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 ]!J 6S.@#+
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审计词汇英汉对照 H4LZNko
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ability to continue as a going concern 持续经营能力 I0 a,mO;m
acceptability 可接受性,可接受程度 $: "r$7
acceptable level of detection risk 检查风险的可接受水平 U'S}7gya
acceptance of engagement 接受委托 W O W4c&
accepting the engagement for the first time 首次接受委托 H8~<;6W
access to asset 对资产的接触 OaU-4
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according to 根据,依据,依照 gK/mm\K@
account balance 账户余额 ~dfc
account for 对……进行会计处理,核算;解释 zyTP|SXk
accounting 会计,会计学 vCT5do"C&
accounting advisory serve 会计咨询服务 LZm6\x
accounting firm 会计师事务所 y0qrl4S)v
accounting information 会计信息,会计资料 W R@=[G#TJ
accounting period 会计期间 5k.NZ
accounting policies 会计政策 zCKZv|j6
accounting professional bodies 会计职业组织,会计职业团体 b7g\wnV8z
accounting records 会计记录 x\r7q
accounting responsibility 会计责任 }^WQNdws56
accounting service 会计服务 J@Eqqyf"
accounting standards 会计准则 $5y%\A
Accounting Standards for Business Enterprises 企业会计准则 T1hr5V<U
accounting system 会计系统 {4Y@DQ-
accounting treatment 会计处理 IlsXj`!e
accuracy 准确性,精确性 8;;!2>N
additional audit procedures 追加审计程序 / <WB%O
addressee 收件人,收信人 <b>@'\w9
Administration of State-owned Assets (the~) 国有资产管理局 -frmvNJ F
administrative laws and regulations 行政法规 Z`nHpmNM
adverse impact 不利影响,负面影响 ;T~]|#T\6
adverse opinion 反对意见 }\}pSq
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advisory group 咨询组,顾问组 aO('X3?
agency fee 代理费,代理费用 9tsI1]1[m
aggregate 总计,合计为…… C{!L +]/
alternation of document and record 变造文件和记录 X=_pQ+j`^
alternative audit procedures 替代审计程序,备选审计程序 4>nY't;0
amend 修改,修订 {8UYu2t
amortisation 摊销
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analytical capacity 分析能力 "l!WO`.zp=
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 !/+ZKx("9
appendix 附录,附表 9Y!N\-x`
applicable 适用的 ;vvO#3DWM
applicable laws and regulations 适用的法规 !"/]<OQ
application systems 应用系统 PE3FuJGz
apply consistently 一贯地执行,一贯地实施 x@I*(I
appropriate 适当的,合适的; w~a^r]lPW
征用,挪用 v.:aICB5
appropriate authorization 适当的授权 ia
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appropriateness of audit evidence 审计证据的适当性 e*p7(b-
approval 批准,核准 ){`s&? M0
assertion (会计报表上的)认定;确认 )orVI5ti
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )&]gX
asset 资产,财产 o&P}GcEIw
asset restructuring 资产重组 $2qZds[
assignment of duties 职责的划分 P:h;"
assistant 助理,助理人员 w naP? |/
associated company 联属公司,联营公司 ]|
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association 联合,结合;协会,社团 t!QuM_i3
assumption 假设,假定 @5N^^B
at a given date 在某一特定时日 cHOtMPyQ
attestation 鉴证,公证 <+ UEM~)
attestation service 鉴证服务 Z"PPXv-<jY
audit adjustment 审计调整 k`JP
audit areas 审计领域 >nV~5f+
audit conclusion 审计结论 lo*OmAF
audit effectiveness 审计效果 V(_OyxeC{2
audit efficiency 审计效率 DhY.5
audit engagement letter 审计业务约定书 iSu7K&X9q
audit evidence 审计证据 OV3l)73?t
audit fee 审计费 's>
audit files 审计档案 >
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audit findings 审计中发现的事项 eqbQ,, &
audit implementation stage 审计实施阶段 zWKnkIit,
audit mark 审计标识 q/U(j
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audit materiality 审计重要性 ST$~l7p
audit method 审计方法 $U%M]_
audit objective 审计目标,审计目的 u(l[~r>8W;
audit of financial statements 会计报表审计,财务报表审计 d%_=r." Y
audit opinion 审计意见 ?q a
audit period 被审计期间,被审计年度 D
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audit plan 审计计划 !z">aIj\6
audit planning 编制审计计划,制定审计计划,审计计划 k7JE{(Ok
audit planning stage 审计计划阶段 cb!mV5M-g
audit procedure 审计程序 {<&i4;
audit programme 审计程序表,具体审计计划 %B?@le+%
audit report 审计报告 u3 k%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O
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audit report with a qualified opinion 有保留意见的审计报告 ]&6# {I-
audit report with an adverse opinion 否定意见的审计报告 _5TSI'@.4
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 n^aSio6
audit responsibility 审计责任 z~&uLu
audit results 审计结果 Pyh+HD\
audit risk 审计风险 F5UvD[i
audit sampling 审计抽样 d: D`rpcC
audit sampling techniques 审计抽样方法,审计抽样技术 gGF]Dq
audit strategies 审计策略 <T]%
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audit summary 审计总结,审计小结 Uytq,3Gj6
audit team 审计小组 ZrY#B8
audit test 审计测试 <xpOi&l
audit trail 审计轨迹 zVN/|[KP4
audit work 审计工作 3ARvSz@5
audit working paper 审计工作底稿 c%1k'
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audited financial statement 审计会计报表,已审计财务报表 mGx!{v~i&
Auditing Guidelines (the~) 审计规范指南 .Zo
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auditing standards 审计准则 h
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audit-oriented working paper (审计)业务类工作底稿 x/~qyX8vo
authorisation 授权 (NfP2E|B
authorisation of transaction 交易的授权 $!Z><&^/
availability 可获得性 vJZ0G:1
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balance 余额;差额;平衡 VB>KT(n-b
balance sheet 资产负债表 kc*zP=
bank 银行 ^n8ioL\*i
bank account 银行账户,银行户头 vByt_X
bank statement 银行对账单 48%-lkol)
barter transaction 易货交易,以物换物交易 #I>
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basis of audit 审计依据 d4ANh+}X"_
basis of preparation (会计报表的)编制基础 Br/qOO:n$}
book of account 账目,账簿 7AwV4r*:
borrowing 借款,贷款,借债 6cR}Mm9Hx3
branch 分支,分支机构,分店 <JtH
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brought forward (账户余额等的)承上年,承上期,承上页 ,RmXZnWY
budget 预算 (Hk4~v6pqC
building 建筑物;大楼 zED#+-7
business conditions 业务情况,经营情况 M)v\7a
business licence (企业等的)营业执照 L1J \C
business relation 业务关系 =^liong0
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