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 $d/&k`
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审计词汇英汉对照 \}5p0.=
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ability to continue as a going concern 持续经营能力 #]E(N~
acceptability 可接受性,可接受程度 ";x+1R.d
acceptable level of detection risk 检查风险的可接受水平 v.=/Y(J
acceptance of engagement 接受委托 FY'ty@|_s
accepting the engagement for the first time 首次接受委托 =WG=C1Z
access to asset 对资产的接触 c>HK9z{
according to 根据,依据,依照 j}:~5 |.
account balance 账户余额 ~6aCfbu%V
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学
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accounting advisory serve 会计咨询服务 [8XLK 4e
accounting firm 会计师事务所 +oc
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accounting information 会计信息,会计资料 CSTI?A"P
accounting period 会计期间 At6qtoPRA
accounting policies 会计政策 +9XQ[57
accounting professional bodies 会计职业组织,会计职业团体 4/e60jA
accounting records 会计记录 V0*3;n
accounting responsibility 会计责任 w%y\dIeI'
accounting service 会计服务 F'JY?
accounting standards 会计准则 t<j^q`;@v
Accounting Standards for Business Enterprises 企业会计准则 +nL+N
accounting system 会计系统 9H0Hu]zM
accounting treatment 会计处理 -%CoWcGP
accuracy 准确性,精确性 ]Mi.f3QlO6
additional audit procedures 追加审计程序 1L nyWZ
addressee 收件人,收信人 F_;DN:
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Administration of State-owned Assets (the~) 国有资产管理局 :hRs`=d"r
administrative laws and regulations 行政法规 ObG|o1b
adverse impact 不利影响,负面影响 e@#kRklV&
adverse opinion 反对意见 6KZf%)$
advisory group 咨询组,顾问组 FV39QG4b4
agency fee 代理费,代理费用 Wg`AZ=t
aggregate 总计,合计为…… L';MP^
alternation of document and record 变造文件和记录 C?4JXW
alternative audit procedures 替代审计程序,备选审计程序 ccFn.($p?,
amend 修改,修订 k S#
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amortisation 摊销 A{ eL l
analytical capacity 分析能力 #R0A= !
analytical procedures 分析性程序 iRV~Il#~!
annual financial statements 年度会计报表,年度财务报表 I6!5Yj]O"
appendix 附录,附表 +|iYg/2
applicable 适用的 U69u'G:
applicable laws and regulations 适用的法规 Y-mK+12
application systems 应用系统 DQ#H,\^<
apply consistently 一贯地执行,一贯地实施 }A=y=+4j
appropriate 适当的,合适的; B/JO~;{
征用,挪用 (>4aibA'P
appropriate authorization 适当的授权 }R[#?ty;]
appropriateness of audit evidence 审计证据的适当性 '_\;jFAM
approval 批准,核准 Uxfl_@lJ
assertion (会计报表上的)认定;确认 6VP`evan
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1
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asset 资产,财产 .d;Iht,[
asset restructuring 资产重组 g]c[O*NTL
assignment of duties 职责的划分 3A:q7#m
assistant 助理,助理人员 *[ #;j$m
associated company 联属公司,联营公司 u]
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association 联合,结合;协会,社团 /={Js*
assumption 假设,假定 {t"+
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at a given date 在某一特定时日 Z=B_Ty
attestation 鉴证,公证 ;*ix~taL%
attestation service 鉴证服务 |Fm6#1A@
audit adjustment 审计调整 =S '%`] f?
audit areas 审计领域 Pq*s{
audit conclusion 审计结论 }bN%u3mHws
audit effectiveness 审计效果 t?o,RN:
audit efficiency 审计效率 I;5R2" 3
audit engagement letter 审计业务约定书 g %K>
audit evidence 审计证据 .=m,hu~
audit fee 审计费 Go,N>HN
audit files 审计档案 '(?
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audit findings 审计中发现的事项 [E#UGJ@
audit implementation stage 审计实施阶段 q-nSLE+_;
audit mark 审计标识 Kvsh
audit materiality 审计重要性 QL6C,#6
audit method 审计方法 %WqNiF0-
audit objective 审计目标,审计目的 b:qY gg
audit of financial statements 会计报表审计,财务报表审计 =%'`YbD$
audit opinion 审计意见 R52I=
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audit period 被审计期间,被审计年度 1&fc1uYB4
audit plan 审计计划 1c JF/"v
audit planning 编制审计计划,制定审计计划,审计计划 .2J
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audit planning stage 审计计划阶段 K)TrZ 2
audit procedure 审计程序 *yl>T^DjTC
audit programme 审计程序表,具体审计计划
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audit report 审计报告 Vh}SCUof'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Sa19q.~%
audit report with a qualified opinion 有保留意见的审计报告 5[j`6l
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 52upoU>}2
audit reporting stage 审计报告阶段 =^
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audit responsibility 审计责任 9&RFO$WH
audit results 审计结果 Kx_h1{
audit risk 审计风险 K't]n{$
audit sampling 审计抽样 i-yy/y-N
audit sampling techniques 审计抽样方法,审计抽样技术 !mXxAo
audit strategies 审计策略 V.wqZ {G
audit summary 审计总结,审计小结 pLv$\MiZ
audit team 审计小组 AyMd:5;
audit test 审计测试 +l=r#JF
audit trail 审计轨迹 PqM1aoyX
audit work 审计工作 m|OO,gR
audit working paper 审计工作底稿 wgd /(8d
audited financial statement 审计会计报表,已审计财务报表 TIvRhbu
Auditing Guidelines (the~) 审计规范指南 1
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auditing standards 审计准则 [
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audit-oriented working paper (审计)业务类工作底稿 ExRe:^yU\
authorisation 授权 "fq{Y~F%`
authorisation of transaction 交易的授权 vzmc}y G
availability 可获得性 }`+B=h-dW
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balance 余额;差额;平衡 1{P'7IEj
balance sheet 资产负债表 GRY2?'`
bank 银行 <oz!H[!
bank account 银行账户,银行户头 d|4}obCt
bank statement 银行对账单 3MRc4UlB
barter transaction 易货交易,以物换物交易 wb~@7,D
basis of audit 审计依据 LiKxq=K
basis of preparation (会计报表的)编制基础 "*})3['n
book of account 账目,账簿 \(%Y%?dy
borrowing 借款,贷款,借债 )XWP\
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branch 分支,分支机构,分店 |2KAo!
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brought forward (账户余额等的)承上年,承上期,承上页 A2|Ud_
budget 预算 -ig6w.%lk
building 建筑物;大楼 /q5:p`4{J
business conditions 业务情况,经营情况 &d|r~NhP
business licence (企业等的)营业执照 \m1~jMz*>k
business relation 业务关系 -I=l8m6L
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