审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性,可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce UOQEk22
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ability to continue as a going concern 持续经营能力 9x,RvWTb
acceptability 可接受性,可接受程度 ss;R8:5
acceptable level of detection risk 检查风险的可接受水平 .<kqJ|SVi
acceptance of engagement 接受委托 'SQG>F Uy
accepting the engagement for the first time 首次接受委托 hiNEJ_f
access to asset 对资产的接触 /}-CvSR
according to 根据,依据,依照 Bl=t
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account balance 账户余额 [M+f-kl
account for 对……进行会计处理,核算;解释 ~-wPP{!
accounting 会计,会计学 N !TW!
accounting advisory serve 会计咨询服务 !w&ky
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accounting firm 会计师事务所 Q:
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accounting information 会计信息,会计资料 f/CuE%7BR
accounting period 会计期间
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accounting policies 会计政策 t&?im<
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 N},n `Yl.
accounting responsibility 会计责任 Jx'i2&hGN
accounting service 会计服务 1S@vGq}
accounting standards 会计准则 {Z
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Accounting Standards for Business Enterprises 企业会计准则 bH"hX
accounting system 会计系统 3sd"nR?aX
accounting treatment 会计处理 DxJX+.9K9
accuracy 准确性,精确性 S_~z-`;h!
additional audit procedures 追加审计程序 LM2TZ
addressee 收件人,收信人 ~c6}
Administration of State-owned Assets (the~) 国有资产管理局 2h?uNW(0Q
administrative laws and regulations 行政法规 *L!!]Q2c
adverse impact 不利影响,负面影响 Y!;|ld
adverse opinion 反对意见 z({hiVs
advisory group 咨询组,顾问组 p!s}=wI`
agency fee 代理费,代理费用 CKA
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aggregate 总计,合计为…… 9c JH"
alternation of document and record 变造文件和记录 5xii(\lC
alternative audit procedures 替代审计程序,备选审计程序 GguFo+YeZ
amend 修改,修订 G7D2{J{1
amortisation 摊销 "?| > btr
analytical capacity 分析能力 28
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analytical procedures 分析性程序 ak:c rrkx
annual financial statements 年度会计报表,年度财务报表 ,^S@
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appendix 附录,附表 < y*x]}
applicable 适用的 /T.KbLx~q
applicable laws and regulations 适用的法规 _'#x^D
application systems 应用系统 a
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apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; g[w,!F
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appropriate authorization 适当的授权 2.d| G`
appropriateness of audit evidence 审计证据的适当性 KoS*0U<g6
approval 批准,核准 s`#(
assertion (会计报表上的)认定;确认 p019)X|vx
assessed level of control risk 对控制风险的评估,控制风险的评估水平 *28pRvY:b
asset 资产,财产 f
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asset restructuring 资产重组 Y6&wJ<
assignment of duties 职责的划分
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assistant 助理,助理人员 <7Ae-!>x
associated company 联属公司,联营公司 5aa<qtUjH
association 联合,结合;协会,社团 GIAc?;zY
assumption 假设,假定 lSH6>0#B
at a given date 在某一特定时日 _!|/
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attestation 鉴证,公证 aH#l9kCb
attestation service 鉴证服务 ?-Vjha@BO
audit adjustment 审计调整 "]-Xmdk09
audit areas 审计领域 ~@kU3ZGJZ
audit conclusion 审计结论 Zk[&IBE_
audit effectiveness 审计效果 c
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audit efficiency 审计效率 =
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audit engagement letter 审计业务约定书 #]'rz,E<
audit evidence 审计证据 Bphof0{<}
audit fee 审计费 +d|mR9^([
audit files 审计档案 M'!U<Y
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audit findings 审计中发现的事项 CA +uKM^"6
audit implementation stage 审计实施阶段 aj}(E+
audit mark 审计标识 *s;|T?
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audit materiality 审计重要性 T\r@5Xv
audit method 审计方法 pT$f8xJ
audit objective 审计目标,审计目的 M2U&?V C!
audit of financial statements 会计报表审计,财务报表审计 @9&P~mo/
audit opinion 审计意见 ]G2uk`
audit period 被审计期间,被审计年度 E#F/88(
audit plan 审计计划 @&}
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audit planning 编制审计计划,制定审计计划,审计计划 |c`w'W?C6
audit planning stage 审计计划阶段 c,*9K/:
audit procedure 审计程序 )IJQeC
audit programme 审计程序表,具体审计计划 }Nb8}(6
audit report 审计报告 n>'Kp T9|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _A0w[
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audit report with a qualified opinion 有保留意见的审计报告 K+6e?5t
audit report with an adverse opinion 否定意见的审计报告 f#Xyoa%
audit report with dual dates 双重日期审计报告 $k$4%
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audit reporting stage 审计报告阶段 x\Y $+A,P
audit responsibility 审计责任 Dnc<sd;
audit results 审计结果 }E_#k]#*
audit risk 审计风险 vip~'
audit sampling 审计抽样 D?Ux[O zb
audit sampling techniques 审计抽样方法,审计抽样技术 $O^v]>h
audit strategies 审计策略 5 B=^v#m
audit summary 审计总结,审计小结 B*gdgM*`
audit team 审计小组 q5L51KP2
audit test 审计测试 5cWw7V<m
audit trail 审计轨迹 Y\0}R,]a-
audit work 审计工作 03j]d&P%d
audit working paper 审计工作底稿 IMk'#)
audited financial statement 审计会计报表,已审计财务报表 C^)*Dsp
Auditing Guidelines (the~) 审计规范指南 />j';6vi
auditing standards 审计准则 Q%-di=
audit-oriented working paper (审计)业务类工作底稿 { m|pl
authorisation 授权 'L{8@gqi
authorisation of transaction 交易的授权 F"N60>>
availability 可获得性 \qUKP"dr
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balance 余额;差额;平衡 lHV[Ln`\x
balance sheet 资产负债表 {$ep7;'d
bank 银行 _Ob@`
bank account 银行账户,银行户头 1[]&(Pa
bank statement 银行对账单 e]Zngt?b
barter transaction 易货交易,以物换物交易 Y-0?a?q2Fr
basis of audit 审计依据 _uJ"m8Tl
basis of preparation (会计报表的)编制基础 V
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book of account 账目,账簿 A 8 vbQ
borrowing 借款,贷款,借债 wd/<
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branch 分支,分支机构,分店 . <tq61
brought forward (账户余额等的)承上年,承上期,承上页 ^V%rag
budget 预算 kapC%/6"
building 建筑物;大楼 2c/Ys4/H4]
business conditions 业务情况,经营情况 `
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business licence (企业等的)营业执照 RyRpl*^
business relation 业务关系 1@gg uRF:
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