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 N,N9K
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审计词汇英汉对照 ?J[m)Uo/K
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ability to continue as a going concern 持续经营能力 RE~9L5i5
acceptability 可接受性,可接受程度 PX7@3Y
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 wB%:RI,
accepting the engagement for the first time 首次接受委托 /1A3
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access to asset 对资产的接触 @APv?>$)
according to 根据,依据,依照 c;X8:Z=ja
account balance 账户余额 "N'|N.,
account for 对……进行会计处理,核算;解释 Pv@P(y?\
accounting 会计,会计学 vRp#bScc
accounting advisory serve 会计咨询服务 ]Dj,8tf`H
accounting firm 会计师事务所 <:(pnw*L
accounting information 会计信息,会计资料 L;jzDng<
accounting period 会计期间 K ?R*
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accounting policies 会计政策 H?\b
accounting professional bodies 会计职业组织,会计职业团体 A5U//y![{
accounting records 会计记录 M1UabqQ
accounting responsibility 会计责任 Ph{7S43
accounting service 会计服务 s
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accounting standards 会计准则 Fog4m=b`g
Accounting Standards for Business Enterprises 企业会计准则 6}b1*xQ
accounting system 会计系统 z
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accounting treatment 会计处理 <]{$XcNm
accuracy 准确性,精确性 K+2sq+
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additional audit procedures 追加审计程序 ^r4@C2#vzJ
addressee 收件人,收信人 H[H+s!)"
Administration of State-owned Assets (the~) 国有资产管理局 OA
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administrative laws and regulations 行政法规 $q}zW%
adverse impact 不利影响,负面影响 ,#
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adverse opinion 反对意见 'MF|(`
advisory group 咨询组,顾问组 FBDRb J
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agency fee 代理费,代理费用 ?%)G%2
aggregate 总计,合计为…… 1a_R8j
alternation of document and record 变造文件和记录 R;XG2
alternative audit procedures 替代审计程序,备选审计程序 0#$<2
amend 修改,修订 hh%fmc
amortisation 摊销 "e)C.#3
analytical capacity 分析能力 i-kj6N5
analytical procedures 分析性程序 %8U/
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annual financial statements 年度会计报表,年度财务报表 nw.,`M,N
appendix 附录,附表 &
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applicable 适用的 i!AFXVX
applicable laws and regulations 适用的法规 'r/+za:2
application systems 应用系统 `=}w(V8pc
apply consistently 一贯地执行,一贯地实施 8:D|[u;iG
appropriate 适当的,合适的; .k_>
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appropriate authorization 适当的授权 roiUVisq*
appropriateness of audit evidence 审计证据的适当性 `lI(SS]w
approval 批准,核准 KM'*+.I
assertion (会计报表上的)认定;确认 ~OdE!!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 CP5vo-/)-
asset 资产,财产 oR``Jiob|
asset restructuring 资产重组 yX`5x^wVw
assignment of duties 职责的划分 2b&&3u8
assistant 助理,助理人员 !PAuMj)P
associated company 联属公司,联营公司 F'
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association 联合,结合;协会,社团 PM(M c]6
assumption 假设,假定 !L|}/u3v
at a given date 在某一特定时日 8c
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attestation 鉴证,公证
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attestation service 鉴证服务 bi:TX<K+
audit adjustment 审计调整 F\K&$5J{p
audit areas 审计领域 V?yTJJ21X
audit conclusion 审计结论 DK6^\k][V
audit effectiveness 审计效果 Es7+bFvsE8
audit efficiency 审计效率 3zr95$
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audit engagement letter 审计业务约定书 w# iezo. 0
audit evidence 审计证据 c3L)!]kB
audit fee 审计费 "A4
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audit files 审计档案
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audit findings 审计中发现的事项 AlVBhR`
audit implementation stage 审计实施阶段 qD]&&"B
audit mark 审计标识 R&vV!d
audit materiality 审计重要性 :gwM$2vv
audit method 审计方法 ],?$&
audit objective 审计目标,审计目的 t_Q\uo}
audit of financial statements 会计报表审计,财务报表审计 mFGiysM
audit opinion 审计意见 KscugX*x
audit period 被审计期间,被审计年度 5LYzX+a)
audit plan 审计计划 h<1pGQV
audit planning 编制审计计划,制定审计计划,审计计划 BQOit.
audit planning stage 审计计划阶段 $\9M6
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audit procedure 审计程序 sY%nPf~9q'
audit programme 审计程序表,具体审计计划 '{
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audit report 审计报告 D_)i%k\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^!F
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audit report with a qualified opinion 有保留意见的审计报告 y\C_HCU H
audit report with an adverse opinion 否定意见的审计报告 0]~'}
audit report with dual dates 双重日期审计报告 o`{@':
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audit reporting stage 审计报告阶段 cYeC7l"
audit responsibility 审计责任 Y3n6y+Uzk
audit results 审计结果 DI)!x {"
audit risk 审计风险 ?l/$cO
audit sampling 审计抽样 V Kw33
audit sampling techniques 审计抽样方法,审计抽样技术 Wcf;ZX
audit strategies 审计策略 wk@S+Q
audit summary 审计总结,审计小结 71I: P|.>
audit team 审计小组 6");NHE
audit test 审计测试 >OotgJnhC
audit trail 审计轨迹 3[UB3F4K
audit work 审计工作 '[ zy%<2sL
audit working paper 审计工作底稿 AEw~LF2w
audited financial statement 审计会计报表,已审计财务报表 bMvHAtp
Auditing Guidelines (the~) 审计规范指南 1:j[p=Q&
auditing standards 审计准则 1${rQ9FIF
audit-oriented working paper (审计)业务类工作底稿 M/LC:,
authorisation 授权 P: QSr8K
authorisation of transaction 交易的授权 ?H0"*8C?Y
availability 可获得性 7
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balance 余额;差额;平衡 _Z0O]>KH
balance sheet 资产负债表 py':UQS*q
bank 银行 d#>iFD+
bank account 银行账户,银行户头 Q^@z]Sc[
bank statement 银行对账单 WW[G ne
barter transaction 易货交易,以物换物交易 y yqya[-11
basis of audit 审计依据 U^~jB= =]
basis of preparation (会计报表的)编制基础 o'*7I|7a
book of account 账目,账簿 t
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borrowing 借款,贷款,借债 ?(2^lH~6h
branch 分支,分支机构,分店 ^)i1b:4
brought forward (账户余额等的)承上年,承上期,承上页 SMMvRF`7
budget 预算 #bZT&YE^
building 建筑物;大楼 H"vy[/UcR
business conditions 业务情况,经营情况 8;q2W
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business licence (企业等的)营业执照 L^%jR=
business relation 业务关系 ~^ ^|]s3
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