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 >0UY,2d
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审计词汇英汉对照 }9 ]7
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ability to continue as a going concern 持续经营能力 6!HYx
acceptability 可接受性,可接受程度 K 6yD64
acceptable level of detection risk 检查风险的可接受水平 P]iJ"d]+X
acceptance of engagement 接受委托 ^u2x26].
accepting the engagement for the first time 首次接受委托 RBfzti6
access to asset 对资产的接触 "=ki_1/P
according to 根据,依据,依照 F1S0C>N?5
account balance 账户余额 l
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account for 对……进行会计处理,核算;解释 Q
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accounting 会计,会计学 :r2d%:h%2
accounting advisory serve 会计咨询服务 9C8 G(r
accounting firm 会计师事务所 OnH3Ss$
accounting information 会计信息,会计资料 bk1.H@8
accounting period 会计期间 dOK]Su
accounting policies 会计政策 a)*(**e$*i
accounting professional bodies 会计职业组织,会计职业团体 lvRTy|%[
accounting records 会计记录 \<hHZS
accounting responsibility 会计责任 oWx^_wQ-=
accounting service 会计服务 If]rg+|U
accounting standards 会计准则 }(!rB#bf
Accounting Standards for Business Enterprises 企业会计准则 Kf6D)B 26
accounting system 会计系统 j"jQiL_*
accounting treatment 会计处理 Yhz Dw8f
accuracy 准确性,精确性 +tlBOl$
additional audit procedures 追加审计程序 H]W'mm
addressee 收件人,收信人 \mTi@T!&
Administration of State-owned Assets (the~) 国有资产管理局 /6F\]JwU
administrative laws and regulations 行政法规 )w5!'W4Z8
adverse impact 不利影响,负面影响 M(yWE0 3
adverse opinion 反对意见 g<ov` bF
advisory group 咨询组,顾问组 Q{5.;{/eC
agency fee 代理费,代理费用 Y78DYbU.
aggregate 总计,合计为…… upaQoX/C
alternation of document and record 变造文件和记录 u9(42jj[$U
alternative audit procedures 替代审计程序,备选审计程序 $E!
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amend 修改,修订 ~N/a\%`
amortisation 摊销 .'. bokl/
analytical capacity 分析能力 ]rSg,Q>E
analytical procedures 分析性程序 A^$xE6t
annual financial statements 年度会计报表,年度财务报表 (sI`FW_
appendix 附录,附表 itE/QB
applicable 适用的 K}MlC}oIt
applicable laws and regulations 适用的法规 `DE_<l
application systems 应用系统 cs_
apply consistently 一贯地执行,一贯地实施 TyA
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appropriate 适当的,合适的; <CJy3<$u
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appropriate authorization 适当的授权 ho)JY
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appropriateness of audit evidence 审计证据的适当性 [$uKI,l
approval 批准,核准 a#G3 dY>
assertion (会计报表上的)认定;确认 e2BC2K0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O,-
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asset 资产,财产 Y@<jvH1
asset restructuring 资产重组 ]d~{8h!G
assignment of duties 职责的划分 0rQr#0`
assistant 助理,助理人员 S>p0{:zM
associated company 联属公司,联营公司 sP}u zS
association 联合,结合;协会,社团 4\nGWi{2
assumption 假设,假定 \YFM5l;IU
at a given date 在某一特定时日 LE)$_i8gX
attestation 鉴证,公证 <`G-_VI
attestation service 鉴证服务 X 5X D1[
audit adjustment 审计调整 UCkV;//.
audit areas 审计领域 s&'FaqE
audit conclusion 审计结论 7
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audit effectiveness 审计效果 T$AVMVq
audit efficiency 审计效率 kwqY~@W
audit engagement letter 审计业务约定书 hg:$H9\%
audit evidence 审计证据 a1Q%Gn@R
audit fee 审计费 l]#=I7 6
audit files 审计档案 lzz;L
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audit findings 审计中发现的事项 nz'6^D7`r
audit implementation stage 审计实施阶段 x]`@%8Sm
audit mark 审计标识 6`G8 UDK>F
audit materiality 审计重要性 8h4]<T
audit method 审计方法 Owgy<@C
audit objective 审计目标,审计目的 H3`.Y$z
audit of financial statements 会计报表审计,财务报表审计 Yh;(puhyA
audit opinion 审计意见 !f&hVLs0
audit period 被审计期间,被审计年度 cH4PrMm&
audit plan 审计计划 _%Ua8bR$
audit planning 编制审计计划,制定审计计划,审计计划 =kzp$ i
audit planning stage 审计计划阶段 D^V)$ME
audit procedure 审计程序 lUA-ug! ^
audit programme 审计程序表,具体审计计划 _d!o,=}
audit report 审计报告 C@Go]*c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #`f{\
audit report with a qualified opinion 有保留意见的审计报告 <5
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audit report with an adverse opinion 否定意见的审计报告 L|:CQ
audit report with dual dates 双重日期审计报告 (9TSH3f?
audit reporting stage 审计报告阶段 ~Hv
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audit responsibility 审计责任 c#`IF6qj
audit results 审计结果 r\FZ-gk}Q
audit risk 审计风险 7jQVm{{.
audit sampling 审计抽样 cDzb}W*UM
audit sampling techniques 审计抽样方法,审计抽样技术 6Z' K1
audit strategies 审计策略 z*q+5
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audit summary 审计总结,审计小结 ;+|Z5+7!6
audit team 审计小组 |5:2
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audit test 审计测试 -Ah&|!/
audit trail 审计轨迹 *h=>*t?I2
audit work 审计工作
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audit working paper 审计工作底稿 W[a"&,okqO
audited financial statement 审计会计报表,已审计财务报表 n f<I
Auditing Guidelines (the~) 审计规范指南 pw
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auditing standards 审计准则 K/*"U*9Kv
audit-oriented working paper (审计)业务类工作底稿 ^k$Bx_{
authorisation 授权 ,EVPnH[F~
authorisation of transaction 交易的授权 '
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availability 可获得性 E
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balance 余额;差额;平衡 +]( y
balance sheet 资产负债表 \>}#[?y
bank 银行 j}s/)}n|
bank account 银行账户,银行户头 ~m,~;
bank statement 银行对账单 s3y GL
barter transaction 易货交易,以物换物交易 #Ha"rr46p
basis of audit 审计依据 }Y BuS3{
basis of preparation (会计报表的)编制基础 W2fcY;HZ
book of account 账目,账簿 w0Ex}
borrowing 借款,贷款,借债 ]h'
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branch 分支,分支机构,分店 7CSz
brought forward (账户余额等的)承上年,承上期,承上页 Im!b-1
budget 预算 `H>&dK|/
building 建筑物;大楼 Uf]$I`T#
business conditions 业务情况,经营情况 eyp_.1C~
business licence (企业等的)营业执照 QA;,/iw `
business relation 业务关系 frW\!r{LT
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