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 !VTS
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审计词汇英汉对照 *
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ability to continue as a going concern 持续经营能力 ;mxT>|z
acceptability 可接受性,可接受程度 g%P4$|C9i
acceptable level of detection risk 检查风险的可接受水平 VQ3&
acceptance of engagement 接受委托 | N,nt@~
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 Q>*K/%KD
according to 根据,依据,依照 ,$[lOFs
account balance 账户余额 LtIZgOd<
account for 对……进行会计处理,核算;解释 Mxp4 YQl
accounting 会计,会计学 FMr$cKvE]W
accounting advisory serve 会计咨询服务 2g==98>cg
accounting firm 会计师事务所 RIc<
accounting information 会计信息,会计资料 0].5[Jo
accounting period 会计期间 \$UU/\
accounting policies 会计政策 eajL[W^>
accounting professional bodies 会计职业组织,会计职业团体 HJrg
accounting records 会计记录 5X
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accounting responsibility 会计责任 u[qtuM?&
accounting service 会计服务 rt;>pQ9,
accounting standards 会计准则 R:<AR.)K
Accounting Standards for Business Enterprises 企业会计准则 .8~ x;P6
accounting system 会计系统 &!MKqJ@t
accounting treatment 会计处理 LEa:{s<:
accuracy 准确性,精确性 m&8_i`%<
additional audit procedures 追加审计程序
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addressee 收件人,收信人 o#b9M4O
Administration of State-owned Assets (the~) 国有资产管理局 Q+N @j]'
administrative laws and regulations 行政法规 [0@i,7{ZqE
adverse impact 不利影响,负面影响 ]F#kM21 1
adverse opinion 反对意见 T^>cT"ux_
advisory group 咨询组,顾问组 kS!*kk*a
agency fee 代理费,代理费用 M#|xj <p
aggregate 总计,合计为…… x7>sy,c
alternation of document and record 变造文件和记录 PxY"{-iAM
alternative audit procedures 替代审计程序,备选审计程序 3Mt6iZW
amend 修改,修订 @#">~P|Hp
amortisation 摊销 =T6\kz9)`
analytical capacity 分析能力 ]7@Dqd-/S
analytical procedures 分析性程序 8t; nU;E*
annual financial statements 年度会计报表,年度财务报表 2US8<sq+
appendix 附录,附表 k0|InP7
applicable 适用的 c5u?\
applicable laws and regulations 适用的法规 tO$M[P=b
application systems 应用系统 ;kA2"c]m
apply consistently 一贯地执行,一贯地实施 (Zkt2[E`
appropriate 适当的,合适的; y.OUn'^d4
征用,挪用 i^Q^F
appropriate authorization 适当的授权 p!
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appropriateness of audit evidence 审计证据的适当性 E2cmT$6
approval 批准,核准 ymu# u
assertion (会计报表上的)认定;确认 :-n4!z"k
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +bU(-yRy5o
asset 资产,财产 @m4d 4K@
asset restructuring 资产重组 IYPI5qCR
assignment of duties 职责的划分 #4?3OU#
assistant 助理,助理人员 EY(4<;)
associated company 联属公司,联营公司 *2Kte'+q
association 联合,结合;协会,社团 b9Nw98`
assumption 假设,假定 :a2?K5
at a given date 在某一特定时日 |/ Z4lcI
attestation 鉴证,公证 E.brQx#}
attestation service 鉴证服务 Z~<V>b
audit adjustment 审计调整 /);6 j,x
audit areas 审计领域 ?e*vvu33!
audit conclusion 审计结论 3@ SfCG&|e
audit effectiveness 审计效果 q_)DY
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audit efficiency 审计效率 Zf! 7pM
audit engagement letter 审计业务约定书 iZF{ 9@
audit evidence 审计证据 +{&g|V
audit fee 审计费 v?J2cL
audit files 审计档案 e%#f9i
audit findings 审计中发现的事项 z
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audit implementation stage 审计实施阶段
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audit mark 审计标识 oUH\SW8?
audit materiality 审计重要性 :.^{!
audit method 审计方法 Oi RqqD
audit objective 审计目标,审计目的 G1BVI:A&S
audit of financial statements 会计报表审计,财务报表审计 ]T1"3
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audit opinion 审计意见 W\/0&H\i
audit period 被审计期间,被审计年度 !G37K8&&*
audit plan 审计计划 .
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audit planning 编制审计计划,制定审计计划,审计计划 :Li)]qN.I
audit planning stage 审计计划阶段 BehV
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audit procedure 审计程序 V=U %P[S
audit programme 审计程序表,具体审计计划 G(L*8U<UG
audit report 审计报告 >ObpOFb%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 BC^WPr
audit report with a qualified opinion 有保留意见的审计报告 1Pbp=R/7ar
audit report with an adverse opinion 否定意见的审计报告 f>o@Y]/l
audit report with dual dates 双重日期审计报告 +!rK4[W'
audit reporting stage 审计报告阶段 Ek:u
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audit responsibility 审计责任 .%o:kq@B
audit results 审计结果 ["z$rk
audit risk 审计风险 |2Dlw]d
audit sampling 审计抽样 K4KmoGb
audit sampling techniques 审计抽样方法,审计抽样技术 tSjK=1"}
audit strategies 审计策略 %rYt; 7B
audit summary 审计总结,审计小结 p[RD[b
audit team 审计小组 _oWenF
audit test 审计测试 t{ 'QMX
audit trail 审计轨迹 %(i
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audit work 审计工作 =1D*K%
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 '7$v@Tvnre
Auditing Guidelines (the~) 审计规范指南 z&eJ?wb
auditing standards 审计准则 j_Fr3BWS
audit-oriented working paper (审计)业务类工作底稿 `7NgQ*g.d/
authorisation 授权 W
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authorisation of transaction 交易的授权 _=rXaTp
availability 可获得性 ZyTah\yPM
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balance 余额;差额;平衡 X6PfOep
balance sheet 资产负债表 Sng V<J>zR
bank 银行 Zhw _L
bank account 银行账户,银行户头 `g #\ Ws
bank statement 银行对账单 v / a/
barter transaction 易货交易,以物换物交易 nV'B!q
basis of audit 审计依据 sM4N`$Is23
basis of preparation (会计报表的)编制基础 R,(^fM
book of account 账目,账簿 /c09-$M
borrowing 借款,贷款,借债 0 X@5W$x
branch 分支,分支机构,分店 YO=;)R A
brought forward (账户余额等的)承上年,承上期,承上页 v<O\ l~S
budget 预算 &" b0`&l
building 建筑物;大楼 #)XO,^s.
business conditions 业务情况,经营情况 RD~QNj9,T
business licence (企业等的)营业执照 /(Y\ <
business relation 业务关系 2)G ZU
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