  一般原則

  Plan and perform audits with an attitude of professional skepticism

  持專業(yè)的懷疑態(tài)度計(jì)劃和執(zhí)行審計(jì)工作

  Audit risks = inherent risk ×control risk ×detection risk

  審計(jì)風(fēng)險(xiǎn)=內(nèi)在風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)

  Risk-based approach

  基于風(fēng)險(xiǎn)的辦法

  Understanding the entity and knowledge of the business

  了解商業(yè)的實(shí)質(zhì)和知識(shí)

  Assessing the risks of material misstatement and fraud

  評(píng)估材料錯(cuò)報(bào)和舞弊的風(fēng)險(xiǎn)

  Materiality (level), tolerable error

  重要性(級(jí)別),可容忍誤差

  Analytical procedures

  分析程序

  Planning an audit

  規(guī)劃審計(jì)工作

  Audit documentation: working papers

  審計(jì)文件:工作底稿

  The work of others

  其他機(jī)構(gòu)的文件

  Rely on the work of experts

  依靠專家的工作

  Rely on the work of internal audit

  依靠?jī)?nèi)部審計(jì)工作

  3. Internal control

  內(nèi)部控制

  The evaluation of internal control systems

  對(duì)內(nèi)部控制系統(tǒng)的評(píng)估

  Tests of control

  控制測(cè)試

  Substantive procedures (time, nature, extent)

  實(shí)質(zhì)性程序(時(shí)間,性質(zhì),程度)

  Transaction cycles: revenue, purchases, inventory, etc.

  交易周期:收入,采購(gòu),庫(kù)存等。

  4.Audit evidence

  審計(jì)證據(jù)

  Obtain sufficient, appropriate audit evidence

  獲取足夠、適當(dāng)?shù)膶徲?jì)證據(jù)

  Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations

  財(cái)務(wù)報(bào)表要求包含:完整性、發(fā)生、存在、計(jì)量、描述和披露、權(quán)利與義務(wù)

  The audit of specific items

  審計(jì)的具體項(xiàng)目

  Receivables: confirmation

  應(yīng)收帳款:確認(rèn)

  Inventory: counting, cut-off, confirmation of inventory held by third parties

  存貨:數(shù)量,減值,第三方持有存貨的確認(rèn)

  Payables: supplier statement reconciliation, confirmation

  應(yīng)付帳款:供應(yīng)商的申明一致,確認(rèn)

  Bank and cash: bank confirmation

  銀行存款和現(xiàn)金:銀行的確認(rèn)

  Auditing sampling

  審計(jì)抽樣

  5.Review

  復(fù)核

  Subsequent events

  隨后發(fā)生的事件

  Going concern

  持續(xù)關(guān)注

  Management representations

  與管理層的交涉溝通

  Audit finalization and the final review: unadjusted differences

  審核定稿和最后審查:未經(jīng)調(diào)整的差異

  6. Reporting

  報(bào)告

  Appendix

  附錄

  Audit procedure

  審計(jì)程序

責(zé)任編輯:zoe
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