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 9~`#aQG T
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审计词汇英汉对照 0]5XTc3r
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ability to continue as a going concern 持续经营能力 t#(=$
acceptability 可接受性,可接受程度 |aenQA#
acceptable level of detection risk 检查风险的可接受水平 e'uC:O.u
acceptance of engagement 接受委托 =7e!'cF[
accepting the engagement for the first time 首次接受委托 9]+zZP_#
access to asset 对资产的接触 o*A, 6y
according to 根据,依据,依照 gd
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account balance 账户余额 Zq&'a_
account for 对……进行会计处理,核算;解释 ^Lb\k|U,\
accounting 会计,会计学 X~&8^?
accounting advisory serve 会计咨询服务 FbuWFC
accounting firm 会计师事务所 Ub
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accounting information 会计信息,会计资料 Jvc<j:{^w
accounting period 会计期间 b4wT3
accounting policies 会计政策 *Zg=cI@)(
accounting professional bodies 会计职业组织,会计职业团体 B~]6[Z
accounting records 会计记录 I)yaR+l
accounting responsibility 会计责任 e1XKlgl
accounting service 会计服务 A5F
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accounting standards 会计准则 Ws5N|g
Accounting Standards for Business Enterprises 企业会计准则 :ILpf+`yY
accounting system 会计系统 \},H\kK+^
accounting treatment 会计处理 J>#hu3&UOQ
accuracy 准确性,精确性 Pqx?0f)
additional audit procedures 追加审计程序 (z8ZCyq7r[
addressee 收件人,收信人 [*O>Lk
Administration of State-owned Assets (the~) 国有资产管理局 ].d%R a:{
administrative laws and regulations 行政法规 \mLEwNhRY
adverse impact 不利影响,负面影响 'qEw]l
adverse opinion 反对意见 F(.`@OO
advisory group 咨询组,顾问组 ,{G\-(\
agency fee 代理费,代理费用 !S&/Zp
aggregate 总计,合计为…… L/Kb\\f
alternation of document and record 变造文件和记录 s@$0!8sxm
alternative audit procedures 替代审计程序,备选审计程序 :vIJ>6lIR
amend 修改,修订 >'Lkn2WI
amortisation 摊销 ?8kFAf~
analytical capacity 分析能力 j5R0e}/r
analytical procedures 分析性程序 +a*Ic8*
annual financial statements 年度会计报表,年度财务报表 F|6"-*[RS
appendix 附录,附表 }%}$h2:
applicable 适用的 nygGI_[l
applicable laws and regulations 适用的法规 T^]]z}k
application systems 应用系统 j~Fd8]@
apply consistently 一贯地执行,一贯地实施 m{ani/bt
appropriate 适当的,合适的; $k)K}U
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appropriate authorization 适当的授权 >lM/\HO2
appropriateness of audit evidence 审计证据的适当性 pHb,*C</
approval 批准,核准 |L
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assertion (会计报表上的)认定;确认 Wn6m$ =
assessed level of control risk 对控制风险的评估,控制风险的评估水平 zQ:nL*X'Z"
asset 资产,财产 +}at#%1@
asset restructuring 资产重组 Z] r9lC
assignment of duties 职责的划分 8J&9}@y
assistant 助理,助理人员 g&$5!ifgi
associated company 联属公司,联营公司 H0tu3Pqk
association 联合,结合;协会,社团 o=9
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assumption 假设,假定 %pWJ2J@
at a given date 在某一特定时日 h{o,*QL
attestation 鉴证,公证 wQ+il6
attestation service 鉴证服务 N/WtQSl
audit adjustment 审计调整 N:Q.6_%^
audit areas 审计领域 ?uc]Wgw"s
audit conclusion 审计结论 ORKJy)*"
audit effectiveness 审计效果 q]f7D\ M
audit efficiency 审计效率 #t1? *4.p
audit engagement letter 审计业务约定书 F$4=7Njv
audit evidence 审计证据 `K0.6i [p
audit fee 审计费 b(mZ/2,B
audit files 审计档案 h
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audit findings 审计中发现的事项 xcl;~"c*
audit implementation stage 审计实施阶段 L-U4
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audit mark 审计标识 0Y* "RbG
audit materiality 审计重要性 Am3j:|>*
audit method 审计方法 C$q
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audit objective 审计目标,审计目的 GD}rsBQNkJ
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 BQUYT/$(
audit period 被审计期间,被审计年度 f#AuZ]h
audit plan 审计计划 R~A))4<%%
audit planning 编制审计计划,制定审计计划,审计计划 J
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audit planning stage 审计计划阶段 S
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audit procedure 审计程序 &<#1G
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audit programme 审计程序表,具体审计计划 _"D J|j
audit report 审计报告 S.iUi
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,1|=_M31
audit report with a qualified opinion 有保留意见的审计报告 ;j;U9-oh
audit report with an adverse opinion 否定意见的审计报告 VIGLl'8p
audit report with dual dates 双重日期审计报告 @
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audit reporting stage 审计报告阶段 t3}_mJ
audit responsibility 审计责任 bg9_$laDi
audit results 审计结果 wrCV&2CG
audit risk 审计风险 ?vD<_5K;I
audit sampling 审计抽样 OmK0-fa/
audit sampling techniques 审计抽样方法,审计抽样技术 >~_>.R+{
audit strategies 审计策略 N{RHbSa(
audit summary 审计总结,审计小结 $hk_v~zM
audit team 审计小组 *2pE39
audit test 审计测试 V^.Z&7+E`_
audit trail 审计轨迹 Cu$`-b^y
audit work 审计工作 26_PFHQu4
audit working paper 审计工作底稿 PMQ31f/zf
audited financial statement 审计会计报表,已审计财务报表 R. ryy
Auditing Guidelines (the~) 审计规范指南 xXV15%&
auditing standards 审计准则 OB(~zUe.R
audit-oriented working paper (审计)业务类工作底稿 WpI5C,3Z!l
authorisation 授权 S)2 U oj
authorisation of transaction 交易的授权 T8T,G4Q
availability 可获得性 '@hnqcqXq
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balance 余额;差额;平衡 LWM& k#i
balance sheet 资产负债表 v"sU87+
bank 银行 ^CDh! )
bank account 银行账户,银行户头 1U~'8=-
bank statement 银行对账单 2qj0iRH#N<
barter transaction 易货交易,以物换物交易 0B`rTLwB
basis of audit 审计依据 8p~[8}
basis of preparation (会计报表的)编制基础 =o"
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book of account 账目,账簿 r_a1oO:
borrowing 借款,贷款,借债 :e_yOT}}
branch 分支,分支机构,分店 l_q1h]/
brought forward (账户余额等的)承上年,承上期,承上页 Si#XF[/
budget 预算 aJNsJIY+
building 建筑物;大楼 *i7-_pT
business conditions 业务情况,经营情况 5bK:sht
business licence (企业等的)营业执照 =PBJ+"DQs
business relation 业务关系 #DTBdBh?I
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