注册会计师英语试题

时间:2021-06-10 19:19:20 试题 我要投稿
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注册会计师英语试题

  1. Assurance engagements and external audit

注册会计师英语试题

  保证约定和外部审计

  Materiality, true and fair presentation, reasonable assurance

  物质性,真实公平的描述,合理的保证

  Appointment, removal and resignation of auditors

  审计人员的的任命、免职和辞职

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

  意见类型:无保留意见,保留意见,否定意见,拒绝表示意见

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

  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

  Engagement letter

  约定书(委托书)

  2. Planning and risk assessment

  规划和风险评估

  General principles

  一般原则

  Plan and perform audits with an attitude of professional skepticism

  持专业的怀疑态度计划和执行审计工作

  Audit risks = inherent risk ×control risk ×detection risk

  审计风险=内在风险×控制风险×检查风险

  Risk-based approach

  基于风险的办法

  Understanding the entity and knowledge of the business

  了解商业的实质和知识

  Assessing the risks of material misstatement and fraud

  评估材料错报和舞弊的风险

  Materiality (level), tolerable error

  重要性(级别),可容忍误差

  Analytical procedures

  分析程序

  Planning an audit

  规划审计工作

  Audit documentation: working papers

  审计文件:工作底稿

  The work of others

  其他机构的文件

  Rely on the work of experts

  依靠专家的工作

  Rely on the work of internal audit

  依靠内部审计工作

  3. Internal control

  内部控制

  The evaluation of internal control systems

  对内部控制系统的评估

  Tests of control

  控制测试

  Substantive procedures (time, nature, extent)

  实质性程序(时间,性质,程度)

  Transaction cycles: revenue, purchases, inventory, etc.

  交易周期:收入,采购,库存等。

  4.Audit evidence

  审计证据

  Obtain sufficient, appropriate audit evidence

  获取足够、适当的审计证据

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

  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

  The audit of specific items

  审计的具体项目

  Receivables: confirmation

  应收帐款:确认

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

  存货:数量,减值,第三方持有存货的.确认

  Payables: supplier statement reconciliation, confirmation

  应付帐款:供应商的申明一致,确认

  Bank and cash: bank confirmation

  银行存款和现金:银行的确认

  Auditing sampling

  审计抽样

  5.Review

  复核

  Subsequent events

  随后发生的事件

  Going concern

  持续关注

  Management representations

  与管理层的交涉沟通

  Audit finalization and the final review: unadjusted differences

  审核定稿和最后审查:未经调整的差异

  6. Reporting

  报告

  Appendix

  附录

  Audit procedure

  审计程序

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