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 4FLL*LCNX
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审计词汇英汉对照 &IYSoA"Nz
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ability to continue as a going concern 持续经营能力 1:{BC2P
acceptability 可接受性,可接受程度 6IRzm6d
acceptable level of detection risk 检查风险的可接受水平 9qe< bds1
acceptance of engagement 接受委托 ;<^t)8E
accepting the engagement for the first time 首次接受委托 ]CLt Km
access to asset 对资产的接触 _}G1/`09#
according to 根据,依据,依照 nG Bjxhl
account balance 账户余额 Q--Hf$D]H
account for 对……进行会计处理,核算;解释 f\cm84
accounting 会计,会计学 P[q` {TdV
accounting advisory serve 会计咨询服务 ~#
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accounting firm 会计师事务所 gFBMARxi
accounting information 会计信息,会计资料 1uz7E
accounting period 会计期间 w&U>w@H^
accounting policies 会计政策 Wbra*LNU
accounting professional bodies 会计职业组织,会计职业团体 qC|$0
accounting records 会计记录 0{0A,;b
accounting responsibility 会计责任 Cx,)$!1
accounting service 会计服务 \9FWH}|
accounting standards 会计准则 .|d2s
Accounting Standards for Business Enterprises 企业会计准则 hlIh(\JZ4s
accounting system 会计系统 83~9Xb=!\
accounting treatment 会计处理 -XcX1_
accuracy 准确性,精确性 ;Nfd
additional audit procedures 追加审计程序 T~Z7kc'
addressee 收件人,收信人 6B pm+}
Administration of State-owned Assets (the~) 国有资产管理局 fQ.{sQ$@h
administrative laws and regulations 行政法规 &uX|Ksq
adverse impact 不利影响,负面影响 7E4Xvg+c
adverse opinion 反对意见 I[td:9+hK@
advisory group 咨询组,顾问组 %BV2 q
agency fee 代理费,代理费用 *Y!c6eA
aggregate 总计,合计为…… 0/Q"~H?%
alternation of document and record 变造文件和记录 )U$]J*LI
alternative audit procedures 替代审计程序,备选审计程序 Z{#;my*X|
amend 修改,修订 $d[ -feU
amortisation 摊销 +WGL`RP
analytical capacity 分析能力 jjbw+
analytical procedures 分析性程序 9gS.G2
annual financial statements 年度会计报表,年度财务报表 J3;dRW
appendix 附录,附表 0SJ7QRo|K
applicable 适用的 cag9f?w@V
applicable laws and regulations 适用的法规 utJz e
application systems 应用系统 fD>0
apply consistently 一贯地执行,一贯地实施 [p
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appropriate 适当的,合适的; 3aK/5)4|B
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appropriate authorization 适当的授权 \q |n0>
appropriateness of audit evidence 审计证据的适当性 @X\2K?c(v
approval 批准,核准 }'o[6#_*X
assertion (会计报表上的)认定;确认 #c2InwZV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 c[a1
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asset 资产,财产 `/1Zy}cD
asset restructuring 资产重组 r]0UF0#
assignment of duties 职责的划分 ^mNPP:%iN
assistant 助理,助理人员 G0u3
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associated company 联属公司,联营公司 ^Z9v_qB
association 联合,结合;协会,社团 p]7Gj&a
assumption 假设,假定 4Pm+0=E
at a given date 在某一特定时日 l:Y$A$W]>
attestation 鉴证,公证 |>Xw
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attestation service 鉴证服务 >Za66<:
audit adjustment 审计调整 |B0.*te6
audit areas 审计领域 $S|2'jc
audit conclusion 审计结论 k*;2QED
audit effectiveness 审计效果 N%2UL&w#B
audit efficiency 审计效率 H=7z d|W
audit engagement letter 审计业务约定书 [xVE0l*\
audit evidence 审计证据 -6()$cl}0
audit fee 审计费 CCX!>k]
audit files 审计档案 <_|H]^
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audit findings 审计中发现的事项 B-OuBS,fwC
audit implementation stage 审计实施阶段 4cO||OsMU
audit mark 审计标识 ,0~/ Cn
audit materiality 审计重要性 vGk}
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audit method 审计方法 kZlRS^6
audit objective 审计目标,审计目的 E9Q?@' h
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 Q~'a1R
audit period 被审计期间,被审计年度 >Kd(.r[Er
audit plan 审计计划 jZ'y_
audit planning 编制审计计划,制定审计计划,审计计划 Qbc62 qFu!
audit planning stage 审计计划阶段 GC3:ZpV`
audit procedure 审计程序 AlQ!Q)y<@
audit programme 审计程序表,具体审计计划 C+WHg-l
audit report 审计报告 J)l]<##
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h= 3156M
audit report with a qualified opinion 有保留意见的审计报告 x+O}R D*G
audit report with an adverse opinion 否定意见的审计报告 '9,14e6
audit report with dual dates 双重日期审计报告 n
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audit reporting stage 审计报告阶段 KAg<s}gQJ
audit responsibility 审计责任 n9zS'VU
audit results 审计结果 @UO=)PxN3
audit risk 审计风险 |\/0S
audit sampling 审计抽样 tk^1Ga3
audit sampling techniques 审计抽样方法,审计抽样技术 zN\~v
audit strategies 审计策略 RRD\V3C84
audit summary 审计总结,审计小结 %@!Vx
audit team 审计小组 Kis\Rg
audit test 审计测试 /HNZwbh]uJ
audit trail 审计轨迹
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audit work 审计工作 'DQp
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 f77uqv(Y
Auditing Guidelines (the~) 审计规范指南 ;y#6Nx,:
auditing standards 审计准则 qj71
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audit-oriented working paper (审计)业务类工作底稿 tUmI#.v
authorisation 授权 b'$j* N
authorisation of transaction 交易的授权 }9=\#Le~\
availability 可获得性 kWfNgu$xK
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balance 余额;差额;平衡 i3.8m=>
balance sheet 资产负债表 dXh@E7
bank 银行 XM/P2=;
bank account 银行账户,银行户头 4\q7.X+^
bank statement 银行对账单 `07u}]d8
barter transaction 易货交易,以物换物交易 y(:hN)
basis of audit 审计依据 D PnK
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basis of preparation (会计报表的)编制基础 r
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book of account 账目,账簿 ^zGgvFf>
borrowing 借款,贷款,借债 'f`~"
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branch 分支,分支机构,分店 ?lb1K'(
brought forward (账户余额等的)承上年,承上期,承上页 nzD
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budget 预算 I}Z
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building 建筑物;大楼 E{r_CR+8
business conditions 业务情况,经营情况 i:WHql"Kw_
business licence (企业等的)营业执照 @A6\v+ih
business relation 业务关系 p5C
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