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 >fzyD(>
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审计词汇英汉对照 :Q> e54]'&
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ability to continue as a going concern 持续经营能力 0 (wu
acceptability 可接受性,可接受程度 (O4oIU
acceptable level of detection risk 检查风险的可接受水平 M%`CzCL
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acceptance of engagement 接受委托 nH?6o#]N
accepting the engagement for the first time 首次接受委托 *lvADW5e
access to asset 对资产的接触 uAeo&|&
according to 根据,依据,依照 %
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account balance 账户余额 IZj`*M%3
account for 对……进行会计处理,核算;解释 TPJF?.le
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accounting 会计,会计学 9GH5
accounting advisory serve 会计咨询服务 v,ZYh w
accounting firm 会计师事务所 wpM2{NTP
accounting information 会计信息,会计资料 zp;!HP;/=
accounting period 会计期间 d,Aa8I
accounting policies 会计政策 f(w>(1&/B
accounting professional bodies 会计职业组织,会计职业团体 7/IL"
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accounting records 会计记录 63Zu5b"O/
accounting responsibility 会计责任 KhfADqji|
accounting service 会计服务 0fXMY-$I
accounting standards 会计准则 iVn4eLK^v
Accounting Standards for Business Enterprises 企业会计准则 H%@f ^
accounting system 会计系统 +Pb:<WT}%
accounting treatment 会计处理 W :]2Tp
accuracy 准确性,精确性 {IJ;)<>&VE
additional audit procedures 追加审计程序 %US&`BT!
addressee 收件人,收信人 6/S.sj~
Administration of State-owned Assets (the~) 国有资产管理局 x^[,0?y2
administrative laws and regulations 行政法规 -i:WA^yKgw
adverse impact 不利影响,负面影响 j+gx
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adverse opinion 反对意见 XYzaSp=bb
advisory group 咨询组,顾问组 y<Q"]H.CkQ
agency fee 代理费,代理费用 H9(?yI@Zr#
aggregate 总计,合计为…… #
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alternation of document and record 变造文件和记录 xKSQz
alternative audit procedures 替代审计程序,备选审计程序 CVa>5vt
amend 修改,修订 q-<DYVG+
amortisation 摊销 .g*N+T6O
analytical capacity 分析能力 m}wn+R
analytical procedures 分析性程序 >N Bc-DX^
annual financial statements 年度会计报表,年度财务报表 Mqd'XU0L
appendix 附录,附表 60!%^
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applicable 适用的 ae sk.
applicable laws and regulations 适用的法规 )*]A$\Oc[
application systems 应用系统 w li cuY?
apply consistently 一贯地执行,一贯地实施 6h>#;M
appropriate 适当的,合适的; {oqbV#/&
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appropriate authorization 适当的授权 Wn=sF,c
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 [j0[c9.p[
assertion (会计报表上的)认定;确认 qS+;u`s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 y{hg4|\
asset 资产,财产 k\ #;
asset restructuring 资产重组 C>+n>bH]L
assignment of duties 职责的划分 cuQ!"iH
assistant 助理,助理人员 U9:)qvMXe
associated company 联属公司,联营公司 F<I*?
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association 联合,结合;协会,社团 e3;&
assumption 假设,假定 5)%ahmY
at a given date 在某一特定时日 H]/~
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attestation 鉴证,公证 o%?)};o
attestation service 鉴证服务 $os]$5(
audit adjustment 审计调整 @.W; 3|~qc
audit areas 审计领域 ;0 B1P|7zK
audit conclusion 审计结论 5I2,za&e
audit effectiveness 审计效果 Gw<D'b)!
audit efficiency 审计效率 "@nH;Xlq
audit engagement letter 审计业务约定书 X,v.1#[
audit evidence 审计证据 !{jw!bB
audit fee 审计费 s=n4'`y1
audit files 审计档案 lr>NG,N
audit findings 审计中发现的事项 &THtQ1D
audit implementation stage 审计实施阶段 d-~V.
audit mark 审计标识 t<Acq07
audit materiality 审计重要性 @njNP^'Kx
audit method 审计方法 r1r$y2v~
audit objective 审计目标,审计目的 1jg* DQ7L
audit of financial statements 会计报表审计,财务报表审计 u8zL[]>
audit opinion 审计意见 i=Qy?aU?
audit period 被审计期间,被审计年度 WoZU} T-
audit plan 审计计划 "] V\ Y!
audit planning 编制审计计划,制定审计计划,审计计划 r
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audit planning stage 审计计划阶段 nEsD+}E?
audit procedure 审计程序 >.Gmu
audit programme 审计程序表,具体审计计划 RTc@`m3 M
audit report 审计报告 s>J5.Z7"'j
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E5^\]`9P
audit report with a qualified opinion 有保留意见的审计报告 0/
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audit report with an adverse opinion 否定意见的审计报告 F=Bdgg9s
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 DJ"PP5d
audit responsibility 审计责任 O6G\0
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audit results 审计结果 m%[e_eS
audit risk 审计风险 _Xd"'cXw
audit sampling 审计抽样 +|LM"
audit sampling techniques 审计抽样方法,审计抽样技术 aoey
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audit strategies 审计策略 n&:ohOH%
audit summary 审计总结,审计小结
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audit team 审计小组 :PT{>r[
audit test 审计测试 UDG1F_&h
audit trail 审计轨迹 w#b@6d
audit work 审计工作 A
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audit working paper 审计工作底稿 oy8jc];SO
audited financial statement 审计会计报表,已审计财务报表 =5\*Zh1
Auditing Guidelines (the~) 审计规范指南 cHvm
auditing standards 审计准则 Ur
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audit-oriented working paper (审计)业务类工作底稿 ?/o 8f7Z
authorisation 授权 X}Oe 'y
authorisation of transaction 交易的授权 ^{uHph9ny
availability 可获得性 %hSQ\T<8[o
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balance 余额;差额;平衡 n2K1X!E$
balance sheet 资产负债表 l5T[6C
bank 银行 -V}oFxk]q
bank account 银行账户,银行户头 @[g7\d
bank statement 银行对账单 D}?p>e|<D
barter transaction 易货交易,以物换物交易 j0e,>X8
basis of audit 审计依据 fxd+0R;f
basis of preparation (会计报表的)编制基础 ~M}{rl.n=
book of account 账目,账簿 %V>%AP
borrowing 借款,贷款,借债 Tgz=I4g
branch 分支,分支机构,分店 VM%g QOo<
brought forward (账户余额等的)承上年,承上期,承上页 T[SK>z
budget 预算 a$=~1@
building 建筑物;大楼 i#la'ICwJ
business conditions 业务情况,经营情况 { U;yW)
business licence (企业等的)营业执照 6nL^"3@
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business relation 业务关系 H{Ewj_L
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