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 63:ZDQ
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审计词汇英汉对照 Jc{zi^)(EN
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ability to continue as a going concern 持续经营能力 {H"gp?Z-
acceptability 可接受性,可接受程度 {wA@5+[
acceptable level of detection risk 检查风险的可接受水平 [Hn+r &
acceptance of engagement 接受委托 ?P"ht
accepting the engagement for the first time 首次接受委托 y1k""75
access to asset 对资产的接触 N;Hf7K
according to 根据,依据,依照 9D8el}uHf
account balance 账户余额 J5|Dduv
account for 对……进行会计处理,核算;解释 d/R:-{J)c
accounting 会计,会计学 Zu~ #d)l3N
accounting advisory serve 会计咨询服务 /xf%Rp4}
accounting firm 会计师事务所 -*?a*q/#nQ
accounting information 会计信息,会计资料 vQBfT% &Q-
accounting period 会计期间 F Fg0}
accounting policies 会计政策 HC!$Z`}Y
accounting professional bodies 会计职业组织,会计职业团体 M=0I 3o}J
accounting records 会计记录 [lyB@) 6.
accounting responsibility 会计责任 LX*T<|c`'
accounting service 会计服务 M%9PVePOe
accounting standards 会计准则 W P.6ea7k
Accounting Standards for Business Enterprises 企业会计准则 3~Ipcr
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accounting system 会计系统 b?HW6Kfc
accounting treatment 会计处理 `'
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accuracy 准确性,精确性 )5yZSdA
additional audit procedures 追加审计程序 fyQAQZT
addressee 收件人,收信人 V3I&0P k
Administration of State-owned Assets (the~) 国有资产管理局 NSM-p.I9
administrative laws and regulations 行政法规 $:mCyP<y
adverse impact 不利影响,负面影响 `<\AnhNW]I
adverse opinion 反对意见 "d.qmM
advisory group 咨询组,顾问组 K6|*-Wo.
agency fee 代理费,代理费用 GHYgSS
aggregate 总计,合计为…… Kr]F+erJe
alternation of document and record 变造文件和记录 ;t*45
alternative audit procedures 替代审计程序,备选审计程序 K mL
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amend 修改,修订 JNX7]j\
amortisation 摊销 ;QgJw2G
analytical capacity 分析能力 $!KV]]
analytical procedures 分析性程序 v*3ezf\
annual financial statements 年度会计报表,年度财务报表 <VgnrqF6:
appendix 附录,附表
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applicable 适用的 ^5"s3Qn
applicable laws and regulations 适用的法规 5QMu=/
application systems 应用系统 .
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apply consistently 一贯地执行,一贯地实施 PiAA,
appropriate 适当的,合适的; 6 D~b9e
征用,挪用 &?YQVwsN
appropriate authorization 适当的授权 O'$:wc#
appropriateness of audit evidence 审计证据的适当性 :ykQ[d`:|
approval 批准,核准 uCUQxFp
assertion (会计报表上的)认定;确认 5:56l>0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =@{H7z(p&
asset 资产,财产 n*bbmG1
asset restructuring 资产重组 my*UN_]
assignment of duties 职责的划分 mC J/gWDY
assistant 助理,助理人员 ZJ+q<n_4}
associated company 联属公司,联营公司 }bix+/]
association 联合,结合;协会,社团
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assumption 假设,假定 52-^HV
at a given date 在某一特定时日 ?c=l"\^x
attestation 鉴证,公证 yfuvU2nVH
attestation service 鉴证服务 \{NeDv{A
audit adjustment 审计调整 QLIm+)T
audit areas 审计领域
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audit conclusion 审计结论 h}+,]^
audit effectiveness 审计效果 m<"1*d~
audit efficiency 审计效率 7{<t]wQq
audit engagement letter 审计业务约定书 p~=%CG^5
audit evidence 审计证据
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audit fee 审计费
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audit files 审计档案 JLc\KVmF
audit findings 审计中发现的事项 4*m\Zoq>
audit implementation stage 审计实施阶段 p?8>9
audit mark 审计标识 Zf(ucAhL
audit materiality 审计重要性 iFga==rw
audit method 审计方法 GytI_an8
audit objective 审计目标,审计目的 }54\NSj0
audit of financial statements 会计报表审计,财务报表审计 ,n&Dg58K
audit opinion 审计意见 @@!t$dD
audit period 被审计期间,被审计年度 %{o5}TqD
audit plan 审计计划 hQHV]xW
audit planning 编制审计计划,制定审计计划,审计计划 <}i\fJX6
audit planning stage 审计计划阶段 3tOnALv
audit procedure 审计程序 c#Ux{^ZE
audit programme 审计程序表,具体审计计划 q(a6@6f"kD
audit report 审计报告 I9tdr<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a)`h*P5@
audit report with a qualified opinion 有保留意见的审计报告 ~_^nWT*BV
audit report with an adverse opinion 否定意见的审计报告 #4~Ivj
audit report with dual dates 双重日期审计报告 4my8 p Fk
audit reporting stage 审计报告阶段 &/a/V
audit responsibility 审计责任 MZ% P(5
audit results 审计结果 uXK$5"
audit risk 审计风险 :/
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audit sampling 审计抽样 c3K(mM:
audit sampling techniques 审计抽样方法,审计抽样技术 bpKb<c
audit strategies 审计策略 9J l9\y9
audit summary 审计总结,审计小结 )RA7Y}e|m
audit team 审计小组 J*$ !^\s
audit test 审计测试 >Q"eaJxE!l
audit trail 审计轨迹 ~EX/IIa{
audit work 审计工作 ]9b*!n<z
audit working paper 审计工作底稿 -+O8v;aC'
audited financial statement 审计会计报表,已审计财务报表 srg#<oH|{c
Auditing Guidelines (the~) 审计规范指南 Udd|. J Rd
auditing standards 审计准则 `q4\w[0+p
audit-oriented working paper (审计)业务类工作底稿 ]sbu9O ^"f
authorisation 授权 ydoCoD
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authorisation of transaction 交易的授权 #l{qb]n]
availability 可获得性 =Z%&jul
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balance 余额;差额;平衡 INcJXlv
balance sheet 资产负债表 FDpNM\SR1l
bank 银行 y{"8VT)
bank account 银行账户,银行户头 h9SS
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bank statement 银行对账单 #J1a `}x
barter transaction 易货交易,以物换物交易 `[Z?&'CRQ
basis of audit 审计依据 o2F6K*u}
basis of preparation (会计报表的)编制基础 cBc6*%ZD
book of account 账目,账簿 iOzw)<